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treated as an FFI under an applicable intergovernmental

2. Any one of the joint payees who has not established

agreement (IGA)). Thus, for example, a U.S. financial

foreign status gives you a TIN.

institution maintaining an account in the United States does

If any one of the joint payees who has not established

not need to collect an exemption code for FATCA reporting.

foreign status gives you a TIN, use that number for purposes

For details on the FATCA reporting requirements, including

of backup withholding and information reporting.

specific information regarding which financial institutions are

required to report, see sections 1471 to 1474 and related

For more information on foreign payees, see the

regulations. See Regulations section 1.1471-3(d)(2) for when

Instructions for the Requester of Forms W-8BEN, W-8ECI,

an FFI may rely on documentary evidence to treat a U.S.

W-8EXP, and W-8IMY.

person as other than a specified U.S. person and see

Names and TINs To Use

Regulations section 1.1471-3(f)(3) for when an FFI may

presume a U.S. person as other than a specified U.S.

for Information Reporting

person.

Show the full name and address as provided on Form W-9 on

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

the information return filed with the IRS and on the copy

or any individual retirement plan as defined in section

furnished to the payee. If you made payments to more than

7701(a)(37);

one payee or the account is in more than one name, enter on

2. The United States or any of its agencies or

the first name line of the information return only the name of

instrumentalities;

the payee whose TIN is shown on Form W-9. You may show

the names of any other individual payees in the area below

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

the first name line on the information return.

United States, or any of their political subdivisions, agencies,

or instrumentalities;

For more information on the names and TINs to use

4. A corporation the stock of which is regularly traded on

for information reporting, see section J of the

TIP

one or more established securities markets, as described in

General Instructions for Certain Information Returns.

Reg, section 1.1472-1(c)(1)(i);

Notices From the IRS

5. A corporation that is a member of the same expanded

affiliated group as a corporation described in Reg. section

The IRS will send you a notice if the payee's name and TIN

1.1472-1(c)(1)(i);

on the information return you filed do not match the IRS's

6. A dealer in securities, commodities, or derivative

records. (See Taxpayer Identification Number (TIN)

financial instruments (including notional principal contracts,

Matching.) You may have to send a “B” notice to the payee to

futures, forwards, and options) that is registered as such

solicit another TIN. Pub. 1281, Backup Withholding for

under the laws of the United States or any State;

Missing and Incorrect Name/TIN(s), contains copies of the

two types of “B” notices.

7. A real estate investment trust;

Taxpayer Identification Number (TIN)

8. A regulated investment company as defined in section

851 or an entity registered at all times during the tax year

Matching

under the Investment Company Act of 1940;

TIN Matching allows a payer or authorized agent who is

9. A common trust fund as defined in section 584(a);

required to file Forms 1099-B, DIV, INT, K, MISC, OID,

10. A bank as defined in section 581;

and/or PATR to match TIN and name combinations with IRS

11. A broker; or

records before submitting the forms to the IRS. TIN Matching

12. A trust exempt from tax under section 664 or

is one of the e-services products that is offered and is

described in section 4947.

accessible through the IRS website. Go to IRS.gov and enter

e-services in the search box. It is anticipated that payers who

13. A tax-exempt trust under a section 403(b) plan or

validate the TIN and name combinations before filing

section 457(g) plan.

information returns will receive fewer backup withholding

Joint Foreign Payees

(CP2100) notices and penalty notices.

Additional Information

If the first payee listed on an account gives you a

Form W-8 or a similar statement signed under penalties of

For more information on backup withholding, see Pub. 1281.

perjury, backup withholding applies unless:

1. Every joint payee provides the statement regarding

foreign status, or

-4-

Instr. for Req. of Form W-9 (Rev. 5-2013)

Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2013 Page 4

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