A Guide to BACKUP WITHHOLDING 

FOR MISSING AND INCORRECT 

NAME/TIN(s) 

publish.no.irs.gov

Publication 1679 (Rev. 8-2003) 

 Catalog Number 14701C
TABLE OF CONTENTS 

Page 

Part 1 Introduction 

 • What's New? 3 

 • Backup Withholding Rate Table 

 

Part 2 Frequently Asked Questions 4 

Part 3 Where to Call for Help 13 

 

Part 4 Actions for Missing TINs and Incorrect Name/TIN 14 

 Combinations 

• CP2100 Notice 14 

• Missing TIN(s) 14 

• Incorrect Name/TIN Combinations 15 

• First “B” Notice 16 

• Second “B” Notice 17 

• Third and Subsequent Notices 17 

Part 5 The IRS Matching Process 18 

• Name Controls 18 

Part 6 Flow Charts 22 

Part 7 Notices and Forms 24 

• First “B” Notice 25 

• Second “B” Notice 28 

• Instructions for the Requester of Form W-9 30 

• Form W-9 34 

• Form W-8 Series 38 

• Form SSA-7028 44 

 

 

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PART 1. INTRODUCTION 

This publication contains information about the backup withholding (BWH)

requirements that may apply to the information returns that you filed. The law provides 

that you may be required to withhold a specified percentage (see BWH Rate Table) of

certain reportable payments made to recipients (payees) for whom you filed an 

information return that had a missing or an incorrect Taxpayer Identification Number

(TIN). If you are a new filer of information returns or want an answer to a specific

question, you may find it helpful to begin by reading Part 2. Frequently Asked 

Questions; more detailed information begins with Part 4. We have included copies of

the First and Second “B” Notices, Form W-9, Forms W-8 series, and SSA Form SSA7028 (see Part 7) for your convenience. 

 

What’s New?

• Updated BWH Rate Table per new tax law: Jobs & Growth Tax Relief

Reconciliation Act of 2003 

• Editorial/cosmetic changes were made based upon sections 3406(a)(1)(A)

and 3406(a)(1)(B) of the Internal Revenue Code. 

• New Form W-9 revision January 2003 contains 4 pages. See Name/TIN

requirements for sole proprietors and Limited Liability Companies (LLC). 

• Tape Cartridge record layout specifications (internal/external Data Set 

Name). 

• E- Services provides various electronic and interactive applications; See 

IR Web Site http://www.irs.gov/taxpros/index.html click on "E-services 

coming soon" for the latest updated information concerning availability of

products and services relating to TIN Matching. 

Backup Withholding (BWH Rate Table)

Rate/Percentage Calendar Year Effective/Date 

28.0% Payments after December 31, 2002 

 until sunset December 31, 2010 

 To Be Determined, thereafter. 

 

 

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PART 2. FREQUENTLY ASKED QUESTIONS

 1. Q. What is backup withholding? 

A. Persons (payers) making certain payments to payees must withhold and 

pay to the IRS a specified percentage (see BWH Rate Table on page 3)

of those payments under certain conditions. Payments that may be 

subject to backup withholding include interest, dividends, rents, royalties, 

commissions, non-employee compensation, and certain other payments 

including broker proceeds and barter exchange transactions, reportable 

gross proceeds paid to attorneys, and certain payments made by fishing

boat operators. Payments that are excluded from backup withholding are 

real estate transactions, foreclosures and abandonments, cancelled 

debts, distributions from Archer MSAs, long-term care benefits, 

distributions from any retirement account, distributions from an employee 

stock ownership plan (ESOP), fish purchases for cash, unemployment 

compensation, state or local income tax refunds, and qualified tuition 

program earnings. 

 2. Q. What is a Taxpayer Identification Number (TIN)?

A. A TIN is a Social Security Number (SSN) issued by the Social Security

Administration (SSA) or an Employer Identification Number (EIN) issued 

by the IRS. A TIN can have only nine (9) numbers. It cannot have more

or less than nine numbers nor can it have a combination of numbers and 

alpha characters within the nine number sequence. See question and 

answer #3 for information on ITIN and ATIN. 

 3. Q. What is an Individual Taxpayer Identification Number (ITIN)/Adoption 

 Taxpayer Identification Number (ATIN)? 

A. An ITIN is an individual Taxpayer Identification Number (ITIN) issued by

the IRS and can/may be used as a TIN. ITINs are used by resident aliens 

and nonresident aliens, who are not eligible for SSNs. An ITIN has nine 

numbers in the same format as an SSN and always begins with the 

number 9. The fourth and fifth digits are always within the range of 70 

through 80. 

Form W-7, Application for Individual Taxpayer Identification Number, 

is used to apply for an ITIN. You may obtain Form W-7 by calling

1-800-TAX FORM (1-800-829-3676). 

An ATIN is an Adoption Taxpayer Identification Number issued by the IRS 

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and can be used as a TIN. An ATIN is only a temporary taxpayer 

identification number issued for a child born in the United States. An 

ATIN contains nine numbers in the same format as an SSN. An ATIN

may be requested when an SSN cannot be obtained in time to file your

tax return. Once the parent obtains a SSN for the adopted child, the ATIN

is closed. 

Form W-7A, Application for Taxpayer Identification Number for 

Pending U.S. Adoptions is used to apply for an ATIN. You may obtain 

 Form W-7A by calling 1-800-TAX-FORM (1-800-829-3676). 

 4. Q. What payments are subject to backup withholding? 

A. a) Rents and commissions, non-employee compensation for

services, royalties, reportable gross proceeds paid to attorneys and 

other fixed or determinable gains, profits, or income payments 

reportable on Form 1099-MISC, Miscellaneous Income. 

b) Interest reportable on Form 1099-INT, Interest Income.

c) Dividends reportable on Form 1099-DIV, Dividends and Distributions. 

d) Patronage dividends paid in money or qualified check reportable on 

 Form 1099-PATR, Taxable Distributions Received From Cooperatives.

e) Original issue discount reportable on Form 1099-OID, Original Issue 

 Discount, if the payment is in cash. 

f) Gross proceeds reportable on Form 1099-B, Proceeds From Broker 

 and Barter Exchange Transactions. 

g) Gambling winnings reportable on Form W-2G, Certain Gambling

Winnings, unless subject to regular gambling withholding. 

 5. Q. Can a payee claim he or she is exempt from backup withholding? 

A. Yes. Payees who may be exempt are listed in the Instructions for the 

Requester of Form W-9. They include tax-exempt organizations, 

government agencies, corporations, and other listed entities. 

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 6. Q. Is a payee an exempt corporation if it uses the term “Company” or 

“Co.” in its name? 

A. A payer cannot treat a payee as an exempt organization merely because 

the business name contains the word “Company” or “Co.” In that case, 

the payer can only treat the payee as exempt if it certifies it is exempt on 

Form W-9, Request for Taxpayer Identification Number and Certification. 

 7. Q. When is a TIN considered missing or incorrect? 

A. Missing TIN - We consider a TIN to be missing if it is not provided, has 

more or less than nine numbers, or it has an alpha character as one of

the nine positions. 

 

Example: Missing TIN:

Example: Missing SSN: 123-45-678 

Example: Missing SSN: 123-45-67899 

Example: Missing EIN: 12- 345678P

Incorrect TIN - We consider a TIN to be incorrect if it is in the proper

format but the Name/TIN combination doesn't match or can’t be found on 

IRS or SSA files. 

Examples of Proper Format: 

Correct SSN: 123-45-6789 

Correct EIN: 12-3456789 

 8. Q. What files are used by the IRS in the matching process? 

A. The DM-1 File -- A file containing all SSNs ever issued by the SSA 

The EIN-Name Control File -- A file containing all the IRS-assigned EINs 

The ITIN File-- A file containing all the IRS-assigned ITINs (On DM-1) 

The ATIN File-- A file containing all the IRS-assigned ATINs (On DM-1)

 

9. Q. What should I do if a payee refuses or neglects to provide a TIN? 

A. Begin backup withholding immediately on any reportable payments. Do the 

required annual solicitation (request) for the TIN. (Question 19 has 

information about the solicitation requirements for missing and incorrect 

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TIN(s) Backup withhold until you receive a TIN.

10. Q. How do I know if a TIN on my account is incorrect? 

A. After the submission of Form 1099 information returns, the IRS will send 

you a CP2100 or a CP2100A Notice and a listing of incorrect Name/TIN(s)

reported on those forms. 

11. Q. What is a CP2100 or CP2100A Notice? 

A. It is a notice that tells a payer that he or she may be responsible for 

backup withholding. It is accompanied by a listing of missing, incorrect, 

and/or not currently issued payee TIN(s). Large volume filers receive a 

 (tape cartridge/data) CP2100, mid-size filers receive (paper) CP2100, and 

 small filers receive a (paper) CP2100A. 

Large Filer .............250 or more error documents;

Mid Size Filer..........Less than 250 error documents and greater than 

 50 error documents; 

Small Filer..............Less than 50 error documents;

12. Q. What should I do if I receive a CP2100 or CP2100A Notice? 

A. Compare the listing(s) with your records.

For missing TINs: If you have not started backup withholding, begin to 

do so immediately and continue until you receive TIN. You must make up 

to three solicitations for the TIN (initial, first annual, second annual), as 

described in Q&A #19, to avoid a penalty for failing to include a TIN on the 

information return. 

For incorrect TINs: Compare the accounts on the listing with your

business records. See Q&A #19 for the solicitation requirements in order

to avoid a penalty for failure to include the correct TIN on an Information 

Return. If they agree, send the appropriate "B” Notice to the payee. If an 

account does not agree, this could be the result of a recent update, an 

error in the information you submitted, or an IRS processing error. If this

type of error occurred, the only thing you should do is correct or 

update your records, if necessary. 

REMEMBER: YOU DO NOT HAVE TO CALL OR WRITE TO THE IRS 

TO SAY THAT YOU MADE THE CORRECTION OR UPDATE TO YOUR 

RECORDS. 

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13. Q. What is a "B" Notice? 

A. A “B” Notice is a backup withholding notice. There are two “B” Notices --

the First “B” Notice and the Second “B” Notice. You must send the First 

"B" Notice and a Form W-9 to a payee after you receive the first CP2100 

or CP2100A Notice with respect to this account for the purpose of

soliciting a correct Name/TIN combination. You must send the second "B" 

Notice to a payee after you receive a second CP2100 or CP2100A Notice 

within a 3 calendar year period. The text of the Second "B" Notice is

different than that of the First "B" Notice. It tells the payee to contact IRS 

or SSA to obtain the correct Name/TIN combination. The mailing of the 

second notice should not include a Form W-9. The payee must certify

the Name/TIN combination after receiving the second “B” Notice. 

Generally, you do not have to send a "B" Notice more than two times 

within three calendar years to the same account. 

14. Q. When do I send a "B" Notice to a payee? 

A. You have 15 business days from the date of the CP2100A or CP2100 

 Notice, or the date you received it (whichever is later), to send a “B” 

 Notice to a payee. 

Reminder: You only have to send a “B” Notice to a payee whose 

Name/TIN combination and account number on your records agrees 

with the combination that IRS identified as incorrect. 

 

15. Q. How do I know which "B" Notice to send? 

A. If this is the first CP2100 or CP2100A Notice you have received with 

respect to this account, you must provide the payee with (1) the First "B”

Notice and (2) a copy of Form W-9 (or acceptable substitute). You may

also provide an optional reply envelope. Your outside envelope must be 

clearly marked "IMPORTANT TAX INFORMATION ENCLOSED" or 

"IMPORTANT TAX RETURN DOCUMENT ENCLOSED." 

If this is the second CP2100 or CP2100A Notice you have received 

within three calendar years with respect to this account, you must provide 

the payee with the Second "B" Notice. Do not include a Form W-9. You

may also provide an optional reply envelope. Your outside envelope must 

be clearly marked “IMPORTANT TAX INFORMATION ENCLOSED" or 

"IMPORTANT TAX RETURN DOCUMENT ENCLOSED.”

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16. Q. Do I have to mail a Second "B" Notice if I receive the second CP2100 

or CP2100A Notice in the same calendar year as the first notice? 

A. No. You may disregard the second CP2100 or CP2100A notice, even if it

relates to a different tax year than the first. You also have no obligation to 

mail a second 'B' Notice in the following situation: you receive the second 

CP2100 or CP2100A Notice in a different calendar year than the first, but 

both of these CP notices relate to the same payee's account for the same 

calendar year. 

 

 

17. Q. What should I do if a "B" Notice is returned as "undeliverable?"

A. You must begin backup withholding. However, try to get the correct 

address for the payee and re-mail the notice. If you can't find the correct 

address, keep the undelivered notice with your records. 

18. Q. After I receive a CP2100 or CP2100A Notice, when do I start and stop 

backup withholding? 

A. You must backup withhold on all reportable payments to the payee 30 

business days after you have received the CP2100 or CP2100A Notice. 

You must stop backup withholding on payments within 30 calendar days

after you have received the required certification (Form W-9) from the 

payee or TIN validation from the SSA or the IRS, if it was a second 

notification. At your option, you may start and stop backup withholding at 

any time during these 30 day periods. 

19. Q. What are the first and second annual solicitation requirements? 

 A. A solicitation is a request for a payee's correct TIN. You must make the 

request to satisfy the backup withholding requirements and to avoid a 

penalty for filing another information return with a missing or an incorrect 

TIN. The payee must furnish a certified TIN (initial solicitation) on Form

W-9 with respect to payments of interest, dividends, and amounts subject 

to broker reporting. For other payments, the payee may furnish/provide 

TIN in any manner. 

For missing TINs: For all payees you must make the initial solicitation 

when the payee opens the account or when the transaction occurs. If the 

payee does not provide a TIN when you initially ask for it, you must begin 

backup withholding. In addition, to avoid a penalty for filing an incorrect 

 

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information return, you must make a first annual solicitation by 

December 31 of the year in which the account is opened (for accounts 

opened before December) or January 31 of the following year (for 

accounts opened during the preceding December). 

 If the payee doesn't provide a TIN after the first annual solicitation, you 

 must make the second annual solicitation by December 31 of the year 

 following the calendar year in which the account was opened. 

For incorrect TINs: You must make up to 2 annual solicitations in

response to the CP2100 or CP2100A Notice. You must send a B Notice 

within 15 business days after you receive a CP2100 or CP2100A Notice. 

If you receive a (Proposed 972CG) Penalty Notice but not a CP2100 or

CP2100A Notice, your annual solicitation must be made by December

31of the year you received the (Proposed 972CG) Penalty Notice. 

However, if you already sent a B Notice in the calendar year pursuant to a 

CP2100 or CP2100A Notice, you do not have to send another solicitation 

in response to the penalty notice. 

Generally, you must make the second annual solicitation within the same

time frame as required for the first annual solicitation if IRS notifies you of

an incorrect TIN within one of the next calendar years following the 

calendar year in which you received the first notification. 

20. Q. Does a CP2100 or CP2100A Notice indicate whether it is the first or 

second notification of an incorrect TIN for a specific account? 

A. No. The backup withholding regulations provide that payers are 

responsible for tracking the status of the notices they receive. 

21. Q. What is the relationship between the requirement to make an annual 

solicitation for a payee's TIN and the requirement to send a "B" 

 Notice? 

A. Sending a "B" Notice to a payee in response to a CP2100A or CP2100 

Notice also satisfies the annual solicitation requirement to avoid a penalty 

for filing an information return with an incorrect TIN.

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22. Q. Why are accounts I corrected still on the listing of missing or 

incorrect TIN(s)? 

A. Due to processing cut-off points, a listing may or may not reflect your

latest corrections. If you know that an account was corrected, do not

send a "B" Notice to the payee. 

23. Q. What should I do if a TIN was actually on file but it was left off the 

Form 1099 or reported incorrectly? 

A. Make any required change to your records and use the correct information 

on future filings. Do not send a "B" Notice to the payee. See General

Instructions for Forms 1099, 1098, 5498, W-2G for how to correct an 

information return.

24. Q. What should I do if this is the first notification and the Form W-9 is 

returned with the same incorrect information? 

A. Keep the Form W-9 on file to show that the payee certified the Name/TIN 

 combination. Do not backup withhold. 

25. Q. If I don't do business anymore with a payee, or if it was only a 

one-time transaction, what should I do with the “B” Notice? 

A. Send it and try to get the correct TIN. Keep a record of the notice. If you 

don't receive the TIN, you will have to backup withhold should/if you do 

business again with the payee. You must also track the notices for the 

"two in three year rule." We require that you track these accounts for

three years after the date of the first CP2100A or CP2100 Notice. 

26. Q. Can a sole proprietor have an SSN or does he or she need an EIN?

A. A sole proprietor may have an SSN or an EIN. However, he or she must 

always furnish his or her individual name (on Name Line 1), 

regardless of whether he or she uses a SSN or an EIN. A sole 

proprietor may also provide a business name or Doing Business As

(DBA) (on Name Line 2), but he or she must list his or her individual 

name first on the account with you. 

11 
27. Q. Should I backup withhold on a payee who is a nonresident alien?

A. Yes. A nonresident alien is subject to backup withholding unless you 

have a signed Form W-8BEN, Certificate of Foreign Status of Beneficial

Owner for United States Tax Withholding, on file for him or her. 

28. Q. Can a Form W-9 for one account be used to correct all accounts?

A. Yes, if the payer required a payee to file only one Form W-9 for all 

accounts or instruments of the payee. 

29. Q. Can a payee be subject to backup withholding for more than one 

 reason? 

A. Yes. However, backup withhold for only one reason at a time. 

30. Q. How do I get an EIN? 

A. Complete Form SS-4, Application for Employer Identification Number. 

Follow “How To Apply” in the instructions for Form SS-4 to obtain an EIN

by mail, telephone, or facsimile (fax).

31. Q. What form do I use to report backup withholding? 

A. Report backup withholding on Form 945, Annual Return of Withheld 

Federal Income Tax. For more information, including the deposit

requirements for Form 945, see the separate instructions for Form 945, or

Pub. 15 (Circular E), Employer’s Tax Guide. 

32. Q. How is a Name/TIN mismatch identified? 

A. A Name/TIN combination is incorrect if it doesn't match or can't be found 

on IRS or SSA files. An example of a Name/TIN mismatch is when an 

individual name is submitted with a TIN not associated with the individual

name provided. Your TIN is not interchangeable with different names. A 

business EIN must be used for a partnership, corporation, or nondisregarded Limited Liability Company (LLC). A SSN must be used with 

an individual name (On First Name Line). A Sole Proprietor must always

provide his/her individual name. A Sole Proprietor may provide his/her

Doing Business As (DBA) name (On second name line) in addition to the 

required individual name together with the matching SSN. 

12 
33. Q. What amount is subject to backup withholding with respect to 

security sales made through margin accounts?. 

A. The amount subject to backup withholding in the case of a security sale

made through a margin account is limited to the amount of cash available 

for withdrawal by the customer immediately after the settlement of the 

sale. The amount available for withdrawal by the customer does not 

include amounts required to satisfy margin account maintenance. If a 

margin call forces a customer into a sell off, such proceeds are not 

subject to backup withholding. 

34. Q. In what manner should a payer treat erroneously withheld tax? 

A. If a payer withholds from a payee in error or withholds more than the 

correct amount of tax, the payer may refund the amount improperly

withheld. The refund must be made prior to the end of the calendar year

and prior to the time the payer issues a Form 1099. If the payer has not 

deposited the amount of the tax prior to the time that the refund is made 

to the payee, the payer should not deposit the amount of the improperly

withheld tax. If the improperly withheld tax has been deposited prior to 

the time the refund is made to the payee, the payer may adjust any

subsequent deposit of tax collected which the payer is required to make in

the amount of the tax which has been refunded to the payee. Payers

may use refund alternatives only when backup withholding is the result of

an error by the payer. The timely submission of requested TIN

information including any verifications and/or certifications by the payee 

does not establish an error by the payer. 

PART 3. WHERE TO CALL FOR HELP 

If you have any questions about backup withholding, information reporting, 

Forms 1099, or the CP2100 or CP2100A Notice(s) and listing(s), you may call:

The Information Reporting Program Centralized Customer Service Site

Telephone. . . .(866) 455-7438 (TOLL FREE) 

 (304) 263-8700 (not toll free)

Hours. . . . . . . .8:30 am to 4:30 pm Monday through Friday, EST 

 E-Mail ............mccirp@irs.gov

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This publication can be accessed on the IRS Web site at

 

http://www.irs.gov/pub/irs-pdf/p1679.pdf

PART 4. ACTIONS FOR MISSING TIN(s) AND INCORRECT 

NAME/TIN COMBINATIONS

CP2100/CP2100A Notice 

The CP2100 or CP2100A Notice includes a listing(s) of the information returns 

you filed that had missing, incorrect, and/or not currently issued TIN(s). You should 

compare the listing(s) to your records to determine which of the following required 

actions you must take. 

Missing TIN(s) 

We consider a TIN to be missing if it isn't provided or if it's obviously incorrect. 

Examples are a TIN with more or less than nine digits, or with a mixture of digits and 

letters. For accounts with missing TIN(s), make sure backup withholding has begun 

and continue backup withholding until you receive a TIN. If you haven't begun backup 

withholding, generally you must: 

1. Begin backup withholding on any reportable payment you make and continue 

 backup withholding until you receive a TIN. Remember that in some cases, 

 the TIN must be certified. 

2. Do not send a first or second "B" Notice in response to the CP2100 

 or CP2100A Notice. However, in order to avoid a penalty for filing an 

 information return that omitted the payee’s TIN, you must make a first annual

 solicitation for the TIN (generally by December 31 of the year in which the 

 account is opened) and if a TIN is still not received make a second annual 

 solicitation (by December 31 of the following year). No annual solicitations 

 are required in the years in which no reported payments are made.

3. Report amounts withheld on Form 945, Annual Return of Withheld Federal 

 Income Tax, and make the required deposits. 

NOTE: Generally, you must get a TIN from a payee even for a "one-time"

transaction. If you don’t, the law allows us to charge a penalty.

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Publication 1586, Reasonable Cause Regulations and Requirements for 

Missing and Incorrect Name/TIN(s), has information on removing or 

 reducing penalties due to reasonable cause. 

Note: If you inadvertently did not include the TIN on the information return, 

 do not contact the payee. Include the TIN on any future information returns

 filed. 

Incorrect Name/TIN Combinations 

(including not currently issued TIN(s) 

A Name/TIN combination is incorrect if it doesn't match or can't be found on IRS 

or SSA files. You must follow different procedures when the information on the 

listing(s) agrees or disagrees with your business records. Compare the listing(s) with 

your records and take the following actions: 

For account information that does not agree, check to see if you put the correct 

information on the return, if the information changed after you filed it, or if IRS 

misprinted the information when processing the return. In these situations, do not

write to the IRS. However:

1. If you reported the incorrect information on the return: correct your records 

 and include that information on any future information returns you file. Do not 

 send a "B" Notice to the payee. Do not send the correction to the IRS.

2. If the information changed after you filed the return: be sure to include that 

 information on any future information returns you file. Do not send a "B" 

 Notice to the payee. Do not send the correction to the IRS.

3. If IRS misprinted your information: make a note of it in your records and do 

 not take any action. Do not send the correction to the IRS. 

For account information that agrees with your records, you must determine 

whether this is the first or second time within three calendar years that we have notified 

you about an incorrect Name/TIN combination. Your first notification of an incorrect 

Name/TIN combination is when the payee TIN appears for the first time on the listing

we send you. The second notification of an incorrect Name/TIN combination is when 

the same payee TIN appears for the second time within three calendar years on the 

listing. 

NOTE: The 60 day exemption from backup withholding on presentation of an 

awaiting-TIN certificate applies only to interest and dividend payments, and certain 

15 
payments made with respect to readily tradable instruments. Any other reportable 

payment, such as non-employee compensation, is subject to backup withholding

immediately, even if the payee has applied for and is awaiting a TIN. Upon presentation 

of an awaiting TIN certificate, the payee must certify under penalties of perjury that 

he/she is not currently subject to backup withholding. 

First “B” Notice 

1. Send the First “B” Notice, Form W-9, and an optional reply envelope to the 

 payee within 15 business days from the date of the CP2100 Notice or the 

 date you received it (whichever is later). Date the "B" Notice no later than 30 

 business days after the date of the CP2100/CP2100A Notice or the date you 

 received it (whichever is later). The outer envelope must be clearly marked 

 "IMPORTANT TAX INFORMATION ENCLOSED" or "IMPORTANT 

 TAX RETURN DOCUMENT ENCLOSED." 

2. Make sure that necessary information such as the date, account number, and 

 BWH rate are on the "B" Notice before mailing it to the payee. If you do not 

 include the optional reply envelope be sure to provide return address 

 information in your mailing. 

3. Update your records with the corrected information received from the payee 

 and include it on any future information returns you file. Do not send the 

 signed Form W-9 to the IRS.

4. Begin backup withholding on payments made to payees who do not return 

 a signed Form W-9, response to the First "B" Notice no later than 30 business 

 days after the date of the CP2100/CP2100A Notice or the date you received it

 (whichever is later). However, you may begin backup withholding the day 

 after the date you receive the CP2100 Notice. Stop backup withholding no 

 later than 30 calendar days after you receive the signed Form W-9 from the 

 payee. You may stop any time within that 30 calendar day period. 

NOTE: Do not file a correction unless you are also making a change to the 

dollar amount reported. 

NOTE: It is your responsibility to send the appropriate "B" Notice to the 

payee, when required, to obtain the correct Name/TIN. This information 

may not be solicited by telephone. You need a TIN that the payee certifies 

as correct on Form W-9 in order to stop current backup withholding or 

prevent backup withholding from starting. 

 

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Second “B” Notice 

1. Send the Second "B" Notice and an optional reply envelope to the payee 

 within 15 business days after the date of the CP2100 Notice or the date you 

 received it (whichever is later). Date the "B" notice no later than 30 business 

 days after the date of the CP2100 Notice or the date you received it 

 (whichever is later). Do not send a Form W-9. The outer envelope must be 

 clearly marked "IMPORTANT TAX INFORMATION ENCLOSED" or 

 "IMPORTANT TAX RETURN DOCUMENT ENCLOSED." 

2. The payee must contact the SSA to have his or her social security number 

 validated (on Form SSA-7028, Notice to Third Party of Social Security 

 Number Assignment) or the IRS to get his or her employer identification 

 number validated (on IRS Letter 147C).

3. Allow 30 business days after the date of the Second “B” Notice to receive 

SSA Form 7028 from the SSA or Letter 147C from the payee. Begin backup 

withholding on payments made to the payee if you don't receive Form 

SSA-7028 or Letter 147C by 30th business day. You may at your option 

begin backup withholding during the 30 business day period. You must 

continue to backup withhold until you receive the validation. Stop backup 

withholding no later than 30 days after you receive the required verification. 

You may stop backup withholding anytime within that 30 calendar day period 

after receiving verification.

NOTE: You are not required to file a correction unless you are also making 

a change to the dollar amount reported. 

NOTE: It is your responsibility to send the appropriate "B" notice to the 

payee, when required, to obtain the correct Name/TIN. This information 

may not be solicited by telephone. You need a TIN validation (IRS Letter 

147C or Form SSA-7028 as appropriate) in order to stop current backup 

withholding or prevent backup withholding from starting. 

Third and Subsequent Notices 

Generally, you may ignore a third or subsequent notice of missing or incorrect 

TIN(s) if you completed the actions for the First and Second “B” Notices and the 

incorrect payee name and TIN combination and account number remain the same. 

However, if the CP2100/CP2100A Notice and listing(s) relate to the same payee, but 

with a different Name/TIN combination than on the "first" and "second" notice, you must 

treat the notice as a "first" notice. 

17 
PART 5. THE IRS MATCHING PROCESS 

This section provides an overview of the IRS matching process and the 

development of name controls. 

The information returns you file must include a correct Name/TIN combination to 

allow us to match the information reported against the income included on the payee's 

income tax return. We check whether a Name/TIN combination is correct by matching

it against a file containing all social security numbers (SSN) issued by SSA and against 

a file containing all employer identification numbers (EIN) issued by IRS. Then we

compare the name control on the payee document (if provided) to the name control on 

file. If a name control is not provided, we develop it from the name(s) provided on the 

first two name lines (up to 40 characters for each name line including spaces) of the 

information return. If we can match a developed name control to the name control in

our records, we consider it to be correct. If no match is found using this process, we

consider the Name/TIN combination to be incorrect. 

The chart on the back of Form W-9 has information for payees about “What 

Name and Number to Give the Requester” of Form W-9. 

Name Controls

A name control consists of up to four characters.

To help ensure that the Name/TIN combination for an account matches the 

Name/TIN combination on IRS and SSA files, use the following information when you 

open an account for a payee. 

Individuals 

We develop a name control for an individual from the last name on the 

information return. For example: 

 Ralph Teak Dorothy Willow Joe McCedar

If an individual has a hyphenated last name, we develop the name control from 

the first of the two last names. For example: 

 Joan Cedar-Hawthorn Victoria Windsor-Maple 

For joint names, regardless of whether the payees use the same or different last 

names, we develop the name control from the primary payee's last name. For

example: 

18 
 Joseph Ash & Linda Birch Edward & Joan Maple 

Reminder: If a payee has changed his or her last name, for instance, due 

to marriage, he or she SHOULD inform the Social Security Administration 

(SSA) of the name change.

Hint: On name line one of the Form 1099, a payer should enter the payee’s 

first name and new last name (if the change has been made with SSA), or 

the payee’s first name, former last name, and new last name (if the change

has not been made with SSA).

19 
Sole Proprietors 

We generally develop the name control (first name line) from the last name on 

the information return. For example: 

 Mark Hemlock Karen Birch 

 The Sunshine Cafe Ace Computer Co. 

Hint: Payers may enter a sole proprietor's business, trade, or “doing 

business as” name on the second name line of the information return. 

 However, the individual name must be provided on the first name line. 

When individual name is provided on the first name line as shown above, 

 the Sole Proprietor can provide either SSN or EIN (TIN) information. 

Estates

We develop the name control for a decedent's estate from the decedent’s name 

on the first name line on the information return. The decedent’s name may be followed 

by the word "Estate.” (The TIN should be the one that was assigned to the estate.) For

example: 

 Frank White Estate Estate of Frank White 

 Alan Greene, Exec. John Black, Exec. 

Trusts and Fiduciaries 

We generally develop the name control for a trust or fiduciary account from the 

name of the person in whose name the trust or fiduciary account was established. For

example: 

Jonathan Periwinkle Memory Church 

 Irrevocable Trust Endowment Trust 

 FBO Patrick Redwood John Waxbean, Trustee 

 Chestnut Bank, Trustee 

Partnerships 

We develop the name control for a partnership from the trade or business name 

of the partnership; if there isn’t any, we develop the name control from the last name of

the first partner listed on the original Form SS-4 (which was used to apply for the EIN). 

For example: 

20 
 (The) Oak Tree 

 A.S. Greene, K.L. Black & O.H. Brown, Ptrs. 

 Bob Orange & Carol Black, et al Ptrs. 

 d.b.a. The Merry Go Round 

 E.F. Brown, M.S. White & T.J. Green, Ptrs. 

 The Brown & White Company

Other Organizations 

We develop the name control for other organizations from the entity's name on 

the original Form SS-4 (which was used to apply for the EIN). 

St Bernard's Methodist Church ABC Company

 Building Fund for St. Bernard's Church Main Street Store 

NOTE: Extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., 

and apostrophe etc.), may be dropped during the development of name 

controls. For example, we dropped the period in St. Bernard’s Methodist 

 Church. 

21 


RT 7. NOTICES AND FORMS

• First "B" Notice

• Second "B" Notice 

• Instructions for the Requester of Form W-9 

• Form W-9, Request for Taxpayer Identification Number and Certification 

• Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United 

States Tax Withholding

 

• Form W-8ECI, Certificate of Foreign Person's Claim for Exemption From 

Withholding on Income Effectively Connected With the Conduct of a Trade or

Business in the United States 

• Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization 

for United States Tax Withholding

• Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, 

or Certain U.S. Branches for United States Tax Withholding

• Form SSA-7028, Notice to Third Party of Social Security Number Assignment 

24 
First B Notice

IMPORTANT TAX NOTICE ACTION IS REQUIRED 

Backup Withholding Warning!

We need a Form W-9 from you before the date shown below.

Date . Otherwise, backup withholding will begin.

Account Number

Current Name on Account

Current TIN on Account

The Internal Revenue Service (IRS) has notified us that the taxpayer identification number (TIN) on your account with us does not match

its records. The IRS considers a TIN as incorrect if either the name or number shown on an account does not match a name and number 

combination in their files or the files of the Social Security Administration (SSA). If you do not take appropriate action to help us correct this 

problem before the date shown above, the law requires us to backup withhold on interest, dividends, and certain other payments that we make to

your account. The backup withholding rate is: __ [set forth rates/dates]

In addition to backup withholding, you may be subject to a $50 penalty by the IRS for failing to give us your correct Name/TIN

combination.

This notice tells you how to help us make your account records accurate and how to avoid backup withholding and the penalty.

Why Your TIN May Be Considered As Incorrect. 

An individual's TIN is his or her social security number (SSN). Often a TIN does not match IRS records because a name has changed 

through marriage, divorce, adoption, etc., and the change has not been reported to SSA, so it has not been recorded in SSA's files.

Sometimes an account or transaction may not contain the correct SSN of the actual owner. For example, an account in a child's name 

may reflect a parent's SSN. (An account should be in the name and SSN of the actual owner.)

What You Need To Do. 

Individuals 

If you have never been assigned a social security number (or if you lost your social security card and do not know your SSN), call your 

local SSA office and find out how to obtain an original (or a replacement) social security card. Then apply for it.

If you already have a social security number: Compare the name and SSN on your account with us (shown at the beginning of this 

notice) with the name and SSN shown on your social security card. Then use the chart on the next page to decide what action to take. 

25 
IF1. The last name and SSN on your account agree with the last name 

and SSN on your social security card 

2. The SSN on your account is different from the SSN on your social 

security card, but the last name is the same 

3. The last name on your account is different from the last name on 

your social security card, but the SSN is the same on both

4. Both the last name and SSN on your account are different from 

the last name and SSN on your social security card 

Then1. Contact your local SSA office to ascertain whether the information 

on SSA's records is different from that on your social security card, 

and to resolve any problem. Also, put your name and SSN on the 

enclosed Form W-9 following the instructions on the form. Sign the 

Form W-9 and send it to us.

2. Put your name and SSN, as shown on your social security card,

on the enclosed Form W-9, following the instructions on the form,

sign it, and send it to us. You do not need to contact SSA.

3. Take one of the following steps (but not both):

(a) If the last name on your account is correct, contact SSA to

correct the name on your social security card. Put your SSN and

name shown on your account on the enclosed Form W-9 following 

the instructions on the form, sign it, and send it to us.

However, if you are not able to contact SSA at this time, you can 

provide us with both last names. Put your SSN and the name 

shown on your social security card plus the last name shown on 

your account (in that order) on the enclosed Form W-9 following the 

instructions on the form, sign it, and return it to us. For example, if

your social security card lists your maiden name, give us your SSN 

and your name in the following order: First/maiden/married name. 

Please note, however, that you should contact SSA as soon as 

possible so they can correct their records.

(b) If the last name on your social security card is correct, put that

name and your SSN on the enclosed Form W-9 following the 

instructions on the form. Sign it, and return it to us. You do not

need to contact SSA.

4. (a) If the last name and SSN on your social security card are 

correct, put that name and SSN on the enclosed Form W-9 following 

the instructions on the form. Sign it, and send it to us. You do not

need to contact SSA.

(b) If the last name on your account and the SSN on your social 

security card are correct, follow the procedure in section 3(a) above.

 Be sure to put the name shown on your account and the name on 

your social security card on the Form W-9.

26 
Once you have resolved what your correct name and TIN combination is, you must provide this information to us (and all your other 

payors) for all of your accounts to avoid a problem in the future. If you are required to visit an SSA office, take this notice, your social security card,

and any other related documents with you. Before you go, you should call SSA so that they can explain what other documents you need to bring.

Instructions for Nonindividuals and Certain Sole Proprietors 

For most nonindividuals (such as trusts, estates, partnerships, and similar entities), the TIN is the employer identification number (EIN).

 The EIN on your account may be incorrect because it does not contain the number of the actual owner of the account. For example, an account of

an investment club or bowling league should reflect the organization's own EIN and name, rather than the SSN of a member. Please put the name 

and EIN on the enclosed Form W-9, sign it, and send it to us.

A sole proprietor must furnish his or her individual name and either his or her SSN or the EIN for his or her sole proprietorship. 

In addition to his or her individual name, the sole proprietor may also furnish the business name for the sole proprietorship, provided his or her 

individual name is listed before the business name. A sole proprietor must not furnish only the business name. Please put the individual name 

and SSN or EIN on the enclosed Form W-9, sign it, and send it to us.

Important Reminder!

YOU MUST SEND US A SIGNED IRS FORM W-9 BEFORE THE DATE OF THIS NOTICE even if the name and number (SSN or EIN) on your 

account with us match the name and number (SSN or EIN) on your social security card or the document issuing you an EIN. If we do not receive 

your Form W-9, and any other documents that we need to change the name or TIN (or both) on your account before the date of this notice, we are

required by law to backup withhold on any reportable payment that we pay to your account until we receive the necessary documents. A Form W-9

is enclosed for your convenience, as well as any additional documents allowing us to change the Name/TIN combination on your account.

27 
Second B Notice 

IMPORTANT TAX NOTICE ACTION IS REQUIRED 

Second Backup Withholding Warning!

YOU MUST HAVE THE IRS OR SSA VALIDATE YOUR

TAXPAYER IDENTIFICATION NUMBER 

AND RETURN IT TO US BEFORE THE DATE SHOWN BELOW

Date . Otherwise, backup withholding will begin.

Account Number

Current Name on Account

Current TIN on Account

We have received notice from the Internal Revenue Service (IRS) twice within 3 years stating that the combination of the name and 

taxpayer identification number (Name/TIN combination) on your account with us is incorrect. (Your account number, current name on the account,

and current taxpayer identification number (TIN) on the account are shown above.) A Name/TIN combination is incorrect if it does not match a 

Name/TIN combination shown on the records of the Social Security Administration (SSA) or the IRS. 

You should follow the instructions below to correct this problem and send the corrected information to us before the date shown above. If

we do not have the correct information before that date, the law requires us to backup withhold on interest, dividends, and certain other payments

that we make to your account. The backup withholding rate is: __ [set forth rates/dates]

Section 3406 of the Internal Revenue Code requires that we withhold a predetermined percent in tax, called backup withholding, when 

you do not give us your correct Name/TIN combination. Because of the notices we received from the IRS, we are now required to disregard any

future Name/TIN combinations you furnish us for your account (whether or not you certify your TIN under penalties of perjury) unless SSA (or, in

the case of an incorrect employer identification number, the IRS) validates your Name/TIN combination. Also, the IRS may charge you a $50 

penalty for failing to provide us with your correct Name/TIN combination.

What You Need To Do 

Follow the instructions below to correct your account record to avoid backup withholding on your account (or to stop it once it has begun) 

and to avoid the penalty.

Individuals/Instructions for Incorrect Social Security Numbers 

If the incorrect TIN you furnished us is a social security number, you must:

1. Contact your local SSA office by telephone and ask what you need to do to correct the problem for backup withholding tax purposes;

2. Give a copy of this notice to the SSA; and 

3. Request and authorize the SSA to send Form SSA-7028, Notice to Third Party of Social Security Number Assignment, directly to us 

with a copy of this notice attached.

28 
29 

Non individuals or Certain Sole Proprietors 

Instructions for Incorrect Employer Identification Numbers 

If the incorrect TIN you furnished is an employer identification number, you must: 

1. Write the Internal Revenue Service Center (Attn. Entity Section) where you file your income tax return, and ask the IRS to send you a 

Letter 147C; 

2. Enclose a copy of this notice in your letter to the Internal Revenue Service Center; and 

3. When the IRS sends you the Letter 147C, send it to us with a copy of this notice attached. 
Department of the Treasury Instructions for the Internal Revenue Service

Requester of Form W-9

(Rev. January 2002)

Request for Taxpayer Identification Number

and Certification

Section references are to the Internal Revenue Code unless otherwise noted.

Electronic system. Generally, the electronic system Changes To Note must:

• The backup withholding rate is reduced to 30% for • Ensure the information received is the information

reportable payments made in 2002 and 2003 (29% in sent, and document all occasions of user access that

2004 and 2005). result in the submission;

• Payers with an electronic system may receive a Form • Make reasonably certain that the person accessing the

W-9 electronically from an investment advisor or system and submitting the form is the person identified

introducing broker who is authorized as the payee’s on Form W-9, the investment advisor, or the introducing

agent. See Electronic Submission of Forms W-9 broker;

below. • Provide the same information as the paper Form W-9;

How Do I Know When To Use Form • Be able to supply a hard copy of the electronic Form

W-9 if the Internal Revenue Service requests it; and W-9? • Require as the final entry in the submission an

Use Form W-9 to request the taxpayer identification electronic signature by the payee whose name is on

number (TIN) of a U.S. person (including a resident Form W-9 that authenticates and verifies the submission.

alien) and to request certain certifications and claims for The electronic signature must be under penalties of

exemption. (See Purpose of Form on the Form W-9.) perjury and the perjury statement must contain the

Withholding agents may require signed Forms W-9 from language of the paper Form W-9.

U.S. exempt recipients to overcome any presumptions of For Forms W-9 that are not required to be signed, foreign status. the electronic system need not provide for an

Advise foreign persons to use the appropriate electronic signature or a perjury statement.

TIP

Form W-8. See Pub. 515, Withholding of Tax on

Nonresident Aliens and Foreign Entities, for more For more details, see the following at www.irs.gov:

information and a list of the W-8 forms. • Announcement 98-27, 1998-1 C.B. 865. You can find

Announcement 98-27 on page 30 of Internal Revenue Also, a nonresident alien individual may, under certain Bulletin (I.R.B.) 1998-15. circumstances, claim treaty benefits on scholarships and • Announcement 2001-91. You can find Announcement fellowship grant income. See Pub. 515 or Pub. 519, U.S.

2001-91 on page 221 of I.R.B. 2001-36. Tax Guide for Aliens, for more information.

Electronic Submission of Forms W-9 Individual Taxpayer Identification

Requesters may establish a system for payees and Number (ITIN)

payee’s agents to submit Forms W-9 electronically, Form W-9 (or an acceptable substitute) is used by including by fax. A requester is anyone required to file an persons required to file information returns with the IRS information return. A payee is anyone required to provide to get the payee’s (or other person’s) correct TIN. For a taxpayer identification number (TIN) to the requester. individuals, the TIN is generally a social security number

Payee’s agent. (SSN). A payee’s agent can be an investment

advisor (corporation, partnership, or individual) or an However, in some cases, individuals who become U.S. introducing broker. An investment advisor must be resident aliens for tax purposes are not eligible to obtain registered with the Securities Exchange Commission an SSN. This includes certain resident aliens who must (SEC) under the Investment Advisers Act of 1940. The receive information returns but who cannot obtain an introducing broker is a broker-dealer that is regulated by SSN. the SEC and the National Association of Securities

Dealers, Inc., and that is not a payer. Except for a broker These individuals must apply for an ITIN on Form

who acts as a payee’s agent for “readily tradable W-7, Application for IRS Individual Taxpayer

instruments,” the advisor or broker must show in writing Identification Number, unless they have an application

to the payer that the payee authorized the advisor or pending for an SSN. Individuals who have an ITIN must

broker to transmit the Form W-9 to the payer. provide it on Form W-9.

Cat. No. 20479P
Substitute Form W-9 payee reserves 30 percent of all reportable payments

made to the account during 2002 (29% after 2003). You may develop and use your own Form W-9 (a

substitute Form W-9) if its content is substantially similar Alternative rule. You may also elect to backup withhold

to the official IRS Form W-9 and it satisfies certain during this 60-day period, after a 7-day grace period,

certification requirements. under one of the two alternative rules discussed below.

You may incorporate a substitute Form W-9 into other Option 1. Backup withhold on any reportable

business forms you customarily use, such as account payments if the payee makes a withdrawal from the

signature cards. However, the certifications on the account after the close of 7 business days after you

substitute Form W-9 must clearly set forth (as shown on receive the awaiting-TIN certificate. Treat as reportable

the official Form W-9) that: payments all cash withdrawals in an amount up to the

1. The payee’s TIN is correct, reportable payments made from the day after you receive

2. The payee is not subject to backup withholding due the awaiting-TIN certificate to the day of withdrawal.

to failure to report interest and dividend income, and Option 2. Backup withhold on any reportable 3. The payee is a U.S. person. payments made to the payee’s account, regardless of

 You may not: whether the payee makes any withdrawals, beginning no

later than 7 business days after you receive the 1. Use a substitute Form W-9 that requires the payee, awaiting-TIN certificate. by signing, to agree to provisions unrelated to the

required certifications or The 60-day exemption from backup withholding

2. Imply that a payee may be subject to backup does not apply to any payment other than

withholding unless the payee agrees to provisions on the CAUTION interest, dividends, and certain payments relating

!

substitute form that are unrelated to the required to readily tradable instruments. Any other reportable

certifications. payment, such as nonemployee compensation, is subject

to backup withholding immediately, even if the payee has A substitute Form W-9 that contains a separate applied for and is awaiting a TIN. signature line just for the certifications satisfies the

requirement that the certifications be clearly set forth. Even if the payee gives you an awaiting-TIN

If a single signature line is used for the required certificate, you must backup withhold on reportable

certifications and other provisions, the certifications must interest and dividend payments if the payee does not

be highlighted, boxed, printed in bold-face type, or certify, under penalties of perjury, that the payee is not

presented in some other manner that causes the subject to backup withholding.

language to stand out from all other information

contained on the substitute form. Additionally, the Payees Exempt From Backup

following statement must be presented to stand out in the

same manner as described above and must appear Withholding

immediately above the single signature line: Even if the payee does not provide a TIN in the manner

required, you are not required to backup withhold on “The Internal Revenue Service does not require your any payments you make if the payee is: consent to any provision of this document other than the

certifications required to avoid backup withholding. 1. An organization exempt from tax under ” section 501(a), any IRA, or a custodial account under If you use a substitute form, you are encouraged (but section 403(b)(7) if the account satisfies the requirements not required) to provide Form W-9 instructions to the of section 401(f)(2); payee. However, if the IRS has notified the payee that 2. The United States or any of its agencies or backup withholding applies, then you must instruct the instrumentalities; payee to strike out the language in the certification that 3. A state, the District of Columbia, a possession of relates to underreporting. This instruction can be given the United States, or any of their political subdivisions or orally or in writing. See item 2 of the Certification on instrumentalities; Form W-9. 4. A foreign government or any of its political

subdivisions, agencies, or instrumentalities; or TIN Applied for 5. An international organization or any of its agencies

For interest and dividend payments and certain payments or instrumentalities.

with respect to readily tradable instruments, the payee Other payees that may be exempt from backup may return a properly completed, signed Form W-9 to withholding include: you with “Applied For” written in Part I. This is an 6. A corporation; “awaiting- TIN” certificate. The payee has 60 calendar 7. A foreign central bank of issue; days, from the date you receive this certificate, to provide 8. A dealer in securities or commodities required to a TIN. If you do not receive the payee’s TIN at that time, register in the United States, the District of Columbia, or you must begin backup withholding on payments. a possession of the United States;

Reserve rule. You must backup withhold on any 9. A futures commission merchant registered with the

reportable payments made during the 60-day period if a Commodity Futures Trading Commission;

payee withdraws more than $500 at one time, unless the 10. A real estate investment trust;

-2-
11. An entity registered at all times during the tax year • Payments of tax-exempt interest (including

under the Investment Company Act of 1940; exempt-interest dividends under section 852).

12. A common trust fund operated by a bank under • Payments described in section 6049(b)(5) to

section 584(a); nonresident aliens.

13. A financial institution; • Payments on tax-free covenant bonds under

14. A middleman known in the investment community section 1451.

as a nominee or custodian; or • Payments made by certain foreign organizations.

15. A trust exempt from tax under section 664 or • Mortgage or student loan interest paid to you.

described in section 4947. Other types of payment

The following types of payments are exempt from • Wages.

backup withholding as indicated for items 1 through 15 • Distributions from a pension, annuity, profit-sharing or

above. stock bonus plan, any IRA, or an owner-employee plan.

• Certain surrenders of life insurance contracts. Interest and dividend payments. All listed payees are • Gambling winnings if withholding is required under exempt except the payee in item 9. section 3402(q). However, if withholding is not required

Broker transactions. All payees listed in items 1 under section 3402(q), backup withholding applies if the

through 13 are exempt. A person registered under the payee fails to furnish a TIN.

Investment Advisers Act of 1940 who regularly acts as a • Real estate transactions reportable under

broker is also exempt. section 6045(e).

Barter exchange transactions and patronage • Cancelled debts reportable under section 6050P.

dividends. Only payees listed in items 1 through 5 are • Distributions from a medical savings account and

exempt. long-term care benefits.

• Fish purchases for cash reportable under Payments reportable under sections 6041 and 6041A. section 6050R. Only payees listed in items 1 through 7 are generally

exempt.

Joint Foreign Payees However, the following payments made to a

corporation (including gross proceeds paid to an attorney If the first payee listed on an account gives you a

under section 6045(f), even if the attorney is a Form W-8 or a similar statement signed under penalties

corporation) and reportable on of perjury, backup withholding applies unless: Form 1099-MISC,

Miscellaneous Income, are not exempt from backup 1. Every joint payee provides the statement regarding

withholding. foreign status or

• Medical and health care payments. 2. Any one of the joint payees who has not

• Attorneys established foreign status gives you a TIN. ’ fees.

• Payments for services paid by a Federal executive If any one of the joint payees who has not established

agency. foreign status gives you a TIN, use that number for

purposes of backup withholding and information Payments Exempt From Backup reporting.

Withholding For more information on foreign payees, see the

Payments that are not subject to information reporting Instructions for the Requester of Forms W-8BEN,

also are not subject to backup withholding. For details, W-8ECI, W-8EXP, and W-8IMY.

see sections 6041, 6041A, 6042, 6044, 6045, 6049,

6050A, and 6050N, and their regulations. The following Names and TINs To Use payments are generally exempt from backup withholding.

for Information Reporting Dividends and patronage dividends

• Payments to nonresident aliens subject to withholding Show the full name and address as provided on Form

W-9 on the information return filed with the IRS and on under section 1441.

the copy furnished to the payee. If you made payments to • Payments to partnerships not engaged in a trade or more than one payee or the account is in more than one business in the United States and that have at least one

name, enter on the first name line only the name of the nonresident alien partner. payee whose TIN is shown on the information return. You • Payments of patronage dividends not paid in money. may show the names of any other individual payees in • Payments made by certain foreign organizations. the area below the first name line. • Section 404(k) distributions made by an ESOP.

Interest payments Sole proprietor. Enter the individual’s name on the first

• Payments of interest on obligations issued by name line. On the second name line, enter the business

individuals. However, if you pay $600 or more of interest name or “doing business as (DBA)” if provided. You may

in the course of your trade or business to a payee, you not enter only the business name. For the TIN, you

must report the payment. Backup withholding applies to may enter either the individual’s SSN or the employer

the reportable payment if the payee has not provided a identification number (EIN) of the business. However, the

TIN or has provided an incorrect TIN. IRS prefers that you show the SSN.

-3-
LLC. For an LLC that is disregarded as an entity Notices From the IRS

separate from its owner, you must show the owner’s The IRS will send you a notice if the payee’s name and name on the first name line. On the second name line, TIN on the information return you filed do not match the you may enter the LLC’s name. Use the owner’s TIN. IRS’s records. You may have to send a “B” notice to the

payee to solicit another TIN. Pubs. 1679 and 1281 Additional Information contain copies of the two types of “B” notices.

For more information on backup withholding, see:

• Pub. 1679, A Guide to Backup Withholding or

• Pub. 1281, Backup Withholding on Missing and

Incorrect Name/TINs.

-4-
Give form to the

requester. Do not

send to the IRS.

Form W-9 Request for Taxpayer

Identification Number and Certification (Rev. January 2003)

Department of the Treasury

Internal Revenue Service

Name

List account number(s) here (optional)

Address (number, street, and apt. or suite no.)

City, state, and ZIP code

Print or type

See Specific Instructions on page 2.

Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. For individuals, this is your social security number (SSN).

However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on

page 3. For other entities, it is your employer identification number (EIN). If you do not have a number,

see How to get a TIN on page 3.

Social security number

– –

or

Requester’s name and address (optional)

Note: Employer identification number If the account is in more than one name, see the chart on page 4 for guidelines on whose number

to enter. –

Certification

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and

I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal

Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has

notified me that I am no longer subject to backup withholding, and

2.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup

withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.

For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement

arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must

provide your correct TIN. (See the instructions on page 4.)

Sign

Here Signature of

U.S. person  Date 

Purpose of Form

Form W-9 (Rev. 1-2003)

Part I

Part II

Business name, if different from above

Cat. No. 10231X

Check appropriate box:

Under penalties of perjury, I certify that:

U.S. person. Use Form W-9 only if you are a U.S. person

(including a resident alien), to provide your correct TIN to the

person requesting it (the requester) and, when applicable, to:

1. Certify that the TIN you are giving is correct (or you are

waiting for a number to be issued),

2. Certify that you are not subject to backup withholding,

or

3. Claim exemption from backup withholding if you are a

U.S. exempt payee.

Foreign person. If you are a foreign person, use the

appropriate Form W-8 (see Pub. 515, Withholding of Tax on

Nonresident Aliens and Foreign Entities).

3. I am a U.S. person (including a U.S. resident alien).

A person who is required to file an information return with

the IRS, must obtain your correct taxpayer identification

number (TIN) to report, for example, income paid to you, real

estate transactions, mortgage interest you paid, acquisition

or abandonment of secured property, cancellation of debt, or

contributions you made to an IRA.

Individual/

Sole proprietor Corporation Partnership Other 

Exempt from backup

withholding

Note: If a requester gives you a form other than Form W-9

to request your TIN, you must use the requester’s form if it is

substantially similar to this Form W-9.

Nonresident alien who becomes a resident alien.

Generally, only a nonresident alien individual may use the

terms of a tax treaty to reduce or eliminate U.S. tax on

certain types of income. However, most tax treaties contain a

provision known as a “saving clause.” Exceptions specified

in the saving clause may permit an exemption from tax to

continue for certain types of income even after the recipient

has otherwise become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an

exception contained in the saving clause of a tax treaty to

claim an exemption from U.S. tax on certain types of income,

you must attach a statement that specifies the following five

items:

1. The treaty country. Generally, this must be the same

treaty under which you claimed exemption from tax as a

nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that

contains the saving clause and its exceptions.

4. The type and amount of income that qualifies for the

exemption from tax.

5. Sufficient facts to justify the exemption from tax under

the terms of the treaty article.
Form W-9 (Rev. 1-2003) Page 2

Sole proprietor. Enter your individual name as shown on

your social security card on the “Name” line. You may enter

your business, trade, or “doing business as (DBA)” name on

the “Business name” line.

Other entities. Enter your business name as shown on

required Federal tax documents on the “Name” line. This

name should match the name shown on the charter or other

legal document creating the entity. You may enter any

business, trade, or DBA name on the “Business name” line.

If the account is in joint names, list first, and then circle,

the name of the person or entity whose number you entered

in Part I of the form.

Limited liability company (LLC). If you are a single-member

LLC (including a foreign LLC with a domestic owner) that is

disregarded as an entity separate from its owner under

Treasury regulations section 301.7701-3, enter the owner’s

name on the “Name” line. Enter the LLC’s name on the

“Business name” line.

Specific Instructions

Name

Exempt From Backup Withholding

Generally, individuals (including sole proprietors) are not

exempt from backup withholding. Corporations are exempt

from backup withholding for certain payments, such as

interest and dividends.

5. You do not certify to the requester that you are not

subject to backup withholding under 4 above (for reportable

interest and dividend accounts opened after 1983 only).

Certain payees and payments are exempt from backup

withholding. See the instructions below and the separate

Instructions for the Requester of Form W-9.

Civil penalty for false information with respect to

withholding. If you make a false statement with no

reasonable basis that results in no backup withholding, you

are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully

falsifying certifications or affirmations may subject you to

criminal penalties including fines and/or imprisonment.

Penalties

Failure to furnish TIN. If you fail to furnish your correct TIN

to a requester, you are subject to a penalty of $50 for each

such failure unless your failure is due to reasonable cause

and not to willful neglect.

Misuse of TINs. If the requester discloses or uses TINs in

violation of Federal law, the requester may be subject to civil

and criminal penalties.

If you are an individual, you must generally enter the name

shown on your social security card. However, if you have

changed your last name, for instance, due to marriage

without informing the Social Security Administration of the

name change, enter your first name, the last name shown on

your social security card, and your new last name.

Exempt payees. Backup withholding is not required on any

payments made to the following payees:

1. An organization exempt from tax under section 501(a),

any IRA, or a custodial account under section 403(b)(7) if the

account satisfies the requirements of section 401(f)(2);

2. The United States or any of its agencies or

instrumentalities;

3. A state, the District of Columbia, a possession of the

United States, or any of their political subdivisions or

instrumentalities;

4. A foreign government or any of its political subdivisions,

agencies, or instrumentalities; or

5. An international organization or any of its agencies or

instrumentalities.

Other payees that may be exempt from backup

withholding include:

6. A corporation;

7. A foreign central bank of issue;

8. A dealer in securities or commodities required to register

in the United States, the District of Columbia, or a

possession of the United States;

If you are exempt, enter your name as described above and

check the appropriate box for your status, then check the

“Exempt from backup withholding” box in the line following

the business name, sign and date the form.

4. The IRS tells you that you are subject to backup

withholding because you did not report all your interest and

dividends on your tax return (for reportable interest and

dividends only), or

3. The IRS tells the requester that you furnished an

incorrect TIN, or

2. You do not certify your TIN when required (see the Part

II instructions on page 4 for details), or

You will not be subject to backup withholding on payments

you receive if you give the requester your correct TIN, make

the proper certifications, and report all your taxable interest

and dividends on your tax return.

1. You do not furnish your TIN to the requester, or

What is backup withholding? Persons making certain

payments to you must under certain conditions withhold and

pay to the IRS 30% of such payments (29% after December

31, 2003; 28% after December 31, 2005). This is called

“backup withholding.” Payments that may be subject to

backup withholding include interest, dividends, broker and

barter exchange transactions, rents, royalties, nonemployee

pay, and certain payments from fishing boat operators. Real

estate transactions are not subject to backup withholding.

Payments you receive will be subject to backup

withholding if:

If you are a nonresident alien or a foreign entity not

subject to backup withholding, give the requester the

appropriate completed Form W-8.

Example. Article 20 of the U.S.-China income tax treaty

allows an exemption from tax for scholarship income

received by a Chinese student temporarily present in the

United States. Under U.S. law, this student will become a

resident alien for tax purposes if his or her stay in the United

States exceeds 5 calendar years. However, paragraph 2 of

the first Protocol to the U.S.-China treaty (dated April 30,

1984) allows the provisions of Article 20 to continue to apply

even after the Chinese student becomes a resident alien of

the United States. A Chinese student who qualifies for this

exception (under paragraph 2 of the first protocol) and is

relying on this exception to claim an exemption from tax on

his or her scholarship or fellowship income would attach to

Form W-9 a statement that includes the information

described above to support that exemption.

Note: You are requested to check the appropriate box for

your status (individual/sole proprietor, corporation, etc. ).

Note: If you are exempt from backup withholding, you should

still complete this form to avoid possible erroneous backup

withholding.
Form W-9 (Rev. 1-2003) Page 3

Part I. Taxpayer Identification

Number (TIN)

Enter your TIN in the appropriate box. If you are a resident

alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification

number (ITIN). Enter it in the social security number box. If

you do not have an ITIN, see How to get a TIN below.

How to get a TIN. If you do not have a TIN, apply for one

immediately. To apply for an SSN, get Form SS-5,

Application for a Social Security Card, from your local Social

Security Administration office or get this form on-line at

www.ssa.gov/online/ss5.html. You may also get this form

by calling 1-800-772-1213. Use Form W-7, Application for

IRS Individual Taxpayer Identification Number, to apply for an

ITIN, or Form SS-4, Application for Employer Identification

Number, to apply for an EIN. You can get Forms W-7 and

SS-4 from the IRS by calling 1-800-TAX-FORM

(1-800-829-3676) or from the IRS Web Site at www.irs.gov.

If you are asked to complete Form W-9 but do not have a

TIN, write “Applied For” in the space for the TIN, sign and

date the form, and give it to the requester. For interest and

dividend payments, and certain payments made with respect

to readily tradable instruments, generally you will have 60

days to get a TIN and give it to the requester before you are

subject to backup withholding on payments. The 60-day rule

does not apply to other types of payments. You will be

subject to backup withholding on all such payments until you

provide your TIN to the requester.

If you are a sole proprietor and you have an EIN, you may

enter either your SSN or EIN. However, the IRS prefers that

you use your SSN.

If you are a single-owner LLC that is disregarded as an

entity separate from its owner (see Limited liability

company (LLC) on page 2), enter your SSN (or EIN, if you

have one). If the LLC is a corporation, partnership, etc., enter

the entity’s EIN.

Note: See the chart on page 4 for further clarification of

name and TIN combinations.

Note: Writing “Applied For” means that you have already

applied for a TIN or that you intend to apply for one soon.

Caution: A disregarded domestic entity that has a foreign

owner must use the appropriate Form W-8.

9. A futures commission merchant registered with the

Commodity Futures Trading Commission;

10. A real estate investment trust;

11. An entity registered at all times during the tax year

under the Investment Company Act of 1940;

12. A common trust fund operated by a bank under

section 584(a);

13. A financial institution;

14. A middleman known in the investment community as a

nominee or custodian; or

15. A trust exempt from tax under section 664 or

described in section 4947.

THEN the payment is exempt

for . . .

If the payment is for . . .

All exempt recipients except 

for 9

Interest and dividend payments

Exempt recipients 1 through 13.

Also, a person registered under

the Investment Advisers Act of

1940 who regularly acts as a

broker

Broker transactions

Barter exchange transactions Exempt recipients 1 through 5

and patronage dividends

Generally, exempt recipients

1 through 7 2

Payments over $600 required

to be reported and direct

sales over $5,000 1

1 See Form 1099-MISC, Miscellaneous Income, and its instructions.

2 However, the following payments made to a corporation (including gross

proceeds paid to an attorney under section 6045(f), even if the attorney is a

corporation) and reportable on Form 1099-MISC are not exempt from backup

withholding: medical and health care payments, attorneys’ fees; and payments

for services paid by a Federal executive agency.

The chart below shows types of payments that may be

exempt from backup withholding. The chart applies to the

exempt recipients listed above, 1 through 15.
Form W-9 (Rev. 1-2003) Page 4

What Name and Number To Give the

Requester

For this type of account: Give name and SSN of:

1. Individual The individual

The actual owner of the account

or, if combined funds, the first

individual on the account 1

2. Two or more individuals (joint

account)

The minor 2 3. Custodian account of a minor

(Uniform Gift to Minors Act)

The grantor-trustee 1 4. a. The usual revocable

savings trust (grantor is

also trustee)

1. Interest, dividend, and barter exchange accounts

opened before 1984 and broker accounts considered

active during 1983. You must give your correct TIN, but you

do not have to sign the certification. The actual owner 1 b. So-called trust account

that is not a legal or valid

2. Interest, dividend, broker, and barter exchange trust under state law

accounts opened after 1983 and broker accounts

considered inactive during 1983. You must sign the

certification or backup withholding will apply. If you are

subject to backup withholding and you are merely providing

your correct TIN to the requester, you must cross out item 2

in the certification before signing the form.

The owner 3 5. Sole proprietorship or

single-owner LLC

For this type of account: Give name and EIN of:

3. Real estate transactions. You must sign the

certification. You may cross out item 2 of the certification.

A valid trust, estate, or

pension trust

6.

Legal entity 4

4. Other payments. You must give your correct TIN, but

you do not have to sign the certification unless you have

been notified that you have previously given an incorrect TIN.

“Other payments” include payments made in the course of

the requester’s trade or business for rents, royalties, goods

(other than bills for merchandise), medical and health care

services (including payments to corporations), payments to a

nonemployee for services, payments to certain fishing boat

crew members and fishermen, and gross proceeds paid to

attorneys (including payments to corporations).

Corporate or LLC electing The corporation

corporate status on Form

8832

7.

Association, club, religious, The organization

charitable, educational, or

other tax-exempt organization

8.

5. Mortgage interest paid by you, acquisition or

abandonment of secured property, cancellation of debt,

qualified tuition program payments (under section 529),

IRA or Archer MSA contributions or distributions, and

pension distributions. You must give your correct TIN, but

you do not have to sign the certification.

Partnership or multi-member The partnership

LLC

9.

A broker or registered The broker or nominee

nominee

10.

Account with the Department The public entity

of Agriculture in the name of

a public entity (such as a

state or local government,

school district, or prison) that

receives agricultural program

payments

11.

Privacy Act Notice

1 List first and circle the name of the person whose number you furnish. If only

one person on a joint account has an SSN, that person’s number must be

furnished.

2 Circle the minor’s name and furnish the minor’s SSN.

3 You must show your individual name, but you may also enter your

business or “DBA” name. You may use either your SSN or EIN (if you have

one).

4 List first and circle the name of the legal trust, estate, or pension trust. (Do

not furnish the TIN of the personal representative or trustee unless the legal

entity itself is not designated in the account title.)

Note: If no name is circled when more than one name is

listed, the number will be considered to be that of the first

name listed.

Sole proprietorship or

single-owner LLC

The owner 3

12.

Part II. Certification

For a joint account, only the person whose TIN is shown in

Part I should sign (when required). Exempt recipients, see

Exempt from backup withholding on page 2.

You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 30% of taxable

interest, dividend, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply.

To establish to the withholding agent that you are a U.S.

person, or resident alien, sign Form W-9. You may be

requested to sign by the withholding agent even if items 1, 3,

and 5 below indicate otherwise.

Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns

with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or

abandonment of secured property, cancellation of debt, or contributions you made to an IRA or Archer MSA. The IRS uses the

numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information

to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia to carry out their

tax laws. We may also disclose this information to other countries under a tax treaty, or to Federal and state agencies to enforce

Federal nontax criminal laws and to combat terrorism.

Signature requirements. Complete the certification as

indicated in 1 through 5 below.
Form W-8BEN

(Rev. December 2000)

Department of the Treasury

Internal Revenue Service

Certificate of Foreign Status of Beneficial Owner

for United States Tax Withholding

 See separate instructions.

 Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do not use this form for: Instead, use Form:

● A foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions) W-8ECI or W-8IMY

● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization,

foreign private foundation, or government of a U.S. possession that received effectively connected income or that is

claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions) W-8ECI or W-8EXP

● A person acting as an intermediary W-8IMY

● A person claiming an exemption from U.S. withholding on income effectively connected with the conduct

of a trade or business in the United States W-8ECI

Part I

Part II

Identification of Beneficial Owner (See instructions.)

1

3

2

4

5

6 7

8

Name of individual or organization that is the beneficial owner

Type of beneficial owner:

Country of incorporation or organization

Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

U.S. taxpayer identification number, if required (see instructions) Foreign tax identifying number, if any (optional)

Reference number(s) (see instructions)

Individual Corporation Partnership Simple trust

Mailing address (if different from above)

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

Claim of Tax Treaty Benefits (if applicable)

I certify that (check all that apply):

The beneficial owner is a resident of within the meaning of the income tax treaty between the United States and that country.

If required, the U.S. taxpayer identification number is stated on line 6 (see instructions).

The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if

applicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions).

The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a

U.S. trade or business of a foreign corporation, and meets qualified resident status (see instructions).

The beneficial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will file

Form 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, $500,000.

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I

further certify under penalties of perjury that:

● I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates,

● The beneficial owner is not a U.S. person,

● The income to which this form relates is not effectively connected with the conduct of a trade or business in the United States or is effectively connected but is

not subject to tax under an income tax treaty, and

● For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

Sign Here  Signature of beneficial owner (or individual authorized to sign for beneficial owner) Date (MM-DD-YYYY)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25047Z Form W-8BEN (Rev. 12-2000)

 Section references are to the Internal Revenue Code.

a

b

c

d

e

SSN or ITIN EIN

Capacity in which acting

Disregarded entity

Certification

9

Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article of the

treaty identified on line 9a above to claim a % rate of withholding on (specify type of income): .

Explain the reasons the beneficial owner meets the terms of the treaty article:

10

Government International organization

Central bank of issue Tax-exempt organization

Part IV

Part III Notional Principal Contracts

11 I have provided or will provide a statement that identifies those notional principal contracts from which the income is not effectively

connected with the conduct of a trade or business in the United States. I agree to update this statement as required.

● A U.S. citizen or other U.S. person, including a resident alien individual W-9

Private foundation

Note: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only to

claim they are a foreign person exempt from backup withholding.

Note: See instructions for additional exceptions.

Grantor trust Estate Complex trust

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or

any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.
Form W-8ECI

(Rev. December 2000)

Department of the Treasury

Internal Revenue Service

Certificate of Foreign Person’s Claim for Exemption From

Withholding on Income Effectively Connected With the

Conduct of a Trade or Business in the United States

 Section references are to the Internal Revenue Code.  See separate instructions.

 Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Part I

Part II

Identification of Beneficial Owner (See instructions.)

1 2

3

4

5

6 7

8

Name of individual or organization that is the beneficial owner Country of incorporation or organization

Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box.

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

U.S. taxpayer identification number (required—see instructions) Foreign tax identifying number, if any (optional)

Reference number(s) (see instructions)

Type of entity (check the appropriate box): Individual Corporation

Business address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box.

City or town, state, and ZIP code

Certification

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct,

and complete. I further certify under penalties of perjury that:

● I am the beneficial owner (or I am authorized to sign for the beneficial owner) of all the income to which this form relates,

● The amounts for which this certification is provided are effectively connected with the conduct of a trade or business in the United States Sign and are includible in my gross income (or the beneficial owner’s gross income) for the taxable year, and

Here

Signature of beneficial owner (or individual authorized to sign for the beneficial owner) Date (MM-DD-YYYY)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25045D Form W-8ECI (Rev. 12-2000)

Disregarded entity

Partnership Simple trust or grantor trust

Government International organization

9 Specify each item of income that is, or is expected to be, received from the payer that is effectively connected with the conduct of a trade

or business in the United States

Note: Persons submitting this form must file an annual U.S. income tax return to report income claimed to be effectively

connected with a U.S. trade or business (see instructions).

SSN or ITIN EIN

Capacity in which acting

Complex trust

Do not use this form for:

● A beneficial owner solely claiming foreign status or treaty benefits

● A foreign partnership or a foreign trust (unless claiming an exemption from U.S. withholding on income effectively

connected with the conduct of a trade or business in the United States)

● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private

foundation, or government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b)

● A person acting as an intermediary

Instead, use Form:

W-8BEN

W-8EXP

W-8BEN or W-8IMY

W-8IMY

● The beneficial owner is not a U.S. person.

Note: See instructions for additional exceptions.

Private foundation

Central bank of issue Tax-exempt organization

Estate

Note: These entities should use Form W-8ECI if they received effectively connected income (e.g., income from commercial activities).

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the

beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.
Certificate of Foreign Government or Other Foreign

Form W-8EXP Organization for United States Tax Withholding

OMB No. 1545-1621 (Rev. December 2000) (For use by foreign governments, international organizations, foreign central banks of

issue, foreign tax-exempt organizations, foreign private foundations, and governments of

Department of the Treasury U.S. possessions.) Internal Revenue Service  Section references are to the Internal Revenue Code.

Country (do not abbreviate)

Identification of Beneficial Owner (See instructions.)

Mailing address (if different from above)

Qualification Statement

Part I

Part II

Name of organization

Permanent address (street, apt. or suite no., or rural route). Do not use a P.O. box.

Reference number(s) (see instructions)

City or town, state or province. Include postal code where appropriate.

Do not use this form for:

City or town, state or province. Include postal or ZIP code where appropriate.

U.S. taxpayer identification number, if required (see instructions)

1

4

5

6 7

8

Country (do not abbreviate)

Foreign tax identifying number, if any (optional)

Type of

entity

3 Foreign government International organization Foreign tax-exempt organization Foreign central bank of issue

(not wholly owned by the

foreign sovereign)

I certify that the entity identified in Part I is a foreign government within the meaning of section 892 and the payments

are within the scope of the exemption granted by section 892.

The entity identified in Part I is an integral part of the government of .

The entity identified in Part I is a controlled entity of the government of .

I certify that:

● The entity identified in Part I is a foreign central bank of issue,

● The entity identified in Part I does not hold obligations or bank deposits to which this form relates for use in

connection with the conduct of a commercial banking function or other commercial activity, and

● The payments are within the scope of the exemption granted by section 895.

For an international organization:

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25401F Form W-8EXP (Rev. 12-2000)

 See separate instructions.

 Give this form to the withholding agent or payer. Do not send to the IRS.

9 For a foreign government:

For a foreign central bank of issue (not wholly owned by the foreign sovereign):

10

I certify that:

● The entity identified in Part I is an international organization within the meaning of section 7701(a)(18) and

● The payments are within the scope of the exemption granted by section 892.

11

Check box 9b or box 9c, whichever applies:

2 Country of incorporation or organization

● Any foreign government or other foreign organization that is not claiming the applicability of section(s) 115(2), 501(c),

892, 895, or 1443(b)

● A beneficial owner solely claiming foreign status or treaty benefits

● A foreign partnership or a foreign trust

● A person claiming an exemption from U.S. withholding on income effectively connected with the conduct

of a trade or business in the United States

● A person acting as an intermediary

Instead, use Form:

W-8BEN or W-8ECI

W-8BEN

W-8BEN or W-8IMY

W-8ECI

W-8IMY

(Part II and required certification continued on page 2)

a

c

Government of a U.S. possession Foreign private foundation

b
For a foreign tax-exempt organization, including foreign private foundations:

Check either box 12a or box 12b:

a I certify that the entity identified in Part I has been issued a determination letter by the IRS dated

that is currently in effect and that concludes that it is an exempt organization described in section 501(c).

b I have attached to this form an opinion from U.S. counsel concluding that the entity identified in Part I is described in

section 501(c).

If the determination letter or opinion of counsel concludes that the entity identified in Part I is described in section

501(c)(3), I certify that the organization is not a private foundation described in section 509. I have attached an affidavit

of the organization setting forth sufficient facts for the IRS to determine that the organization is not a private foundation

because it meets one of the exceptions described in section 509(a)(1), (2), (3), or (4).

c

If the determination letter or opinion of counsel concludes that the entity identified in Part I is described in section

501(c)(3), I certify that the organization is a private foundation described in section 509.

For section 501(c)(3) organizations only, check either box 12c or box 12d:

d

12

If any of the income to which this certification relates constitutes income includible under section 512 in computing the

entity’s unrelated business taxable income, attach a statement identifying the amounts.

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and

belief it is true, correct, and complete. I further certify under penalties of perjury that:

Certification

● The organization for which I am signing is the beneficial owner of the income to which this form relates,

● The beneficial owner is not a U.S. person,

Sign

Here

Signature of authorized official Date (MM-DD-YYYY)

Part III

Capacity in which acting

● For a beneficial owner that is a controlled entity of a foreign sovereign (other than a central bank of issue wholly owned by

a foreign sovereign), the beneficial owner is not engaged in commercial activities within or outside the United States, and

● For a beneficial owner that is a central bank of issue wholly owned by a foreign sovereign, the beneficial owner is not

engaged in commercial activities within the United States.

Form W-8EXP (Rev. 12-2000) Page 2

Part II Qualification Statement (continued)

13 For a government of a U.S. possession:

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income

of which I am the beneficial owner or any withholding agent that can disburse or make payments of the income of which I

am the beneficial owner.

I certify that the entity identified in Part I is a government of a possession of the United States, or is a political

subdivision thereof, and is claiming the exemption granted by section 115(2).
Form W-8IMY

(Rev. December 2000)

Department of the Treasury

Internal Revenue Service

Certificate of Foreign Intermediary,

Foreign Flow-Through Entity, or Certain U.S.

Branches for United States Tax Withholding

 Section references are to the Internal Revenue Code.  See separate instructions.

 Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Part I

Part II

Identification of Entity 

1 2

4

5

6 7

8

3

Name of individual or organization that is acting as intermediary Country of incorporation or organization

Permanent residence address (street, apt. or suite no., or rural route). Do not use P.O. box.

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

U.S. taxpayer identification number (if required, see instructions)  Foreign tax identifying number, if any (optional)

Reference number(s) (see instructions)

Type of entity—check the appropriate box:

Qualified intermediary. Complete Part II.

Mailing address (if different from above)

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

Qualified Intermediary

(All qualified intermediaries check here) I certify that the entity identified in Part I:

● Has provided or will provide a withholding statement, as required.

Nonqualified intermediary. Complete Part III.

U.S. branch. Complete Part IV.

● Is a qualified intermediary and is not acting for its own account with respect to the account(s) identified

on line 8 or in a withholding statement associated with this form and

Nonqualified Intermediary

(All nonqualified intermediaries check here) I certify that the entity identified in Part I is not a qualified

intermediary and is not acting for its own account.

(If applicable) I certify that the entity identified in Part I is using this form to transmit withholding certificates

and/or other documentary evidence and has provided or will provide a withholding statement, as required.

Part III

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25402Q Form W-8IMY (Rev. 12-2000)

Withholding foreign trust. Complete Part V.

Withholding foreign partnership. Complete Part V.

9a

10a

(If applicable) I certify that the entity identified in Part I has assumed primary withholding responsibility

under Chapter 3 of the Code with respect to the account(s) identified on this line 9b or in a withholding

statement associated with this form 

Do not use this form for:

● A beneficial owner solely claiming foreign status or treaty benefits

● A hybrid entity claiming treaty benefits on its own behalf

● A person claiming an exemption from U.S. withholding on income effectively connected with the conduct

of a trade or business in the United States

● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization,

foreign private foundation, or government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b)

Instead, use Form:

W-8BEN

W-8BEN

W-8ECI

W-8EXP

SSN or ITIN EIN

b

b

QI-EIN

Nonwithholding foreign partnership. Complete Part VI.

Nonwithholding foreign simple trust. Complete Part VI.

(If applicable) I certify that the entity identified in Part I has assumed primary Form 1099 reporting and

backup withholding responsibility as authorized in its withholding agreement with the IRS with respect to

the account(s) identified on this line 9c or in a withholding statement associated with this form 

c

● A disregarded entity. Instead, the single foreign owner should use W-8BEN or W-8ECI

Nonwithholding foreign grantor trust. Complete Part VI.
Part IV Certain United States Branches

I certify that the entity identified in Part I is a U.S. branch and that the payments are not effectively

connected with the conduct of a trade or business in the United States.

Part VI

Part V Withholding Foreign Partnership or Withholding Foreign Trust

Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete.

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income for which I am providing this form or

any withholding agent that can disburse or make payments of the income for which I am providing this form.

Sign Here  Signature of authorized official Date (MM-DD-YYYY)

I certify that the entity identified in Part I:

I certify that the entity identified in Part I:

● Has provided or will provide a withholding statement, as required.

Form W-8IMY (Rev. 12-2000) Page 2

12

13

I certify that the entity identified in Part I is using this form as evidence of its agreement with the

withholding agent to be treated as a U.S. person with respect to any payments associated with this

certificate.

● Has provided or will provide a withholding statement, as required.

15

11

Note: You may use this Part if the entity identified in Part I is a U.S. branch of a foreign bank or insurance company

and is subject to certain regulatory requirements (see instructions).

Check box 12 or box 13, whichever applies:

14

Part VII Certification

I certify that the entity identified in Part I:

● Is using this form to transmit withholding certificates or other documentary evidence for the persons for

whom the branch receives a payment and

● Is a withholding foreign partnership or a withhholding foreign trust and

● Is a nonwithholding foreign partnership, a nonwithholding foreign simple trust, or a nonwithholding foreign

grantor trust and that the payments to which this certificate relates are not effectively connected, or are not

treated as effectively connected, with the conduct of a trade or business in the United States and

● Has provided or will provide the withholding statement, as required.
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