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Enter your TIN in the appropriate box. The TIN provided must match the name given on Une 1 to avoid
<br />backup withholding. For Individuals, this is your social security number (SSN). However, for a resident
<br />alien, sob proprietor, or disregarded entty, see the Part I instructions on page 3. For other entities, It is
<br />your employer identification number (EIN). if you do not have a number, see How to get a TIN on page 3.
<br />Note. If the account Is in more than one name, see the chart on page 4 for guidelines on whose
<br />number to enter.
<br />Social sac++rttY /
<br />0
<br />or
<br />EmDloYer kWndfk:ation number
<br />Under penalties of perjury, I certify that:
<br />taxpayer identification number (or I am waiting for a number to be issued to me), and
<br />1. The number shown on this form Is my correct
<br />2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or @) i have not been notified by the Internal
<br />Revenue Service (IRS) that I am subjectto� p withholding, withholding and result of a failure to report all Interest or dividends, or (c) the IRS has
<br />notified me that I am no longer subject to
<br />3. 1 am a U.S. person (Including a U.S. resident alien).
<br />CertfAoatlort kwbuotions. You must cross out item 2 above H you have been notified by the IRS that you are currently subject to backup For real estate
<br />withholding because you have failed to report all interest and dividends on your tax of debt buttons otion individual retirement PIY.
<br />For mortgage Interest paid, acquisition or abandonment of secured property,
<br />arrangement (IRA), and generally, pa eras other th interest and dividends, you are not required to sign the Certification, but you must
<br />provide your correct TIN (See th s tons on 4.)
<br />Sign I Sipnenr. Of
<br />Here u.s. pereoe ►
<br />Purpose of Form
<br />A person who is required to file 'nf return with the
<br />IRS, must obtain y ification number
<br />(TIM to report, fop� you, real estate
<br />t��ons, morpaid uisition or
<br />abandonment of proWty, cancellation of debt, or
<br />contributions you made to an IRA.
<br />U.S. person, Use Form W -9 only If you are a U.S. person
<br />(including a resident alien), to provide your correct TIN to the
<br />person requesting it (the requester) and, when applicable, to:
<br />1. Certify that the TIN you are giving is correct (or you are
<br />wafting for a number to be issued),
<br />2 Certify that you are not subject to backup withholding, or
<br />3. Claim exemption from backup withholding it you are a
<br />U.S. exempt payee.
<br />In 3 above, if applicable, you are also certifying that as a
<br />U.S. person, your allocable share of any partnership income
<br />from a U.S. trade or business is not subject to the
<br />withholding tax on foreign partners' share of effectively
<br />connected income.
<br />Note. If a requester gives you a form other than Form W -9 to
<br />request your TIN, you must use the requester's form if it is
<br />substantially similar to this Form W -9.
<br />e An individual who is a citizen or resident of the United
<br />States,
<br />e A partnership, corporation, company, or association
<br />created or organized in the United States or under the laws
<br />of the United States, or
<br />e Any estate (other than a foreign estate) or trust. See
<br />Regulations sections 301.7701 -6(a) and 7(a) for additional
<br />information.
<br />gpecild nAes for parbvw9 ips. Partnerships that conduct a
<br />trade or business in the United States are generally required
<br />to pay a withholding tax on any foreign partners' share of
<br />income from such business. Further, in certain cases where a
<br />Form W -9 has not been received, a partnership is a required to
<br />presume that a partner is a foreign perso n
<br />withholding tax. Therefore, if you are a U.S. person that is a
<br />partner in a partnership conducting a trade or business in the
<br />United States, provide Form W-9 to the partnership to
<br />establish your U.S. status and avoid withholding on your
<br />share of partnership income.
<br />The person who gives Form W -9 to the partnership for
<br />purposes of establishing its U.S. status and avoiding
<br />withholding on its allocable share of net income from the
<br />partnership conducting a trade or business in the United
<br />States is in the following cases:
<br />For federal tax purposes, you are considered a person if You * The U.S. owner of a disregarded entity and not the entity,
<br />are: Cat. No. 10231X Forth - (Rev. 11 -2006)
<br />9
<br />Request for Taxpayer
<br />Give form to the
<br />requester. Do not
<br />Form
<br />Number and Certification
<br />send to the IRS,
<br />(Rev.
<br />amber �)
<br />Identification
<br />13gWft wrt of the Treasury
<br />Rrm" Servlos
<br />InterrW
<br />N
<br />Name (es shown on y
<br />Income tax ) ' / / /V�
<br />`
<br />/V
<br />( /Jl/
<br />diuelness nam H dHfaront from atxrro
<br />e,
<br />individual/ ❑ Corporate ❑ Partnership ❑ Other ► ------------------
<br />Exempt from backup
<br />wtthhotdkV
<br />Check appropriate box: Sob proprietor
<br />na
<br />Requester s Warne and address (optbq
<br />Address (number, street
<br />suite
<br />ite
<br />City, state ZIP
<br />l.let account number(B)
<br />Enter your TIN in the appropriate box. The TIN provided must match the name given on Une 1 to avoid
<br />backup withholding. For Individuals, this is your social security number (SSN). However, for a resident
<br />alien, sob proprietor, or disregarded entty, see the Part I instructions on page 3. For other entities, It is
<br />your employer identification number (EIN). if you do not have a number, see How to get a TIN on page 3.
<br />Note. If the account Is in more than one name, see the chart on page 4 for guidelines on whose
<br />number to enter.
<br />Social sac++rttY /
<br />0
<br />or
<br />EmDloYer kWndfk:ation number
<br />Under penalties of perjury, I certify that:
<br />taxpayer identification number (or I am waiting for a number to be issued to me), and
<br />1. The number shown on this form Is my correct
<br />2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or @) i have not been notified by the Internal
<br />Revenue Service (IRS) that I am subjectto� p withholding, withholding and result of a failure to report all Interest or dividends, or (c) the IRS has
<br />notified me that I am no longer subject to
<br />3. 1 am a U.S. person (Including a U.S. resident alien).
<br />CertfAoatlort kwbuotions. You must cross out item 2 above H you have been notified by the IRS that you are currently subject to backup For real estate
<br />withholding because you have failed to report all interest and dividends on your tax of debt buttons otion individual retirement PIY.
<br />For mortgage Interest paid, acquisition or abandonment of secured property,
<br />arrangement (IRA), and generally, pa eras other th interest and dividends, you are not required to sign the Certification, but you must
<br />provide your correct TIN (See th s tons on 4.)
<br />Sign I Sipnenr. Of
<br />Here u.s. pereoe ►
<br />Purpose of Form
<br />A person who is required to file 'nf return with the
<br />IRS, must obtain y ification number
<br />(TIM to report, fop� you, real estate
<br />t��ons, morpaid uisition or
<br />abandonment of proWty, cancellation of debt, or
<br />contributions you made to an IRA.
<br />U.S. person, Use Form W -9 only If you are a U.S. person
<br />(including a resident alien), to provide your correct TIN to the
<br />person requesting it (the requester) and, when applicable, to:
<br />1. Certify that the TIN you are giving is correct (or you are
<br />wafting for a number to be issued),
<br />2 Certify that you are not subject to backup withholding, or
<br />3. Claim exemption from backup withholding it you are a
<br />U.S. exempt payee.
<br />In 3 above, if applicable, you are also certifying that as a
<br />U.S. person, your allocable share of any partnership income
<br />from a U.S. trade or business is not subject to the
<br />withholding tax on foreign partners' share of effectively
<br />connected income.
<br />Note. If a requester gives you a form other than Form W -9 to
<br />request your TIN, you must use the requester's form if it is
<br />substantially similar to this Form W -9.
<br />e An individual who is a citizen or resident of the United
<br />States,
<br />e A partnership, corporation, company, or association
<br />created or organized in the United States or under the laws
<br />of the United States, or
<br />e Any estate (other than a foreign estate) or trust. See
<br />Regulations sections 301.7701 -6(a) and 7(a) for additional
<br />information.
<br />gpecild nAes for parbvw9 ips. Partnerships that conduct a
<br />trade or business in the United States are generally required
<br />to pay a withholding tax on any foreign partners' share of
<br />income from such business. Further, in certain cases where a
<br />Form W -9 has not been received, a partnership is a required to
<br />presume that a partner is a foreign perso n
<br />withholding tax. Therefore, if you are a U.S. person that is a
<br />partner in a partnership conducting a trade or business in the
<br />United States, provide Form W-9 to the partnership to
<br />establish your U.S. status and avoid withholding on your
<br />share of partnership income.
<br />The person who gives Form W -9 to the partnership for
<br />purposes of establishing its U.S. status and avoiding
<br />withholding on its allocable share of net income from the
<br />partnership conducting a trade or business in the United
<br />States is in the following cases:
<br />For federal tax purposes, you are considered a person if You * The U.S. owner of a disregarded entity and not the entity,
<br />are: Cat. No. 10231X Forth - (Rev. 11 -2006)
<br />
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