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A substitute Form W-9 that contains a separate

dividend payments if the payee does not certify, under

signature line just for the certifications satisfies the

penalties of perjury, that the payee is not subject to

requirement that the certifications be clearly set forth.

backup withholding.

If a single signature line is used for the required

Payees Exempt From Backup

certifications and other provisions, the certifications must

Withholding

be highlighted, boxed, printed in bold-face type, or

presented in some other manner that causes the

Even if the payee does not provide a TIN in the manner

language to stand out from all other information contained

required, you are not required to backup withhold on any

on the substitute form. Additionally, the following

payments you make if the payee is:

statement must be presented to stand out in the same

manner as as described above and must appear

1. An organization exempt from tax under

immediately above the single signature line:

section 501(a), any IRA, or a custodial account under

section 403(b)(7) if the account satisfies the requirements

“The Internal Revenue Service does not require your

of section 401(f)(2).

consent to any provision of this document other than the

certifications required to avoid backup withholding.”

2. The United States or any of its agencies or

instrumentalities.

If you use a substitute form, you are encouraged (but

not required) to provide Form W-9 instructions to the

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

payee. The payee only needs to be instructed orally or in

the United States, or any of their political subdivisions or

writing to strike out the language of the certification (Part

instrumentalities.

III, item 2 (Form W-9)) that relates to payee

4. A foreign government or any of its political

underreporting, if the payee is subject to backup

subdivisions, agencies, or instrumentalities.

withholding due to notified payee underreporting.

5. An international organization or any of its agencies

or instrumentalities.

TIN Applied For

Other payees that may be exempt from backup

For interest and dividend payments and certain payments

withholding include:

with respect to readily tradable instruments, the payee

6. A corporation.

may return a properly completed, signed Form W-9 to you

7. A foreign central bank of issue.

with “Applied For” written in Part I. This is an “awaiting-

8. A dealer in securities or commodities required to

TIN” certificate. The payee has 60 calendar days, from

the date you receive this certificate, to provide a TIN. If

a possession of the United States.

you do not receive the payee's TIN at that time, you must

begin backup withholding on payments.

9. A futures commission merchant registered with the

Commodity Futures Trading Commission.

Reserve rule. You must backup withhold on any

10. A real estate investment trust.

reportable payments made during the 60-day period if a

payee withdraws more than $500 at one time, unless the

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

payee reserves 31 percent of all reportable payments

under the Investment Company Act of 1940.

made to the account during the period.

12. A common trust fund operated by a bank under

Alternative rule. You may also elect to backup withhold

section 584(a).

during this 60-day period, after a 7-day grace period,

13. A financial institution.

under one of the two alternative rules discussed below.

14. A middleman known in the investment community

Option 1. Backup withhold on any reportable payments

as a nominee or custodian.

if the payee makes a withdrawal from the account after the

15. A trust exempt from tax under section 664 or

close of 7 business days after you receive the

described in section 4947.

awaiting-TIN certificate. Treat as reportable payments all

The following types of payments are exempt from

cash withdrawals in an amount up to the reportable

backup withholding as indicated for items 1 through 15

payments made from the day after you receive the

above.

awaiting-TIN certificate to the day of withdrawal.

Interest and dividend payments. All listed payees are

Option 2. Backup withhold on any reportable payments

exempt except the payee in item 9.

made to the payee's account, regardless of whether the

payee makes any withdrawals, beginning no later than 7

Broker transactions. All payees listed in items 1

business days after you receive the awaiting-TIN

through 13 are exempt. A person registered under the

certificate.

Investment Advisors Act of 1940 who regularly acts as a

broker is also exempt.

The 60-day exemption from backup withholding

Barter exchange transactions and patronage

does not apply to any payment other than interest,

dividends. Only payees listed in items 1 through 5 are

dividends, and certain payments relating to readily

CAUTION

exempt.

tradable instruments. Any other reportable payment, such

as nonemployee compensation, is subject to backup

Payments reportable under sections 6041 and 6041A.

withholding immediately, even if the payee has applied for

Only payees listed in items 1 through 7 are generally

and is awaiting a TIN.

exempt.

Even if the payee gives you an awaiting-TIN certificate,

However, the following payments made to a corporation

you must backup withhold on reportable interest and

(including gross proceeds paid to an attorney under

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Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification Page 2

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