Substitute Form W-9 - Payer'S Request For Taxpayer Identification Number (Tin) - Kinross Gold Corporation Page 2

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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
Obtaining a Number
Payments of interest not generally subject to backup withholding include the following:
If you do not have a taxpayer identification number ("TIN") or you don't know your number,
• Payments of tax-exempt interest (including exempt-interest dividends under Section 852)
obtain Form SS-5, Application for a Social Security Number Card or Form SS-4, Application
of the Internal Revenue Code.
for Employer Identification Number, at the local office of the Social Security Administration or
• Payments described in Section 6049(b)(5) of the Internal Revenue Code to non-resident
the Internal Revenue Service and apply for a number.
aliens.
• Payments made by certain foreign organizations.
Payees Exempt from Backup Withholding
• Payments made to a nominee.
Payees that may be exempted from backup withholding on all dividend and interest payments
and on broker transactions include the following:
Exempt payees described above should file the substitute Form W-9 to avoid possible
• A corporation.
erroneous backup withholding. Complete the substitute Form W-9 as follows:
• A financial institution.
ENTER YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ACROSS THE
• An organization exempt from tax under Section 501(a) of the Internal Revenue Code,
FACE OF THE FORM, AND RETURN THE FORM TO THE PAYER.
or an individual retirement plan, or a custodial account under Section 403(b)(7) of the
Internal Revenue Code.
Certain payments, other than payments of interest, dividends, and patronage dividends, that
• The United States or any agency or instrumentality thereof.
are subject to information reporting are also not subject to backup withholding. For details,
• A state, the District of Columbia, a possession of the United States, or any
see Sections 6041, 6041A(a), 6042, 6044, 6045, 6049, 6050A and 6050N of the Internal
subdivision or instrumentality thereof.
Revenue Code and the regulations thereunder.
• An international organization or any agency or instrumentality thereof.
• A foreign government, a political subdivision of a foreign government, or any agency
Privacy Act Notice
or instrumentality thereof.
Section 6109 of the Internal Revenue Code requires you to provide your correct taxpayer
• A registered dealer in securities or commodities registered in the United States or a
identification number to payers, who must report the payments to the IRS. The IRS uses
possession of the United States.
the number for identification purposes and may also provide this information to various
• A real estate investment trust.
government agencies for tax enforcement or litigation purposes. Payers must be given the
• A common trust fund operated by a bank under Section 584(a) of the Internal
numbers whether or not recipients are required to file tax returns. Payers must generally
Revenue Code.
withhold 30% of taxable interest, dividend, and certain other payments to a payee who does
• An entity registered at all times during the tax year under the Investment Company
not furnish a taxpayer identification number to a payer. Certain penalties may also apply.
Act of 1940.
Penalties
• A foreign central bank of issue.
(1) Penalty for Failure to Furnish Taxpayer Identification Number -- If you fail to furnish
• An exempt charitable remainder trust, or a non-exempt trust described in Section 4947
of the Internal Revenue Code.
your correct taxpayer identification number to a payer, you are subject to a penalty of $50
for each such failure unless your failure is due to reasonable cause and not to willful neglect.
Payments of dividends and patronage dividends not generally subject to backup withholding
(2) Civil Penalty for False Information with Respect to Withholding -- If you make a false
include the following:
statement with no reasonable basis which results in no imposition of backup withholding,
• Payments to nonresident aliens subject to withholding under Section 1441 of the
you are subject to a penalty of $500.
Internal Revenue Code.
(3) Criminal Penalty for Falsifying Information -- Willfully falsifying certifications or
• Payments to partnerships not engaged in a trade or business in the United States and
affirmations may subject you to criminal penalties including fines and/or imprisonment.
which have at least one nonresident partner.
(4) Misuse of Taxpayer Identification Numbers -- If the payer discloses or uses taxpayer
• Payments of patronage dividends where the amounts received are not paid in money.
identification numbers in violation of Federal law, the payer may be subject to civil and
• Payments made by certain foreign organizations.
criminal penalties.
• Payments made to a nominee.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE
INTERNAL REVENUE SERVICE
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number for the Payee (You) to Give the Payer -- Social Security numbers have nine digits separated by two hyphens: i.e. 000-00-0000,
employer identification numbers have nine digits separated by only one hyphen: i.e. 00-0000000, the table below will help determine the number to give the payer.
For this type of account:
Give the SOCIAL SECURITY number of --
1. An individual's account
The individual
2. Two or more individuals (joint account)
The actual owner of the account or, if combined funds, the first individual on the account (1)
3. Custodian account of a minor (Uniform Gift to Minors Act)
The minor (2)
4. a) The usual revocable savings trust (grantor is also trustee)
The grantor-trustee (1)
b) So-called trust account that is not a legal or valid trust under State law
The actual owner (1)
5. Sole proprietorship or single-owner LLC
The owner (3)
For this type of account:
Give the EMPLOYER IDENTIFICATION number of --
6. A valid trust, estate, or pension trust
The legal entity (4)
7. Corporate or LLC electing corporate status on Form 8832
The corporation
8. Partnership or multi-member LLC
The partnership
9. Association, club, or other tax-exempt organization account
The organization
10. A broker or registered nominee
The broker or nominee
11. Account with the Department of Agriculture in the name of a public
The public entity
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.
(2) Circle the minor's name and furnish the minor's social security number.
(3) Show the name of the owner. The name of the business or the "doing business as" name may also be entered. Either the social security number or
the employer identification number may be used.
(4) List first and circle the name of the legal trust, estate, or pension trust. (Do not furnish the taxpayer identification number of the personal representative
or trustee unless the legal entity itself is not designated in the account title.)
Note: If no name is circled when there is more than one name, the number will be considered to be that of the first name listed.
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