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requirements, including specific information regarding which

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

financial institutions are required to report, see sections 1471 to

foreign status gives you a TIN.

1474 and related regulations. See Regulations section

If any one of the joint payees who has not established foreign

1.1471-3(d)(2) for when an FFI may rely on documentary

status gives you a TIN, use that number for purposes of backup

evidence to treat a U.S. person as other than a specified U.S.

withholding and information reporting.

person and see 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 more information on foreign payees, see the Instructions

person.

for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and

W-8IMY.

If you receive a Form W-9 with a FATCA exemption code and

Names and TINs To Use

you know or have reason to know the person is a specified U.S.

person, you may not rely on the Form W-9 to treat the person as

for Information Reporting

exempt from FATCA reporting. However, you may still rely on an

otherwise completed Form W-9 to treat a person as a specified

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

U.S. person. An exemption from FATCA reporting (or lack

the information return filed with the IRS and on the copy

thereof) does not affect backup withholding as described earlier

furnished to the payee. If the payee has marked their address

in these instructions. The following are not specified U.S.

“NEW”, you should update your records. If you made payments

persons and are thus exempt from FATCA reporting.

to more than one payee or the account is in more than one

name, enter on the first name line of the information return only

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

the name of the payee whose TIN is shown on Form W-9. You

any individual retirement plan as defined in section 7701(a)(37);

may show the names of any other individual payees in the area

B. The United States or any of its agencies or

below the first name line on the information return. Forms W-9

instrumentalities;

showing an ITIN must have the name exactly as shown on

line 1a of the Form W-7 application. If you are a PFFI reporting a

C. A state, the District of Columbia, a U.S. commonwealth or

U.S. account on Form 8966, FATCA Report, and the account is

possession, or any of their political subdivisions, agencies, or

jointly held by U.S. persons, file a separate Form 8966 for each

instrumentalities;

holder.

D. A corporation the stock of which is regularly traded on one

For more information on the names and TINs to use for

or more established securities markets, as described in Reg.

information reporting, see section J of the General

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

TIP

Instructions for Certain Information Returns.

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

Notices From the IRS

affiliated group as a corporation described in Reg. section

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

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

F. A dealer in securities, commodities, or derivative financial

the information return you filed do not match the IRS's records.

instruments (including notional principal contracts, futures,

(See Taxpayer Identification Number (TIN) Matching.) If you

forwards, and options) that is registered as such under the laws

receive a backup withholding notice, you may have to send a “B”

of the United States or any State;

notice to the payee to solicit another TIN. Pub. 1281, Backup

Withholding for Missing and Incorrect Name/TIN(s), contains

G. A real estate investment trust;

copies of the two types of “B” notices. If you receive a penalty

H. A regulated investment company as defined in section

notice, you also may have to send a solicitation to the payee.

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

See Pub. 1586, Reasonable Cause Regulations and

the Investment Company Act of 1940;

Requirements for Missing and Incorrect Name/TINs.

Taxpayer Identification Number (TIN)

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

J. A bank as defined in section 581;

Matching

K. A broker;

TIN Matching allows a payer or authorized agent who is required

to file Forms 1099-B, DIV, INT, K, MISC, OID, and/or PATR to

L. A trust exempt from tax under section 664 or described in

match TIN and name combinations with IRS records before

section 4947; or

submitting the forms to the IRS. TIN Matching is one of the

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

e-services products that is offered and is accessible through the

457(g) plan.

IRS website. Go to IRS.gov and enter “e-services” in the search

Joint Foreign Payees

box. It is anticipated that payers who validate the TIN and name

combinations before filing information returns will receive fewer

If the first payee listed on an account gives you a

backup withholding (CP2100) notices and penalty notices.

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

Additional Information

perjury, backup withholding applies unless:

1. Every joint payee provides the statement regarding

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

foreign status, or

-4-

Instr. for Req. of Form W-9 (Rev. 11-2017)

Instructions For The Requestor Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2017 Page 4

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