Reso 2010-1567 - Laserfiche WebLink

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Form W-9 (Rev. 12-96) Page 2 Specific Instructions Name.-If you are an individual, you must generally enter the name shown on your social security card. However, if you have changed your last name, for instance, due to marriage. without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card. and your new last name. If the account is in joint names. list first and then circle the name of the person or entity whose number you enter in Part I of the form. Sole Proprietor.-You must enter your individual name as shown on your social security card. You may enter your business. trade. or "doing business as" name on the business name line. Other Entities.-Enter the business name as shown on required Federal tax documents. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade. or "doing business as" name on the business name line. Part I-Taxpayer Identification Number (TIN) You must enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN. see How To Get a TIN below. If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However. using your EIN may result in unnecessary notices to the requester. Note: See the chart on this page for further clarification of name and TIN combinations. How To Get a TIN.-If you do not have a TIN. apply for one immediately. To apply for an SSN. get Form 55-5 from your local Social Security Administration office. Get Form W-7 to apply for an ITIN or Form 55-4 to apply for an EIN. You can get Forms W-7 and SS-4 from the IRS by calling 1-800-TAX-FORM (1.800-829-3676). If you do not have a TIN, write "Applied For" in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, you will generally have 60 days to get a TIN and give it to the requester. Other payments are subject to backup withholding. Note; Writing "Applied For" means that you have already applied for a TIN OR that you intend to apply for one soon. Part II-For Payees Exempt From Backup Withholding Individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments. such as interest and dividends. For more information on exempt payees, see the separate Instructions for the Requester of Form W-9. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding. Enter your correct TIN in Part I. write "Exempt" in Part II, and sign and date the form. If you are a nonresident alien or a foreign entity not subject to backup withholding, give the requester a completed Form W-8, Certificate of Foreign Status. Part III-Certification For a joint account, only the person whose TIN is shown in Part I should sign (when required). 1. Interest. Dividend, and Barter Exchange Accounts Opened Before 1984 and Broker Accounts Considered Active During 1983. You must give your correct TIN. but you do not have to sign the certification. 2. Interest, Dividend, Broker. and Barter Exchange Accounts Opened After 1983 and Broker Accounts Considered Inactive During 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester. you must cross out item 2 in the certification before signing the form. 3. Real Estate Transactions. You must sign the certification. You may cross out item 2 of the certification. 4. Other Payments. You must give your correct TIN. but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. "Other payments" include payments made in the course of the requester's trade or business for rents, royalties. goods (other than bills for merchandise). medical and health care services (including payments to corporations). payments to a nonemployee for services (including attorney and accounting fees), and payments to certain fishing boat crew members. 5. Mortgage Interest Paid by You, Acquisition or Abandonment of Secured Property, Cancellation of Debt, or IRA Contributions. You must give your correct TIN, but you do not have to sign the certification. Privacy Act Notice Section 6109 of the Internal Revenue Code requires you to give your correct TIN to persons who must file information returns with the IRS to report interest, dividends. @ and certain other income paid to you. mortgage interest you paid. the acquisition or abandonment of secured property. cancellation of debt. or contributions you made to an IRA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation and to cities. states. and the District of Columbia to carry out their tax laws. You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 31% of taxable interest. dividend, and certain other payments to a payee who does not give a TIN to a pilyer. Certain penalties may also apply. What Name and Number To Give the Requester For this type of account: Give name and SSN of: 1. Individual 2. Two or more individuals (joint account) 3. Custodian account or a minor (Unilorm Gift to Minors Act) 4. a. The usual revocable savings trust (grantor is also trustee) b. So-caned trust account that is not a legal or valid trust under state law 5. Sole proprietorship The individual The actual owner 01 the account or. if combined lunds. the r.st individual on the account I The minor l The grantor.trustee 1 The actual owner 1 The owner · For this type of account: 6. Sole proprietorship 7. A valid trust. estate, or pension trust B. Corporate 9. Association, club. religious. charitable. educational. or other tax-exempt organization 10. Partnership 11. A broker or registered nominee 12. Account with the Department 01 Agriculture in the name of a public entity (such as a state or local government. school district. or prison) that receives agricultural pr09ram payments Give name and EIN of: The owner J Legal entity , The corporation The organization The partnership The brOker or nominee The public ent~y , List first and circle the name of the person whose number you lurnish. If only one person on a joint account has an SSN. that person's number must be furnished. I Circle the minor's name and furnish the minor's SSN. I You must show your individual name. but you may also enter your business or "doing business as. name. You may use e~her your SSN or EIN [II you have one). I List rrst and ci,cle the n3me 01 the legaltrusL estate. or pension trust. (00 not furnish the TIN 01 the personal representative or trustee unless the legal entity ~sell is not designated in the account title.) Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.