<PAGE>

                                                                    Exhibit 99.1

                                  [LOGO] HARKEN
                               Energy Corporation

                            Instructions as to Use of
                               Rights Certificates

                                   ----------

               Consult the Subscription Agent, your bank or broker
                           if you have any questions.

                                   ----------

          The following instructions relate to a rights offering (the "Rights
Offering") by Harken Energy Corporation, a Delaware corporation (the "Company"),
to the holders of record (collectively, the "Recordholders") of its common
stock, par value $0.01 per share (the "Common Stock") and its Series G1
Preferred Stock and its Series G2 Preferred Stock (collectively, the "Preferred
Stock") as described in the Company's Prospectus dated               , 2003 (the
                                                       --------------
"Prospectus"). Recordholders at the close of business on               , 2003
                                                         --------------
(the "Record Date") are receiving non-transferable subscription rights (the
"Rights") to subscribe for and purchase shares of the Common Stock (the
"Underlying Shares"). An aggregate of       million Underlying Shares are being
                                      -----
offered by the Prospectus. Each Recordholder will receive one Right for each
share of Common Stock owned (or in the case of the Preferred Stock, one Right
for each share of Common Stock issuable upon conversion) as of the close of
business on the Record Date. The Rights will expire, if not exercised, at 5:00
p.m., New York City time, on              , 2003, unless extended in the sole
                             -------------
discretion of the Company (as it may be extended, the "Expiration Date"). After
the Expiration Date, unexercised Rights will be null and void. The Company will
not be obligated to honor any purported exercise of Rights received by American
Stock Transfer & Trust Company (the "Subscription Agent") after 5:00 p.m., New
York City time, on the Expiration Date, regardless of when the documents
relating to such exercise were sent, except pursuant to the Guaranteed Delivery
Procedures described below. The Company may extend the Expiration Date from time
to time by giving oral or written notice to the Subscription Agent on or before
the Expiration Date, followed by a press release no later than 9:00 a.m., New
York City time, on the next business day after the previously scheduled
Expiration Date. The Rights will be evidenced by non-transferable Rights
certificates (the "Rights Certificates").

          The number of Rights to which you are entitled is printed on the face
of your Rights Certificate. Each Right allows the holder thereof to subscribe
for         shares of Common Stock. The Subscription Price for the Rights is
    -------
$    per Right (or $    per share of Common Stock).
 ---                ---

          If any shares of Common Stock offered in the Rights Offering remain
unsubscribed after the Rights Offering, Lyford Investments Enterprises Ltd., a
creditor of the Company, has agreed to purchase all such shares at the
Subscription Price.

          You should indicate your wishes with regard to the exercise of your
Rights by completing the appropriate portions of your Rights Certificate and
returning the certificate to the Subscription Agent in the envelope provided.

          Your Rights Certificates, or Notice of Guaranteed Delivery, and
Subscription Price payment must be received by the Subscription Agent on or
before 5:00 p.m., New York City time, on the expiration date. Once a holder of
Rights has exercised a Right, such exercise may not be revoked. Rights not
exercised prior to the Expiration Date of the Rights Offering will expire.

<PAGE>

1.   Method of Subscription - Exercise of Rights.

          To exercise your Rights, complete your Rights Certificate and send the
properly completed and executed Rights Certificate evidencing such Rights with
any signatures required to be guaranteed so guaranteed, together with payment in
full of the Subscription Price for each Underlying Share subscribed for pursuant
to the Subscription Right, to the Subscription Agent on or prior to 5:00 p.m.,
New York City time on the Expiration Date. Payment of the Subscription Price
will be held in a segregated account to be maintained by the Subscription Agent.
All payments must be made in U.S. dollars for the full number of Underlying
Shares being subscribed for:

               (a) by uncertified personal check, payable to American Stock
          Transfer & Trust Company as Subscription Agent for the Company,

               (b) by certified check or bank check drawn on a U.S. bank or
          money order, payable to American Stock Transfer & Trust Company as
          Subscription Agent for the Company, or

               (c) Wire transfer directed to the account maintained by American
          Stock Transfer & Trust Company (the "Subscription Account") at:

               Chase Manhattan Bank,
               ABA #021000021,
               Credit Account No. [323-113060]
               Account Name: American Stock Transfer & Trust Company
                             Escrow Agent

Any wire transfer should clearly indicate the identity of the subscriber who is
paying the Subscription Price by the wire transfer. Payments will be deemed to
have been received by the Subscription Agent only upon:

               (a) receipt and clearance of any uncertified check;

               (b) receipt by the Subscription Agent of any certified check or
          bank draft drawn upon a U.S. bank, any money order or any funds
          transferred by wire transfers; or

               (c) receipt of collected funds in the Subscription Account
          designated above.

Please note that funds paid by uncertified personal check may take at least five
business days to clear. Accordingly, holders of Rights who wish to pay the
Subscription Price by means of an uncertified personal check are urged to make
payment sufficiently in advance of the Expiration Date to ensure that such
payment is received and clears by the Expiration Date, and are urged to consider
payment by means of a certified or bank check, money order or wire transfer of
immediately available funds.

          The Rights Certificate and payment of the Subscription Price, or, if
applicable, Notices of Guaranteed Delivery (as defined below) must be delivered
to the Subscription Agent by one of the methods described below:

                                       2

<PAGE>

                  By mail, by hand or by overnight courier to:

                     American Stock Transfer & Trust Company
                             Attention: Rights Agent
                                 59 Maiden Lane
                              New York, N.Y. 10038

                  Telephone Number for Information: (800)   -
                                                         --- ----
                Telephone Number for Confirmation: (718) 921-8200

             Delivery to an address other than those above does not
                           constitute valid delivery.

          By making arrangements with your bank or broker for the delivery of
funds on your behalf you may also request such bank or broker to exercise the
Rights Certificate on your behalf. Alternatively, you may cause a written
guarantee substantially in the form of Exhibit A to these instructions (the
"Notice of Guaranteed Delivery"), from a member firm of a registered national
securities exchange or a member of the National Association of Securities
Dealers, Inc., or from a commercial bank or trust company having an office or
correspondent in the United States or from a bank, stockbroker, savings and loan
association or credit union with membership in an approved signature guarantee
medallion program, pursuant to Rule 17Ad-15 of the Securities Exchange Act of
1934, as amended (each, an "Eligible Institution"), to be received by the
Subscription Agent on or prior to the Expiration Date together with payment in
full of the applicable Subscription Price. Such Notice of Guaranteed Delivery
must state your name, the number of Rights represented by the Rights
Certificate(s) held by you, the number of Underlying Shares being subscribed for
pursuant to the Right, and that you will guarantee the delivery to the
Subscription Agent of any properly completed and executed Rights Certificate or
Rights Certificates evidencing such Rights within three (3) business days
following the date of the Notice of Guaranteed Delivery. If this procedure is
followed, the properly completed Rights Certificate or Rights Certificates
evidencing the Rights being exercised, with any signatures required to be
guaranteed so guaranteed, must be received by the Subscription Agent within
three (3) business days following the date of the Notice of Guaranteed Delivery.
The Notice of Guaranteed Delivery may be delivered to the Subscription Agent in
the same manner as Rights Certificates at the address set forth above, or may be
transmitted to the Subscription Agent by facsimile transmission (Facsimile No.
(718) 234-5001). Additional copies of the Notice of Guaranteed Delivery may be
obtained upon request from the Subscription Agent at the address, or by calling
the telephone number set forth above.

          If the aggregate Subscription Price paid by you is insufficient to
purchase the number of Underlying Shares subscribed for, or if no number of
Underlying Shares to be purchased is specified, then you will be deemed to have
exercised the Subscription Right to purchase Underlying Shares to the full
extent of the payment tendered.

          If the aggregate Subscription Price paid by you exceeds the amount
necessary to purchase the number of Underlying Shares for which you have
indicated an intention to subscribe (such excess being the "Subscription
Excess"), then any remaining amount shall be returned to you by mail without
interest or deduction as soon as practicable after the Expiration Date and after
all pro-rations and adjustments contemplated by the terms of the Rights Offering
have been effected.

          The Company will not issue any fractional Underlying Shares (or
distribute cash in lieu thereof). If the number of Rights exercised by you would
result in you receiving a fractional Underlying Share, the aggregate number of
Underlying Shares to be issued will be rounded up to the nearest whole number.

                                       3

<PAGE>

2.   Issuance of Common Stock.

          The following deliveries and payments will be made to the address
shown on the face of your Rights Certificate unless you provide instructions to
the contrary in your Rights Certificate.

               (a) Certificates for Shares of Common Stock. As soon as
          practicable after the Expiration Date and the valid exercise of
          Rights, the Subscription Agent will mail to each exercising Rights
          holder certificates representing shares of Common Stock purchased
          pursuant to the Right. See "The Rights Offering - Certificates for
          Shares of Common Stock" in the Prospectus.

               (b) Excess Cash Payments. As soon as practicable after the
          Expiration Date and after all pro-rations and adjustments contemplated
          by the terms of the Rights Offering have been effected, the
          Subscription Agent will mail to each Rights holder any Subscription
          Excess, without interest or deduction.

3.   Sale or Transfer of Rights.

          The Rights are not transferable in any way, except to affiliates of
the recipient and except by operation of law. Evidence satisfactory to the
Company that any such permitted transfer is proper must be delivered to the
Company prior to the Expiration Date by one of the methods described below:

                  By mail, by hand or by overnight courier to:

                            Harken Energy Corporation
                            Attention: Wayne Hennecke
                     580 WestLake Park Boulevard, Suite 600
                              Houston, Texas 77079

4.   Execution.

               (a) Execution by Registered Holder. The signature on the Rights
          Certificate must correspond with the name of the registered holder
          exactly as it appears on the face of the Rights Certificate without
          any alteration or change whatsoever. Persons who sign the Rights
          Certificate in a representative or other fiduciary capacity must
          indicate their capacity when signing and, unless waived by the
          Subscription Agent in its sole and absolute discretion, must present
          to the Subscription Agent satisfactory evidence of their authority to
          so act.

               (b) Execution by Person Other than Registered Holder. If the
          Rights Certificate is executed by a person other than the holder named
          on the face of the Rights Certificate, proper evidence of authority of
          the person executing the Rights Certificate must accompany the same
          unless, for good cause, the Subscription Agent dispenses with proof of
          authority.

               (c) Signature Guarantees. Your signature must be guaranteed by an
          Eligible Institution if you specify special payment or delivery
          instructions.

                                       4

<PAGE>

5.   Method of Delivery.

          The method of delivery of Rights Certificates and payment of the
Subscription Price to the Subscription Agent will be at the election and risk of
the Rights holder, but, if sent by mail, it is recommended that such
certificates and payments be sent by registered mail, properly insured, with
return receipt requested, and that a sufficient number of days be allowed to
ensure delivery to the Subscription Agent prior to 5:00 p.m., New York City
time, on the Expiration Date.

6.   Special Provisions Relating to the Delivery of Rights Through the
     Depository Trust Company.

          In the case of Rights that are held of record through the Depository
Trust Company (the "Book-Entry Transfer Facility"), exercises of the
Subscription Right may be effected by instructing the Book-Entry Transfer
Facility to transfer Rights from the Book-Entry Transfer Facility account of
such holder to the Book-Entry Transfer Facility account of the Subscription
Agent, together with certification as to the aggregate number of Rights
exercised and the number of Underlying Shares thereby subscribed for pursuant to
the Subscription Right by each beneficial owner of Rights on whose behalf such
nominee is acting, and payment of the Subscription Price for each share of
Common Stock subscribed for pursuant to the Subscription Right.

7.   Substitute Form W-9.

          Each Rights holder who elects to exercise Rights should provide the
Subscription Agent with a correct Taxpayer Identification Number (TIN) on
Substitute Form W-9, a copy of which is included as Exhibit B hereto. Additional
copies of Substitute Form W-9 may be obtained upon request from the Subscription
Agent at the address or by calling the telephone number indicated above. Failure
to provide the information on the form may subject such holder to a $50.00
penalty for each such failure and to 30% federal income tax withholding with
respect to dividends that may be paid by the Company on shares of Common Stock
purchased upon the exercise of Rights (for those holders exercising Rights).

                                       5

<PAGE>

                                                                       Exhibit A

                                  [LOGO] HARKEN
                               Energy Corporation

                          Notice of Guaranteed Delivery
                                       For
                               Rights Certificates

          This form, or one substantially equivalent hereto, must be used to
exercise Rights pursuant to the Rights Offering described in the Prospectus
dated                   , 2003 (the "Prospectus") of Harken Energy Corporation,
      ------------------
a Delaware corporation (the "Company"), if a holder of Rights cannot deliver the
certificate(s) evidencing the Rights (the "Rights Certificate(s)"), to the
Subscription Agent listed below (the "Subscription Agent") at or prior to 5:00
p.m., New York City time, on               , 2003, unless such time is extended
                             --------------
by the Company as described in the Prospectus (as it may be extended, the
"Expiration Date"). Such form must be delivered by hand or sent by telegram,
facsimile transmission, first class mail or overnight courier to the
Subscription Agent, and must be received by the Subscription Agent on or prior
to the Expiration Date. See "The Rights Offering - Method of Subscription -
Exercise of Subscription Rights" in the Prospectus.

          Payment of the Subscription Price for each Right must be received by
the Subscription Agent in the manner specified in the Prospectus at or prior to
5:00 p.m., New York City time, on the Expiration Date even if the Rights
Certificate(s) evidencing such Rights is (are) being delivered pursuant to the
Guaranteed Delivery Procedures thereof. See "The Rights Offering - Method of
Subscription - Exercise of Rights" in the Prospectus.

                           The Subscription Agent is:

                     American Stock Transfer & Trust Company

                                   ----------

                  By mail, by hand or by overnight courier to:

                     American Stock Transfer & Trust Company
                             Attention: Rights Agent
                                 59 Maiden Lane
                              New York, N.Y. 10038

                     Facsimile Transmission: (718) 234-5001

                Telephone Number for Information: (800)    -
                                                        --- ----

                Telephone Number for Confirmation: (718) 921-8200

    Delivery of this instrument to an address other than as set forth above
    above or transmission of this instrument via facsimile other than as set
               forth above does not constitute a valid delivery.

                                      A-1

<PAGE>

Ladies and Gentlemen:

          The undersigned hereby represents that the undersigned is the holder
of Rights Certificate(s) representing Rights and that such Rights Certificate(s)
cannot be delivered to the Subscription Agent at or before 5:00 p.m., New York
City time, on the Expiration Date. Upon the terms and subject to the conditions
set forth in the Prospectus, receipt of which is hereby acknowledged, the
undersigned hereby elects to exercise           Subscription Right(s) to
                                      ---------
subscribe for                    share(s) of Common Stock with respect to the
              ------------------
Rights represented by such Rights Certificate(s).

          The undersigned understands that payment of the Subscription Price for
each Right must be received by the Subscription Agent at or before 5:00 p.m.,
New York City time, on the Expiration Date and represents that such payment, in
the aggregate amount of $             either (check appropriate box):
                         ------------

          [ ]  is being delivered to the Subscription Agent herewith; or

          [ ]  has been delivered separately to the Subscription Agent in the
               manner set forth below (check appropriate box and complete
               information relating thereto):

               [ ]  Wire transfer of funds
                    Name of transferor institution:
                                                   -----------------------------
                    Date of transfer:
                                     -------------------------------------------
                    Confirmation number (if available):
                                                       -------------------------

               [ ]  Uncertified check
                    Name of maker:
                                  ----------------------------------------------
                    Date of check:
                                  ----------------------------------------------
                    Check number:
                                 -----------------------------------------------
                    Bank on which check is drawn:
                                                 -------------------------------

               [ ]  Certified check
                    Name of maker:
                                  ----------------------------------------------
                    Date of check:
                                  ----------------------------------------------
                    Check number:
                                 -----------------------------------------------
                    Bank on which check is drawn:
                                                 -------------------------------

               [ ]  Bank draft (cashier's check)
                    Name of maker:
                                  ----------------------------------------------
                    Date of check:
                                  ----------------------------------------------
                    Check number:
                                 -----------------------------------------------
                    Bank on which check is drawn:
                                                 -------------------------------

               [ ]  Money order
                    Name of maker:
                                  ----------------------------------------------
                    Date of check:
                                  ----------------------------------------------
                    Check number:
                                 -----------------------------------------------
                    Bank on which check is drawn:
                                                 -------------------------------

Signature(s)                             Address
            --------------------------           -------------------------------

            --------------------------           -------------------------------
Name(s)
            --------------------------           -------------------------------
                                                    Area Code and Tel. No(s).
            --------------------------

Rights Certificate No(s). (if available)
                                        ----------------------------------------

                                      A-2

<PAGE>

                              Guarantee of Delivery
           (Not To Be Used For Rights Certificate Signature Guarantee)

          The undersigned, a member firm of a registered national securities
exchange or of the National Association of Securities Dealers, Inc., or a
commercial bank or trust company having an office or correspondent in the United
States, or a bank, stockbroker, savings and loan association or credit union
with membership in an approved signature guarantee medallion program, pursuant
to Rule 17Ad-15 of the Securities Exchange Act of 1934, as amended, guarantees
that the undersigned will deliver to the Subscription Agent the certificates
representing the Rights being exercised hereby, with any required signature
guarantee and any other required documents, all within three (3) business days
after the date hereof.

--------------------------------------    --------------------------------------

--------------------------------------    --------------------------------------
               (Address)                               (Name of Firm)

--------------------------------------    --------------------------------------
   (Area Code and Telephone Number)                (Authorized Signature)

          The institution which completes this form must communicate the
guarantee to the Subscription Agent and must deliver the Rights Certificate(s)
to the Subscription Agent within the time period shown in this prospectus.
Failure to do so could result in a financial loss to such institution.

                                      A-3

<PAGE>

                                                                       Exhibit B

                            Important Tax Information

          This tax information is provided in connection with the Harken Energy
Corporation (the "Company") Prospectus dated               , 2003 (the
                                             --------------
"Prospectus").

          Under the United States federal income tax laws, dividend payments
that may be made by the Company on shares of its Common Stock, par value $0.01,
issued upon the exercise of non-transferable subscription rights (the "Rights")
may be subject to backup withholding. Generally such payments will be subject to
backup withholding unless the holder (i) is exempt from backup withholding or
(ii) furnishes the payer with its correct taxpayer identification number (TIN)
and certifies that the number provided is correct and further certifies that
such holder is not subject to backup withholding as a result of a failure to
report all interest or dividend income. Each Rights holder that exercises Rights
and wants to avoid backup withholding should provide the Subscription Agent, as
the Company's agent in respect of exercised Rights (the "Requester"), with such
holder's correct taxpayer identification number (or with a certification that
such holder is awaiting a taxpayer identification number) and with a
certification that such holder is not subject to backup withholding by
completing Substitute Form W-9 below.

          Certain holders (including, among others, all corporations and certain
foreign individuals) are exempt from these backup withholding and reporting
requirements. In general, in order for a foreign individual to qualify as an
exempt recipient, that holder must submit a statement, signed under the
penalties of perjury, attesting to that individual's exempt status. Such
statements may be obtained from the Subscription Agent. Exempt holders, while
not required to file Substitute Form W-9, should file Substitute Form W-9 to
avoid possible erroneous backup withholding. See the enclosed Guidelines for
Request for Taxpayer Identification Number and Certification on Substitute Form
W-9 for additional instructions.

          If backup withholding applies, the Company or the Subscription Agent,
as the case may be, will be required to withhold up to 30% of any such dividend
payments made to a Rights holder that exercises Rights. Backup withholding is
not an additional tax. Rather, the amount of backup withholding is treated, like
any other withheld amounts, as an advance payment of the person's tax liability,
and the tax liability of persons subject to backup withholding will be reduced
by the amount of tax withheld. If withholding results in an overpayment of
taxes, a refund may be obtained.

Purpose of Substitute Form W-9

          To prevent backup withholding on dividend payments, a Rights holder
that exercises Rights is required to notify the Subscription Agent of such
holder's correct taxpayer identification number by completing Substitute Form
W-9 below and certifying on Substitute Form W-9 that the taxpayer identification
number provided is correct (or that such Rights holder is awaiting a taxpayer
identification number). In addition, the holder is required to certify on
Substitute Form W-9 that it is (i) exempt from backup withholding, or (ii) not
subject to backup withholding due to prior under reporting of interest or
dividend income, or (iii) the Internal Revenue Service (the "IRS") has notified
it that it is no longer subject to backup withholding. Further, the holder must
also certify that it is a U.S. person.

What Number to Give the Subscription Agent

          The Rights holder that exercises Rights is required to give the
Subscription Agent the taxpayer identification number of the record owner of the
shares of Common Stock issued upon the exercise of the Rights. If such record
owner is an individual, the taxpayer identification number is the taxpayer's
social security number. For most other entities, the taxpayer identification
number is the employer identification number. If the shares of Common Stock
issued upon the exercise of the Rights are in more than one name or are not in
the name of the actual owner, consult the enclosed Guidelines for Request for
Taxpayer Identification Number and Certification on Substitute Form W-9 for
additional guidelines on what number to report. If the Subscription Agent is not
provided with the correct taxpayer identification number in connection with such
payments, the holder may be subject to a penalty imposed by the IRS.

                                      B-1

<PAGE>
<TABLE>
<S>                    <C>
-----------------------------------------------------------------------------------------------
Requestor's Name:
Give form to the Requestor. DO NOT send to the IRS.
-----------------------------------------------------------------------------------------------
Name
-----------------------------------------------------------------------------------------------
Business name, if different from above
-----------------------------------------------------------------------------------------------
Check appropriate box: Individual/Sole Proprietor [ ] Corporation [ ] Partnership [ ] Other [ ]
-----------------------------------------------------------------------------------------------
Address (number, street, and apt. or suite no.)
-----------------------------------------------------------------------------------------------
City, State and ZIP code
-----------------------------------------------------------------------------------------------
                   Part I - Taxpayer             Social Security Number
                                                                       ------------------------
                   Identification Number (TIN)   Employer Identification Number
                   Enter your TIN in the                                       ----------------
                   appropriate box. For most
                   individuals, this is your
                   social security number
                   (SSN). For most other
                   entities, it is your
SUBSTITUTE         employer identification
Form W-9           number (EIN).
Department of      ----------------------------------------------------------------------------
the Treasury       Part II - If you do not have a TIN check the "TIN Applied for" box below.
Internal Revenue   See "How to Get a TIN" in the enclosed guidelines. If you are exempt from
Service            backup withholding, check the "Exempt" box below. See "Exemption from Backup
                   Withholding" in the enclosed guidelines.
                   TIN Applied for [ ]                 Exempt [ ]
                   ----------------------------------------------------------------------------
                   Part III - Certification
                   Under penalties of perjury, I certify that:
                   (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
                   (2) 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.
                   (3) I am a U.S. person (including a U.S. resident alien).

                   Certification Instructions - You must cross out item (2) above if you have
                   been notified by the IRS that you are subject to backup withholding because
                   you have failed to report all interest and dividends on your tax return.
                   However, if after being notified by the IRS that you were subject to backup
                   withholding you received another notification from the IRS that you are no
                   longer subject to backup withholding, do not cross out item (2). The
                   Internal Revenue Service does not require your consent to any provision of
                   this document other than the certifications required to avoid backup
                   withholding.

                   Signature                                 Date
                            --------------------------------      -----------------------------

     NOTE: Failure to complete this form may result in backup withholding of up to 31% on any
     payments made to you. Please review enclosed guidelines for request for taxpayer
     identification number and certification on Substitute Form W-9 for additional details.
</TABLE>

                                      B-2

<PAGE>

Certificate of Awaiting Taxpayer Identification Number

I certify under penalties of perjury that a taxpayer identification number has
not been issued to me, and either (a) I have mailed or delivered an application
to receive a taxpayer identification number to the appropriate Internal Revenue
Service Center or Social Security Administration Office or (b) I intend to mail
or deliver an application in the near future. I understand that if I do not
provide a taxpayer identification number to the requester a portion (not to
exceed 30%) of all reportable payments made to me will be retained and may be
remitted to the Internal Revenue Service as backup withholding until I provide a
taxpayer identification number to the requester.


Signature                                  Date
          -----------------------------         --------------------------------

--------------------------------------------------------------------------------
                               Name (Please Print)

               GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
                 NUMBER AND CERTIFICATION ON SUBSTITUTE FORM W-9

What Name and Number to Give the Requester

          Name. 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. If the account is in joint
names, list first and then circle the name of the person or entity whose number
you enter in Part I of the form.

          Sole Proprietor - You must enter your individual name as shown on your
Social Security card. You may enter your business, trade or "doing business as"
name on the business name line.

          Other Entities - Enter the business name as shown on required federal
income tax documents. This name should match the name shown on the charter or
other legal document creating the entity. You may enter any business, trade or
"doing business as" name on the business name line.

          Taxpayer Identification Number (TIN). You must enter your taxpayer
identification number in the appropriate box. If you are a resident alien and
you do not have and are not eligible to get a Social Security number, your
taxpayer identification number is your IRS individual taxpayer identification
number (ITIN). Enter it in the Social Security number box. If you do not have an
individual taxpayer identification number, see "How to Get a TIN" below. If you
are a sole proprietor and you have an employer identification number, you may
enter either your Social Security number or employer identification number.
However, using your employer identification number may result in unnecessary
notices to the Requester.

          Social Security numbers (SSNs) have nine digits separated by two
hyphens: i.e. 000-00-0000. Employer identification numbers (EINs) have nine
digits separated by only one hyphen: i.e. 00-0000000.

                                      B-3

<PAGE>

<TABLE>
<CAPTION>
 For this type of account:     Give Name and SSN of:       For this type of account:    Give Name and SSN of:
----------------------------   ---------------------       --------------------------   ---------------------
<S>                            <C>                         <C>                          <C>
1. Individual                  The individual              6. A valid trust, estate     The legal entity (4)
                                                           or pension trust
2. Two or more                 The actual owner of the     7. Corporation               The corporation
individuals (joint account)    account or, if combined
                               funds, the first
                               individual on the account
                               (1)
3. Custodian account of a      The minor (2)               8. Association, club,        The organization
minor (Uniform Gift to                                     religious, charitable,
Minors Act)                                                educational or other tax-
                                                           exempt organization
4. a. The usual revocable      The grantor-trustee (1)     9. Partnership               The partnership
savings trust (grantor is
also trustee)
b. The so-called trust         The actual owner (1)        10. A broker or registered   The broker or nominee
account that is not a legal                                nominee
or valid trust under state
law
5. Sole proprietorship         The owner (3)               11. Account with the         The public entity
                                                           Department of Agriculture
                                                           in the name of a public
                                                           entity (such as a state or
                                                           local government, school
                                                           district, or prison that
                                                           receives agricultural
                                                           payments)
</TABLE>

----------
(1)  List first and circle the name of the person whose number you furnish. If
     only one person on a joint account has a Social Security number, that
     person's number must be furnished.
(2)  Circle the minor's name and furnish the minor's Social Security number.
(3)  You must show your individual name, but you may also enter your business or
     "doing business as" name. You may use either your Social Security number or
     employer identification number (if you have one).
(4)  List first and circle the name of the legal trust, estate or pension trust.
     (Do not furnish the taxpayer identification number 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.

          How to Get a TIN. If you do not have a taxpayer identification number,
apply for one immediately. To apply for a Social Security number, get Form SS-5,
Application for a Social Security Number Card, from your local Social Security
Administration office. Get Form W-7 to apply for an individual taxpayer
identification number or Form SS-4, Application for Employer Identification
Number, to apply for an employer identification number. You can get Forms W-7
and SS-4 from the IRS.

          If you do not have a taxpayer identification number, check the "TIN
Applied For" box in Part II of the form and sign the Certificate of Awaiting
Taxpayer Identification Number, 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, you will generally have 60 days to get
a taxpayer identification number and give it to the Requester. Other payments
are subject to backup withholding.

          Note: Checking the "TIN Applied For" box means that you have already
applied for a taxpayer identification number or that you intend to apply for one
soon.

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Exemption From Backup Withholding

          Payees Exempt From Backup Withholding. Individuals (including sole
proprietors) are NOT exempt from backup withholding. Corporations are exempt
from backup withholding for certain payments, such as interest and dividends.

          For interest and dividends, the following payees are exempt from
backup withholding:

     .    A corporation;

     .    A financial institution;

     .    An organization exempt from tax under section 501(a) of the Internal
          Revenue Code of 1986, as amended (the "Code"), an individual
          retirement account (IRA), or a custodial account under section
          403(b)(7) of the Code if the account satisfies the requirements of
          section 401(f)(2) of the Code;

     .    The United States or any of its agencies or instrumentalities;

     .    A state, the District of Columbia, a possession of the United States,
          or any of their political subdivisions or instrumentalities;

     .    A foreign government or any of its political subdivisions, agencies or
          instrumentalities;

     .    An international organization or any of its agencies or
          instrumentalities;

     .    A real estate investment trust;

     .    A common trust fund operated by a bank under section 584(a) of the
          Code;

     .    An entity registered at all times during the tax year under the
          Investment Company Act of 1940;

     .    A foreign central bank of issue;

     .    A middleman known in the investment community as a nominee or who is
          listed in the most recent publication of the American Society of
          Corporate Secretaries, Inc., Nominee List; and

     .    A trust exempt from tax under section 664 of the Code or described in
          section 4947 of the Code.

          Payments Exempt From Backup Withholding. Dividends and patronage
dividends that generally are exempt from backup withholding include:

     .    Payments to nonresident aliens subject to withholding under section
          1441 of the Code;

     .    Payments to partnerships not engaged in a trade or business in the
          United States and that have at least one nonresident alien partner;

     .    Payments of patronage dividends not paid in money;

     .    Payments made by certain foreign organizations; and

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<PAGE>

     .    Payments made by an ESOP pursuant to section 404(k) of the Code.

          Interest payments that are generally exempt from backup withholding
include:

Payments of interest on obligations issued by individuals. Note, however, that
such a payment may be subject to backup withholding if this interest is $600 or
more and is paid in the course of the payer's trade or business, and you have
not provided your correct taxpayer identification number or you have provided an
incorrect taxpayer identification number to the payer;

     .    Payments of tax-exempt interest (including exempt-interest dividends
          under section 852 of the Code);

     .    Payments described in section 6049(b)(5) of the Code to nonresident
          aliens.

     .    Payments on tax-free covenant bonds under section 1451 of the Code;
          and

     .    Payments made by certain foreign organizations.

          Payments that are not subject to information reporting are also not
subject to backup withholding. For details, see sections 6041, 6041A, 6042,
6044, 6045, 6049, 6050A and 6050N of the Code, and their regulations.

          If you are exempt from backup withholding, you should still complete
and file Substitute Form W-9 to avoid possible erroneous backup withholding.
Enter your correct taxpayer identification number in Part I, check the "Exempt"
box in Part II, and sign and date the form and return it to the Requester.

          If you are a nonresident alien or a foreign entity not subject to
backup withholding, you must give the Requester a properly completed Form
W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax
Withholding, W-8ECI, Certificate of Foreign Person's Claim of Exemption from
Withholding on Income Effectively Connected with Conduct of a Trade or Business
in the United States, W-8EXP, Certificate of Foreign Government or Other Foreign
Organization for United States Tax Withholding or W-8IMY, Certificate of Foreign
Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United
States Tax Withholding. These forms can be obtained from the Requester.

Privacy Act Notice

          Section 6109 of the Code requires you to give your correct taxpayer
identification number to persons who must file information returns with the IRS
to report interest, dividends and certain other income paid to you. 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. You must provide your taxpayer
identification number whether or not you are required to file a tax return.
Payers must generally withhold up to 30% of taxable interest, dividends and
certain other payments to a payee who does not furnish a taxpayer identification
number to a payer. Certain penalties may also apply.

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             For additional information, contact your tax consultant
                        or the Internal Revenue Service.

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