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Fish purchases for cash reportable under

K. A broker;

section 6050R.

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

Payees and Account Holders Exempt

in section 4947; or

From FATCA Reporting

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

section 457(g) plan.

Reporting under chapter 4 (FATCA) with respect to U.S.

persons generally applies only to foreign financial institutions

Joint Foreign Payees

(FFI) (including a branch of a U.S. financial institution that is

If the first payee listed on an account gives you a

treated as an FFI under an applicable intergovernmental

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

agreement (IGA)). Thus, for example, a U.S. financial

perjury, backup withholding applies unless:

institution maintaining an account in the United States does

not need to collect an exemption code for FATCA reporting. If

1. Every joint payee provides the statement regarding

you are providing a Form W-9, you may pre-populate the

foreign status, or

FATCA exemption code with "Not Applicable," "N/A," or a

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

similar indication that an exemption from FATCA reporting

foreign status gives you a TIN.

does not apply. Any payee that provides such a form,

however, cannot be treated as exempt from FATCA

If any one of the joint payees who has not established

reporting. For details on the FATCA reporting requirements,

foreign status gives you a TIN, use that number for purposes

including specific information regarding which financial

of backup withholding and information reporting.

institutions are required to report, see sections 1471 to 1474

For more information on foreign payees, see the

and related regulations. See Regulations section 1.1471-3(d)

Instructions for the Requester of Forms W-8BEN, W-8ECI,

(2) for when an FFI may rely on documentary evidence to

W-8EXP, and W-8IMY.

treat a U.S. person as other than a specified U.S. person and

see Regulations section 1.1471-3(f)(3) for when an FFI may

Names and TINs To Use

presume a U.S. person as other than a specified U.S.

for Information Reporting

person.

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

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

the information return filed with the IRS and on the copy

and you know or have reason to know the person is a

furnished to the payee. If you made payments to more than

specified U.S. person, you may not rely on the Form W-9 to

one payee or the account is in more than one name, enter on

treat the person as exempt from FATCA reporting. However,

the first name line of the information return only the name of

you may still rely on an otherwise completed Form W-9 to

the payee whose TIN is shown on Form W-9. You may show

treat a person as a specified U.S. person. An exemption from

the names of any other individual payees in the area below

FATCA reporting (or lack thereof) does not affect backup

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

withholding as described earlier in these instructions. The

showing an ITIN must have the name exactly as shown on

following are not specified U.S. persons and are thus exempt

line 1a of the Form W-7 application.

from FATCA reporting:

For more information on the names and TINs to use

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

for information reporting, see section J of the

or any individual retirement plan as defined in section

TIP

General Instructions for Certain Information Returns.

7701(a)(37);

B. The United States or any of its agencies or

Notices From the IRS

instrumentalities;

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

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

on the information return you filed do not match the IRS's

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

records. (See Taxpayer Identification Number (TIN)

or instrumentalities;

Matching.) You may have to send a “B” notice to the payee to

solicit another TIN. Pub. 1281, Backup Withholding for

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

Missing and Incorrect Name/TIN(s), contains copies of the

one or more established securities markets, as described in

two types of “B” notices.

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

Taxpayer Identification Number (TIN)

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

Matching

affiliated group as a corporation described in Reg. section

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

TIN Matching allows a payer or authorized agent who is

F. A dealer in securities, commodities, or derivative

required to file Forms 1099-B, DIV, INT, K, MISC, OID,

financial instruments (including notional principal contracts,

and/or PATR to match TIN and name combinations with IRS

futures, forwards, and options) that is registered as such

records before submitting the forms to the IRS. TIN Matching

under the laws of the United States or any State;

is one of the e-services products that is offered and is

accessible through the IRS website. Go to IRS.gov and enter

G. A real estate investment trust;

e-services in the search box. It is anticipated that payers who

H. A regulated investment company as defined in section

validate the TIN and name combinations before filing

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

information returns will receive fewer backup withholding

under the Investment Company Act of 1940;

(CP2100) notices and penalty notices.

Additional Information

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

J. A bank as defined in section 581;

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

-4-

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 4

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