rom W-9 (Got December 2013) (ibe Reverse Request for Taxpayer Identification Number and Certification Give Form to the requester. Do not send to the IRS, Bis ra Taga SY eT Sav Tom aa (Check appropiate box or idan cavalo Di incicasote pogeetr —L) CComeraten C1 scoreraton Cy Lites tay company. Ener to txclaseton (0 eatin, Print or type other so instnction) DD Pamestip CI] travesate +S comperaion Popatnorhple [exam payee ‘etiess umber. res, anda 6 ORS TOY sata aria and RF Tora iy SRS STEP as ‘See Specific instructions on poge 2 Tak ae008 car Tae aT El aero Enter your TN in the aporoprate box. The TIN provided must maich the name gen on he to avoid backup withholding. For iniiduals, tis your socal security number (SEN). Homever tora ‘ealdont aon, sole proprietor, or disregarded anity, coe the Parl instucbors‘o» paged. For ober entiieation number (EN). you do not nave a number, 280 How fo get a ‘nites, ti your employer Twven page 3 ‘Note. If the account is n more than one name, seethe chart on page 4 for guidelines on whose umber to enter “flame” tne [ Seaiatsecury somber ] Certification Unser penalties of pxury, | crty tha 4. The number shown on this frm is my correct taxpayer identification number or lam walling fr a number to be issued to me), and 2, Lam not subjoct to backup withholding because: (2) am exemgt from backup withnolaing,o¢@)1 have not been notified by the intemal Revenue Service (RS) tht | am subject to bickup withiold ng as a asul ofa fature to rapor a inkevest or duadond, er Me MES hs routes rece am no longer subject to backup wthholcing, and 2, lam aUS. ctizon or other US. person (dolined below Certiication instructions. You must c-oss out tem 2 above it you have been note by the IS that you are currently subject to backup withnotcing because you have fale to report al inorest and eludes on Interest paid, aequistion or abandonment of secured propery, our tax elu, For realestate wansactions, tem 2 daes net apply, For mertgaue ‘carcoation of det ‘contributions to an ndivual tetremantarrangemont (RA, and ‘generally, payments other than interest and ciidends. you are not requied o sign the cerfication, bul you must eowile your ovect TIN. Ses ine Instructions on page Sign’ ‘Signatre of Here | US's US person General Instructions Seation references are fo the intemal Revere Cate unless otherwise rote Purpose of Form A person who ls required to fe an otermation retum wth the IRS must ‘blain your correct taxpayer identicaln number TIN) t0 report. for ‘example income paid to you, rea estate wansacions morgage interest Yyou paid, acquisition or abandonment of escured propery, cancelation ‘of debt, or eontbutions you made to an IMA Use Form W-9 only if you are a U.S. parson dnetding a resident alien) to provice your camect TIN tothe person request tthe roqusstor and, when apple to 1. Cary that the TIN you ae ung ¢ cement or you re waiting for @ umber to'be aus). 2. Carty that you ae not subject to backup witnholaing or 3, Claim exemption trom backup withholaing i you area US. exempt payee oplcabie, you aro ico cerying tha a a US. peraon, Your ‘locable share of sy partnarship incor om @ U.S. trade o bisiness Is not subject to tne withholding tax on foreign partners" share of ecively connected leone, bata Note, a requester gives you a form other than Form W-9 to equest Yyour TIN, you must use the equester’s form it ie substantial simior {athis Form W.0, Definition of aU. person. For foeral ax purposes, you ae considered aU.S. parson i you are: ‘An nivel who is aUS. citizen or US. resdent aban, + Aparinership, corporation, company, oF association ereated or ‘rganized in the United States or under the laws o the United States, + Anestatofothar than a foreign estate. or + Adomestic trust (as detined in Regulations action 301.7701-7. ‘Special rules for partnerships. Partnerships that conduc a trade or business inthe Uitea States are generally reared to pay a wihoing taxon any foreign partnrs’ share of Income from such business Further, certan cases where a Form Wl has not bean rece ved, a parinership is required to presume that a partner isa foreign pars, ‘and pay the withhaiing tax: Therefore you aoa U.S. parson thats & [panne na pavtnership conducting a wade or Business in the United ‘States, provide Form W-8 to te partnership (0 establish your U.S. Stalus and avo wthrelding on your share‘ot partnership income. wean FomW-9 fox 2077)