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Form W-9 (Rev. 3-2024)Page 4
<br />2—The United States or any of its agencies or instrumentalities.
<br />3—A state, the District of Columbia, a U.S. commonwealth or territory,
<br />or any of their political subdivisions or instrumentalities.
<br />4—A foreign government or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5—A corporation.
<br />6—A dealer in securities or commodities required to register in the
<br />United States, the District of Columbia, or a U.S. commonwealth or
<br />territory.
<br />7—A futures commission merchant registered with the Commodity
<br />Futures Trading Commission.
<br />8—A real estate investment trust.
<br />9—An entity registered at all times during the tax year under the
<br />Investment Company Act of 1940.
<br />10—A common trust fund operated by a bank under section 584(a).
<br />11—A financial institution as defined under section 581.
<br />12—A middleman known in the investment community as a nominee or
<br />custodian.
<br />13—A trust exempt from tax under section 664 or described in section
<br />4947.
<br />The following chart shows types of payments that may be exempt
<br />from backup withholding. The chart applies to the exempt payees listed
<br />above, 1 through 13.
<br />IF the payment is for . . .THEN the payment is exempt
<br />for . . .
<br />• Interest and dividend payments All exempt payees except
<br />for 7.
<br />• Broker transactions Exempt payees 1 through 4 and 6
<br />through 11 and all C corporations.
<br />S corporations must not enter an
<br />exempt payee code because they
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />prior to 2012.
<br />• Barter exchange transactions
<br />and patronage dividends
<br />Exempt payees 1 through 4.
<br />• Payments over $600 required to
<br />be reported and direct sales over
<br />$5,0001
<br />Generally, exempt payees
<br />1 through 5.2
<br />• Payments made in settlement of
<br />payment card or third-party
<br />network transactions
<br />Exempt payees 1 through 4.
<br />1 See Form 1099-MISC, Miscellaneous Information, and its instructions.
<br />2 However, the following payments made to a corporation and
<br />reportable on Form 1099-MISC are not exempt from backup
<br />withholding: medical and health care payments, attorneys’ fees, gross
<br />proceeds paid to an attorney reportable under section 6045(f), and
<br />payments for services paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The following codes identify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form for accounts maintained outside
<br />of the United States by certain foreign financial institutions. Therefore, if
<br />you are only submitting this form for an account you hold in the United
<br />States, you may leave this field blank. Consult with the person
<br />requesting this form if you are uncertain if the financial institution is
<br />subject to these requirements. A requester may indicate that a code is
<br />not required by providing you with a Form W-9 with “Not Applicable” (or
<br />any similar indication) entered on the line for a FATCA exemption code.
<br />A—An organization exempt from tax under section 501(a) or any
<br />individual retirement plan as defined in section 7701(a)(37).
<br />B—The United States or any of its agencies or instrumentalities.
<br />C—A state, the District of Columbia, a U.S. commonwealth or
<br />territory, or any of their political subdivisions or instrumentalities.
<br />D—A corporation the stock of which is regularly traded on one or
<br />more established securities markets, as described in Regulations
<br />section 1.1472-1(c)(1)(i).
<br />E—A corporation that is a member of the same expanded affiliated
<br />group as a corporation described in Regulations section 1.1472-1(c)(1)(i).
<br />F—A dealer in securities, commodities, or derivative financial
<br />instruments (including notional principal contracts, futures, forwards,
<br />and options) that is registered as such under the laws of the United
<br />States or any state.
<br />G—A real estate investment trust.
<br />H—A regulated investment company as defined in section 851 or an
<br />entity registered at all times during the tax year under the Investment
<br />Company Act of 1940.
<br />I—A common trust fund as defined in section 584(a).
<br />J—A bank as defined in section 581.
<br />K—A broker.
<br />L—A trust exempt from tax under section 664 or described in section
<br />4947(a)(1).
<br />M—A tax-exempt trust under a section 403(b) plan or section 457(g)
<br />plan.
<br />Note: You may wish to consult with the financial institution requesting
<br />this form to determine whether the FATCA code and/or exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address (number, street, and apartment or suite number).
<br />This is where the requester of this Form W-9 will mail your information
<br />returns. If this address differs from the one the requester already has on
<br />file, enter “NEW” at the top. If a new address is provided, there is still a
<br />chance the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your city, state, and ZIP code.
<br />Part I. Taxpayer Identification Number (TIN)
<br />Enter your TIN in the appropriate box. If you are a resident alien and
<br />you do not have, and are not eligible to get, an SSN, your TIN is your
<br />IRS ITIN. Enter it in the entry space for the Social security number. If you
<br />do not have an ITIN, see How to get a TIN below.
<br />If you are a sole proprietor and you have an EIN, you may enter either
<br />your SSN or EIN.
<br />If you are a single-member LLC that is disregarded as an entity
<br />separate from its owner, enter the owner’s SSN (or EIN, if the owner has
<br />one). If the LLC is classified as a corporation or partnership, enter the
<br />entity’s EIN.
<br />Note: See What Name and Number To Give the Requester, later, for
<br />further clarification of name and TIN combinations.
<br />How to get a TIN. If you do not have a TIN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, from your local SSA office or get this form online at
<br />www.SSA.gov. You may also get this form by calling 800-772-1213. Use
<br />Form W-7, Application for IRS Individual Taxpayer Identification
<br />Number, to apply for an ITIN, or Form SS-4, Application for Employer
<br />Identification Number, to apply for an EIN. You can apply for an EIN
<br />online by accessing the IRS website at www.irs.gov/EIN. Go to
<br />www.irs.gov/Forms to view, download, or print Form W-7 and/or Form
<br />SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and
<br />have Form W-7 and/or Form SS-4 mailed to you within 15 business
<br />days.
<br />If you are asked to complete Form W-9 but do not have a TIN, apply
<br />for a TIN and enter “Applied For” in the space for the TIN, sign and date
<br />the form, and give it to the requester. For interest and dividend
<br />payments, and certain payments made with respect to readily tradable
<br />instruments, you will generally have 60 days to get a TIN and give it to
<br />the requester before you are subject to backup withholding on
<br />payments. The 60-day rule does not apply to other types of payments.
<br />You will be subject to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Entering “Applied For” means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Establishing U.S.
<br />status for purposes of chapter 3 and chapter 4 withholding, earlier, for
<br />when you may instead be subject to withholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner must use
<br />the appropriate Form W-8.
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