Form W-9 - Request For Taxpayer Identification Number And Certification - 2007 Page 4

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Form W-9 (Rev. 10-2007)
Page
3. Real estate transactions. You must sign the certification.
Secure Your Tax Records from Identity Theft
You may cross out item 2 of the certification.
Identity theft occurs when someone uses your personal
4. Other payments. You must give your correct TIN, but you
information such as your name, social security number (SSN), or
do not have to sign the certification unless you have been
other identifying information, without your permission, to commit
notified that you have previously given an incorrect TIN. “Other
fraud or other crimes. An identity thief may use your SSN to get
payments” include payments made in the course of the
a job or may file a tax return using your SSN to receive a refund.
requester’s trade or business for rents, royalties, goods (other
To reduce your risk:
than bills for merchandise), medical and health care services
(including payments to corporations), payments to a
Protect your SSN,
nonemployee for services, payments to certain fishing boat crew
Ensure your employer is protecting your SSN, and
members and fishermen, and gross proceeds paid to attorneys
Be careful when choosing a tax preparer.
(including payments to corporations).
Call the IRS at 1-800-829-1040 if you think your identity has
5. Mortgage interest paid by you, acquisition or
been used inappropriately for tax purposes.
abandonment of secured property, cancellation of debt,
Victims of identity theft who are experiencing economic harm
qualified tuition program payments (under section 529), IRA,
or a system problem, or are seeking help in resolving tax
Coverdell ESA, Archer MSA or HSA contributions or
problems that have not been resolved through normal channels,
distributions, and pension distributions. You must give your
may be eligible for Taxpayer Advocate Service (TAS) assistance.
correct TIN, but you do not have to sign the certification.
You can reach TAS by calling the TAS toll-free case intake line
at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
What Name and Number To Give the Requester
Protect yourself from suspicious emails or phishing
For this type of account:
Give name and SSN of:
schemes. Phishing is the creation and use of email and
websites designed to mimic legitimate business emails and
1. Individual
The individual
websites. The most common act is sending an email to a user
2. Two or more individuals (joint
The actual owner of the account or,
falsely claiming to be an established legitimate enterprise in an
account)
if combined funds, the first
attempt to scam the user into surrendering private information
1
individual on the account
that will be used for identity theft.
2
3. Custodian account of a minor
The minor
(Uniform Gift to Minors Act)
The IRS does not initiate contacts with taxpayers via emails.
1
Also, the IRS does not request personal detailed information
4. a. The usual revocable savings
The grantor-trustee
trust (grantor is also trustee)
through email or ask taxpayers for the PIN numbers, passwords,
1
b. So-called trust account that is
The actual owner
or similar secret access information for their credit card, bank, or
not a legal or valid trust under
other financial accounts.
state law
If you receive an unsolicited email claiming to be from the IRS,
3
5. Sole proprietorship or disregarded
The owner
forward this message to phishing@irs.gov. You may also report
entity owned by an individual
misuse of the IRS name, logo, or other IRS personal property to
For this type of account:
Give name and EIN of:
the Treasury Inspector General for Tax Administration at
6.
Disregarded entity not owned by an
The owner
1-800-366-4484. You can forward suspicious emails to the
individual
Federal Trade Commission at: spam@uce.gov or contact them at
4
7.
A valid trust, estate, or pension trust
Legal entity
or 1-877-IDTHEFT(438-4338).
8.
Corporate or LLC electing
The corporation
Visit the IRS website at to learn more about
corporate status on Form 8832
identity theft and how to reduce your risk.
9.
Association, club, religious,
The organization
charitable, educational, or other
tax-exempt organization
10.
Partnership or multi-member LLC
The partnership
11.
A broker or registered nominee
The broker or nominee
12.
Account with the Department of
The public entity
Agriculture in the name of a public
entity (such as a state or local
government, school district, or
prison) that receives agricultural
program payments
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 and you may also enter your business or “DBA”
name on the second name line. You may use either your SSN or EIN (if you have one),
but the IRS encourages you to use your SSN.
4
List first and circle the name of the 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.) Also see Special rules for partnerships on page 1.
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.
Privacy Act Notice
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 or HSA. 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, the District of Columbia, and U.S.
possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% 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.

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