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withholding immediately, even if the payee has applied for

However, the following payments made to a corporation

and is awaiting a TIN.

and reportable on Form 1099-MISC, Miscellaneous Income,

are not exempt from backup withholding.

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

Medical and health care payments.

must backup withhold on reportable interest and dividend

Attorneys' fees (also gross proceeds paid to an attorney,

payments if the payee does not certify, under penalties of

reportable under section 6045(f)).

perjury, that the payee is not subject to backup withholding.

Payments for services paid by a federal executive agency.

(See Rev. Rul. 2003-66, which is on page 1115 of Intenal

If you do not collect backup withholding from affected payees

Revenue Bulletin 2003-26 at

as required, you may become liable for any uncollected

irb03-26.pdf.)

amount.

Payees Exempt From Backup

Payments made in settlement of payment card or third

party network transactions. Only payees listed in items 1

Withholding

through 4 are exempt.

The following payees are exempt from backup withholding

Payments Exempt From Backup

with respect to the payments below, and should enter the

Withholding

corresponding exempt payee code on Form W-9. If a payee

is not exempt, you are required to backup withhold on

Payments that are not subject to information reporting also

reportable payments if the payee does not provide a TIN in

are not subject to backup withholding. For details, see

the manner required or sign the certification, if required.

sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A,

1. An organization exempt from tax under

6050N, and 6050W and their regulations. The following

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

payments are generally exempt from backup withholding.

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

401(f)(2);

Dividends and patronage dividends

2. The United States or any of its agencies or

Payments to nonresident aliens subject to withholding

instrumentalities;

under section 1441.

Payments to partnerships not engaged in a trade or

3. A state, the District of Columbia, a U.S.

business in the United States and that have at least one

commonwealth or possession, or any of their political

nonresident alien partner.

subdivisions, agencies, or instrumentalities;

Payments of patronage dividends not paid in money.

4. A foreign government or any of its political

Payments made by certain foreign organizations.

subdivisions, agencies, or instrumentalities; or

Section 404(k) distributions made by an ESOP.

5. A corporation;

6. A dealer in securities or commodities required to

Interest payments

Payments of interest on obligations issued by individuals.

U.S. commonwealth or possession;

However, if you pay $600 or more of interest in the course of

your trade or business to a payee, you must report the

7. A futures commission merchant registered with the

payment. Backup withholding applies to the reportable

Commodity Futures Trading Commission;

payment if the payee has not provided a TIN or has provided

8. A real estate investment trust;

an incorrect TIN.

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

Payments described in section 6049(b)(5) to nonresident

under the Investment Company Act of 1940;

aliens.

10. A common trust fund operated by a bank under

Payments on tax-free covenant bonds under

section 584(a);

section 1451.

Payments made by certain foreign organizations.

11. A financial institution;

Mortgage or student loan interest paid to you.

12. A middleman known in the investment community as a

nominee or custodian; or

Other types of payment

13. A trust exempt from tax under section 664 or

Wages.

described in section 4947.

Distributions from a pension, annuity, profit-sharing or

The following types of payments are exempt from backup

stock bonus plan, any IRA, an owner-employee plan, or other

withholding as indicated for payees listed in 1 through 13,

deferred compensation plan.

above.

Distributions from a medical or health savings account and

long-term care benefits.

Interest and dividend payments. All listed payees are

Certain surrenders of life insurance contracts.

exempt except the payee in item 7.

Distribution from qualified tuition programs or

Coverdell ESAs.

Broker transactions. All payees listed in items 1 through 4

Gambling winnings if regular gambling winnings

and 6 through 11 are exempt. Also, C corporations are

withholding is required under section 3402(q). However, if

exempt. A person registered under the Investment Advisers

regular gambling winnings withholding is not required under

Act of 1940 who regularly acts as a broker is also exempt.

section 3402(q), backup withholding applies if the payee fails

Barter exchange transactions and patronage dividends.

to furnish a TIN.

Only payees listed in items 1 through 4 are exempt.

Real estate transactions reportable under

section 6045(e).

Payments reportable under sections 6041 and 6041A.

Payees listed in items 1 through 5 are generally exempt.

Cancelled debts reportable under section 6050P.

-3-

Instr. for Req. of Form W-9 (Rev. 12-2014)

Instructions For The Requester Of Form W-9 - Request For Taxpayer Identification Number And Certification - 2014 Page 3

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