<br />(Rev. October 2018)
<br />Department of the Treasury
<br />Internal Revenue Service
<br />for Taxpayer
<br />Identification Number and Certification
<br />► Go to www.irs.gov/FormW9 for instructions and the latest information.
<br />Give Form to the
<br />requester. Do not
<br />send to the IRS.
<br />Print or type.
<br />See Specific Instructions on page 3.
<br />1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.
<br />2 Business name/disregarded entity name, if different from above
<br />3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the
<br />following seven boxes.
<br />4 Exemptions
<br />certain entities,
<br />Exempt payee
<br />code (if any)
<br />(Applies to accounts
<br />(codes apply only to
<br />not individuals; see
<br />on page 3):
<br />code (if any)
<br />• Individual/sole proprietor or • C Corporation • S Corporation • Partnership . Trust/estate
<br />single -member
<br />company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership)
<br />appropriate box in the line above for the tax classification of the single -member owner.
<br />is classified as a single -member LLC that is disregarded from the owner unless the owner
<br />is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single
<br />from the owner should check the appropriate box for the tax classification of its owner.
<br />• Limited liability
<br />Note: Check the
<br />LLC if the LLC
<br />another LLC that
<br />is disregarded
<br />from FATCA reporting
<br />Do not check
<br />of the LLC is
<br />-member LLC that
<br />maintained outside the U.S.)
<br />• Other (see instructions)
<br />5 Address (number, street, and apt. or suite no.) See instructions.
<br />Requester's name and address (optional)
<br />6 City, state, and ZIP code
<br />7 List account number(s) here (optional)
<br />I Taxpayer Identification Number (TIN)
<br />Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid
<br />backup withholding. For individuals, this is generally your social security number (SSN). However, for a
<br />resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other
<br />entities, it is your employer identification number (EIN). If you do not have a number, see How to get a
<br />TIN, later.
<br />Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and
<br />Number To Give the Requester for guidelines on whose number to enter.
<br />Part II
<br />Social security number
<br />Employer identification number
<br />Under penalties of perjury, I certify that:
<br />1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and
<br />2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue
<br />Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am
<br />no longer subject to backup withholding; and
<br />3. I am a U.S. citizen or other U.S. person (defined below); and
<br />4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
<br />Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
<br />you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid,
<br />acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments
<br />other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.
<br />Signature of
<br />U.S. person ►
<br />Date 110 -
<br />General Instructions
<br />Section references are to the Internal Revenue Code unless otherwise
<br />Future developments. For the latest information about developments
<br />related to Form W-9 and its instructions, such as legislation enacted
<br />after they were published, go to www.irs.gov/FormW9.
<br />Purpose of Form
<br />An individual or entity (Form W-9 requester) who is required to file an
<br />information return with the IRS must obtain your correct taxpayer
<br />identification number (TIN) which may be your social security number
<br />(SSN), individual taxpayer identification number (ITIN), adoption
<br />taxpayer identification number (ATIN), or employer identification number
<br />(EIN), to report on an information return the amount paid to you, or other
<br />amount reportable on an information return. Examples of information
<br />returns include, but are not limited to, the following.
<br />• Form 1099 -INT (interest earned or paid)
<br />• Form 1099 -DIV (dividends, including those from stocks or mutual
<br />• Form 1099-MISC (various types of income, prizes, awards, or gross
<br />• Form 1099-B (stock or mutual fund sales and certain other
<br />transactions by brokers)
<br />• Form 1099-S (proceeds from real estate transactions)
<br />• Form 1099-K (merchant card and third party network transactions)
<br />• Form 1098 (home mortgage interest), 1098-E (student loan interest),
<br />1098-T (tuition)
<br />• Form 1099-C (canceled debt)
<br />• Form 1099-A (acquisition or abandonment of secured property)
<br />Use Form W-9 only if you are a U.S. person (including a resident
<br />alien), to provide your correct TIN.
<br />If you do not return Form W-9 to the requester with a TIN, you might
<br />be subject to backup withholding. See What is backup withholding,
<br />Cat. No. 10231X
<br />Form W-9 (Rev. 10-2018)