Form W-9 - Request For Taxpayer Identification Number And Certification - 2013 Page 2

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Form W-9 (Rev. 8-2013)
Page
Updating Your Information
In the cases below, the following person must give Form W-9 to the partnership
for purposes of establishing its U.S. status and avoiding withholding on its
You must provide updated information to any person to whom you claimed to be
allocable share of net income from the partnership conducting a trade or business
an exempt payee if you are no longer an exempt payee and anticipate receiving
in the United States:
reportable payments in the future from this person. For example, you may need to
• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the
provide updated information if you are a C corporation that elects to be an S
disregarded entity and not the entity,
corporation, or if you no longer are tax exempt. In addition, you must furnish a new
• In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally,
Form W-9 if the name or TIN changes for the account, for example, if the grantor
the U.S. grantor or other U.S. owner of the grantor trust and not the trust, and
of a grantor trust dies.
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a
Penalties
grantor trust) and not the beneficiaries of the trust.
Foreign person. If you are a foreign person or the U.S. branch of a foreign bank
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are
that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use
subject to a penalty of $50 for each such failure unless your failure is due to
the appropriate Form W-8 or Form 8233 (see Publication 515, Withholding of Tax
reasonable cause and not to willful neglect.
on Nonresident Aliens and Foreign Entities).
Civil penalty for false information with respect to withholding. If you make a
Nonresident alien who becomes a resident alien. Generally, only a nonresident
false statement with no reasonable basis that results in no backup withholding,
alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on
you are subject to a $500 penalty.
certain types of income. However, most tax treaties contain a provision known as
Criminal penalty for falsifying information. Willfully falsifying certifications or
a “saving clause.” Exceptions specified in the saving clause may permit an
affirmations may subject you to criminal penalties including fines and/or
exemption from tax to continue for certain types of income even after the payee
imprisonment.
has otherwise become a U.S. resident alien for tax purposes.
Misuse of TINs. If the requester discloses or uses TINs in violation of federal law,
If you are a U.S. resident alien who is relying on an exception contained in the
the requester may be subject to civil and criminal penalties.
saving clause of a tax treaty to claim an exemption from U.S. tax on certain types
of income, you must attach a statement to Form W-9 that specifies the following
Specific Instructions
five items:
1. The treaty country. Generally, this must be the same treaty under which you
Name
claimed exemption from tax as a nonresident alien.
2. The treaty article addressing the income.
If you are an individual, you must generally enter the name shown on your income
tax return. However, if you have changed your last name, for instance, due to
3. The article number (or location) in the tax treaty that contains the saving
marriage without informing the Social Security Administration of the name change,
clause and its exceptions.
enter your first name, the last name shown on your social security card, and your
4. The type and amount of income that qualifies for the exemption from tax.
new last name.
5. Sufficient facts to justify the exemption from tax under the terms of the treaty
If the account is in joint names, list first, and then circle, the name of the person
article.
or entity whose number you entered in Part I of the form.
Example. Article 20 of the U.S.-China income tax treaty allows an exemption
Sole proprietor. Enter your individual name as shown on your income tax return
from tax for scholarship income received by a Chinese student temporarily present
on the “Name” line. You may enter your business, trade, or “doing business as
in the United States. Under U.S. law, this student will become a resident alien for
(DBA)” name on the “Business name/disregarded entity name” line.
tax purposes if his or her stay in the United States exceeds 5 calendar years.
Partnership, C Corporation, or S Corporation. Enter the entity's name on the
However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30,
“Name” line and any business, trade, or “doing business as (DBA) name” on the
1984) allows the provisions of Article 20 to continue to apply even after the
“Business name/disregarded entity name” line.
Chinese student becomes a resident alien of the United States. A Chinese student
who qualifies for this exception (under paragraph 2 of the first protocol) and is
Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as
relying on this exception to claim an exemption from tax on his or her scholarship
an entity separate from its owner is treated as a “disregarded entity.” See
or fellowship income would attach to Form W-9 a statement that includes the
Regulation section 301.7701-2(c)(2)(iii). Enter the owner's name on the “Name”
information described above to support that exemption.
line. The name of the entity entered on the “Name” line should never be a
disregarded entity. The name on the “Name” line must be the name shown on the
If you are a nonresident alien or a foreign entity, give the requester the
income tax return on which the income should be reported. For example, if a
appropriate completed Form W-8 or Form 8233.
foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes
What is backup withholding? Persons making certain payments to you must
has a single owner that is a U.S. person, the U.S. owner's name is required to be
under certain conditions withhold and pay to the IRS a percentage of such
provided on the “Name” line. If the direct owner of the entity is also a disregarded
payments. This is called “backup withholding.” Payments that may be subject to
entity, enter the first owner that is not disregarded for federal tax purposes. Enter
backup withholding include interest, tax-exempt interest, dividends, broker and
the disregarded entity's name on the “Business name/disregarded entity name”
barter exchange transactions, rents, royalties, nonemployee pay, payments made
line. If the owner of the disregarded entity is a foreign person, the owner must
in settlement of payment card and third party network transactions, and certain
complete an appropriate Form W-8 instead of a Form W-9. This is the case even if
payments from fishing boat operators. Real estate transactions are not subject to
the foreign person has a U.S. TIN.
backup withholding.
Note. Check the appropriate box for the U.S. federal tax classification of the
You will not be subject to backup withholding on payments you receive if you
person whose name is entered on the “Name” line (Individual/sole proprietor,
give the requester your correct TIN, make the proper certifications, and report all
Partnership, C Corporation, S Corporation, Trust/estate).
your taxable interest and dividends on your tax return.
Limited Liability Company (LLC). If the person identified on the “Name” line is an
Payments you receive will be subject to backup
LLC, check the “Limited liability company” box only and enter the appropriate
withholding if:
code for the U.S. federal tax classification in the space provided. If you are an LLC
that is treated as a partnership for U.S. federal tax purposes, enter “P” for
1. You do not furnish your TIN to the requester,
partnership. If you are an LLC that has filed a Form 8832 or a Form 2553 to be
taxed as a corporation, enter “C” for C corporation or “S” for S corporation, as
2. You do not certify your TIN when required (see the Part II instructions on page
appropriate. If you are an LLC that is disregarded as an entity separate from its
3 for details),
owner under Regulation section 301.7701-3 (except for employment and excise
3. The IRS tells the requester that you furnished an incorrect TIN,
tax), do not check the LLC box unless the owner of the LLC (required to be
4. The IRS tells you that you are subject to backup withholding because you did
identified on the “Name” line) is another LLC that is not disregarded for U.S.
not report all your interest and dividends on your tax return (for reportable interest
federal tax purposes. If the LLC is disregarded as an entity separate from its
and dividends only), or
owner, enter the appropriate tax classification of the owner identified on the
“Name” line.
5. You do not certify to the requester that you are not subject to backup
withholding under 4 above (for reportable interest and dividend accounts opened
Other entities. Enter your business name as shown on required U.S. federal tax
after 1983 only).
documents on the “Name” line. This name should match the name shown on the
charter or other legal document creating the entity. You may enter any business,
Certain payees and payments are exempt from backup withholding. See Exempt
trade, or DBA name on the “Business name/disregarded entity name” line.
payee code on page 3 and the separate Instructions for the Requester of Form
W-9 for more information.
Exemptions
Also see Special rules for partnerships on page 1.
If you are exempt from backup withholding and/or FATCA reporting, enter in the
What is FATCA reporting? The Foreign Account Tax Compliance Act (FATCA)
Exemptions box, any code(s) that may apply to you. See Exempt payee code and
requires a participating foreign financial institution to report all United States
Exemption from FATCA reporting code on page 3.
account holders that are specified United States persons. Certain payees are
exempt from FATCA reporting. See Exemption from FATCA reporting code on
page 3 and the Instructions for the Requester of Form W-9 for more information.

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