Request for Taxpayer Identification Number and Certification om W-9 {few Getober 2078) Give Form to the requester. Do not send to the IRS. > Go to wwwirs.gov/FormW8 for instructions and the latest information. Rare far aTaWwn on TCT axe Name requred on ths Ted ot eave Pe BM Baars raw aareguaed oT rave TaTO RT TOM ROOTS 7 Barons oa san oye Inatuctons on page 3 i tndviauaslepropsetoror C1 ccorporston Cl scorporaton Cl parmerstip C1 trstsiate ‘Sralermember (Le Exarpt ayes code an ES | C1 umtea taotty company Enter the tax clssteation (C=C corporation, 8-8 corporation, P=Partneship} > 3 bon te ine abov fre tax claseston of be sie ember ower. Caso eck | Exemption fam FATCA poring z sretherL.G that a net cregeies forme safer US faaaltar prpare, Chon a sgienorio’ Ls that] 8° = otter ee instructions) % Aaaress pure steel. and pl orate ro) See raTasTonS Tequesars name and aaaressfopbonal See Specific Instructions on page 3. 3 Gay sie wna TP eoee 7 Reo ORDO TS PHOT Taxpayer Identification Number (TIN) Enter yur Tin te sppropiate bo. The TN proved must maich nara Gren avin 1 aed bosup wrtholing. For acess, hiss genealy your social secury mamber (SSN), However or reiirt aon sce propetr or dvegardcs ently Sethe ntucon for Pat te. Force ‘res, tis our emplyerdenteaton number (IN) you donot havea nama soe Howto gota tr Note ithe account iin more than one are, se the instructions frtine 1. Also se What Name and Nimber To Give the Requester far pucelnes oa whee nue fo ener Certification Under penalties of perjury, leery that 1. The number shown on ths frm is my correct taxpayer identfication number (or! am waiting for a number tobe issued to me); and 2. Lam not subject to backup withholding because: a) Iam exempt from backup withholding, or) have nat been nated by he intemal Revenue Service (IRS) that | am subject to backup withhlding asa resuk ofa failure to report all interest or cvidends, orf) the IRS has notfied me that | am no longer subject to backup withholding: and 3.1am a US. cizen or other US. person (fined below): and 4. The FATCA code(s entered on tis form (f any indicating that | am exempt ftom FATCA reporting is correct. Certification instructions. You must crots out tem 2 above i you have been notifies by tne IRS that you are curently subject backup withholding becaure you have fled to enor al interest and cividends on your tax return. For real eta trancactions, fem 2 Goes not apply. For mortgage intrest pad Sequin or abandonment of secured property, cancelation af debt, sonributions to an ndligual retirement arrangement (FA), ana general. payments ‘other than interest ang chvidonds, you are not required to sign tho ceriction, but you must prove your correct TIN, See the insrutione for Par Il ater [Serial seeariy rarer Sian] signature o Here | US person ue General Instructions {fam 1008-0 cant, netang tone fen tes or mut Secon rtrences tthe el Revenue Caderlessahewse Fam 1088-MISC ou ype of ome, pies, ava, or oes ree proceeds} Future developments. For the latest information about developments related to Form W-9 and ts instructions, such as leisltan enactec ster they Were publ shed, go to win is gov/FormlV8, + Form 1088-B {stock or mutual fund sales and certain other transactions by brokers) + Form 1088-S (proceeds from real estate transactions) Purpose of Form ‘An individual or entity (Form W-9 requeste) whois required t file an information return with the IRS must obtaln your correct taxpayer ertitcation number (TIN) wich may be your social security number (GSN). incvidual taxpayer idontiicaton number (TIN). adoption taxpayer identifcaton number (ATIN).or emalayer identification number {EIN to repart on a information retum the amaunt pai to you, or other lamoUnt reportable on an information return Examples of information returns include, but are nt limited to, the following. + Form 1088-INT (intrest eared or paid) + Form 1088-K (merchant card and third party network transactions) + Form 1098 thame mortgage interest, 1098-E (etucent loan interest, 1088-1 futon) + Form 1099-C (canceled debt) + Form 1098-8 acquisition or abandonment of secured property) Use Form W-2 only you are a U.S. person (ncuding a resident allen, te provide your corect TWN, you do net return Form W-9 tothe requester witha TIN, you might be subject to backup withholding. See What is backup withholding later. ‘ox Ne 107 Farm WB fv TOTO,Form WE fev. 10-2018) 3y signing the filed-out form, you 1. Certty thatthe TIN you are giving is corec er you ae waiting for a number to be issued), 2, Certty that you are net subject to backup withholding, oF 3. Claim exemption from backup withholding if you are a US. exempt payee, applicable, you ae also ceriying that a US. person, your llocable share of any partnership income from a U.S. trade or business 's nat subject fo the withholzing tax on foreign partners" share of effectively connected income, and 4. Certify that FATCA code(s} entered on this frm ff any inciting that you are exempt from the FATCA reporting, is correct. See What i FATGA reporting later for trther information Note: If you are U.S. person and a requester gives you a form other than Form W-9 te request your TIN, you must use the requester’ form if iis substantially similar to this Forrn W-9. Definition af a U.S. person. For federal tax purposes, you are considered a U.S. person you are + An individual who i U.S, citizen oF U.S. resident alien; + A partnership, corporation, company, or association created or ‘organized nthe Unted States or under the fs o! the Unted States: + An estat othr than a foreign estat} 0° + Adomestc tus (as defined in Regulations secton 301.7701-7. Special rules for partnerships. Partnerships that conduct a ‘rade or Busines inthe United States are generally require to pay awithaling tax under aecton 1446 0n any foreign partners share of efectively Connected taxable neome rom such business, Further, n certain cases ‘shore Form W-8 has rot been reeled, the rules Under section 46 require a parmershp to presume thats parner isa foreign person, and bay the section dco wthheling tax. Therefor, f you are a US. person {hats partner na parrersip conducting a trae or business inthe United States: provide Form W.9 to the partnership oestaalih your USS status and avid section 1446 withaling on your share of parre’ship neome Inthe cases below. the following person must give Form W-9 to the parnereip fr purposes a establishing it US. stalus and avoksng ‘stahaaing on he Slocable snare of net income fm te partnership ‘Conducting a trae or business inthe United States. + inthe case ofa sisregarded entity with a US. owner, the US. ewner bfthe dstegarded entity and notte ety + Inthe case of a grantor ust with a US, grantor or other US, owner, ‘general, te U.S. grantor or ater U.S. owner of he grantor ust and not the ust and + isthe case ofa US. tut (ther than a grartor trust, the U.S. rst {other than grantor tut and not he benefiares ofthe rst. Foreign person. you ao a foreign person ortho U.S, branch ofa foreign bank that has slected tobe veated a2 U.S, person, do not use Form W-8, Instead, use the appropiate Form W-8 o Form 8288 [see PU. 515, Withholcing of Taxon Nonresidem Alene ane Fore gn Ente) Nonresident alien who becomes a resident alien. Genealy, ony 3 nonresident alen individual may use the terms of ax rea to reGuce orelimnate U.S. tax on certain ypes of Income. However, most tax trestles contain a provisan knoun as a~sang clause,” Exceptions Specified inthe saving clause may permit an exertion rom tax oninue or certain types of neome even after the payee has otherwise Become aU. resident alen for tax purposes. Htyou are aU. resident allen who is rebjing on an exception contained nthe saving clause of atx treaty fo clam an exemption from US, taxon sera iypes a income, you must atanh statement {0 Form We that spectiog the flowing ive toms 4. The treaty court. Generally, this must be the same reaty under which you Samed exertion nor tax asa nomesident alan 2. Te treaty article addressing te income 3. The article number (or acai) in the tx treaty that contains the sing slause and te exceptions. gdaite pe ard srt income that quale fr he exemption tom tax 5. Suffisint fact to jstty the exemption fromm tax under the terns of the veaty arte Example. ticle 20 of the U.S-China income tax ‘exemption from tax er scholarship income received by a Chinese ‘student temporarly present in the United States. Under US. aw, his Student will become a resident alien for tax purposes if his or her stay in the United Stats exceeds 5 calendar years. However, paragraph 2 of the frst Protacal tothe U-S.-China treaty (dated April 30, 1984) allows the provisions of Aricle 20 to continue fo apply even after the Chinese student becomes a resident alien of the United States. A Chinese Student who qualfies for this exception (under paragraph 2 ofthe first pretecol ands relying on this exception to claim an exemption from tax ‘on his or her scholarship or fellowship income would attach to Form W-8 a statement that includes the information deceribed above to, suppor that exemption, It you are a narvesiert alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233. Backup Withholding ‘What is backup withholding? Persons making certain payments to you ‘must under certain conations withheld and pay tothe IRS 2496 of such payments. This is caled “backup withnelding.” Payments that may be Subject to backup withholsing include intrest, tax-exempt interest Corporation Corporation > naiidual Tndividual/sale proprietor or angle + Sole propretership, or member LLC + Single-memberimted lability |eompany (LLC) owned by an ncividual and asregarded for US. federal tax purposes. J LLG Weated as a parinerhip or | Lined labity company and enter us eosin panesee the appropriate tx classification. J LLC that has fled Form 8832 or | (P= Partnership: C= C corporation; l2s89 to be taxed a8 a corporation, | or S= S corporation) | Lic that is disregarded as an Jetty separate trom is owner but the overs another LLG th not disregarded for US. federal tax purposes. [> Partnership Partnership lp Trusvestate rustestate Line 4, Exemptions It you are exempt trom backup withholding anc/or FATCA reporting, ‘enter in the appropriate space on ine 4 ary codels) that may apaly ‘a you. Exempt payee code. + Generally, nsviduals (ncluding sale prepretar) are nat exempt fom backup withhelaing + Except as provided below, corporations are exempt trom backup \withhelaing for certain payments, including interest and dividends, + Corporations are rot exempt fom backup withholding for payments made n settlement of payment card or thre party network transactions. + Corporations are rat exemgt from backup withholding with respect to sttomeys' fees oF gross proceeds pad to attomeys, and corporations that provide medical or health care services are rot exempt with respect te payments reportable on Form 1088-MISC. The following codes identity payees that are exempt from backup withholding. Enter the appropriate code in the space inline 4 11—An erganizaton exemps from tax under section 501(a) any IRA, or a custodel account under section 403} the account saishes the requirements of section 4014)2) 2—The United States or any ofits agencies orintrumentalties 3A slate, the Distt of Columbia, a U.S, commonwealth or possession. o” any other political subdivisions or instumertalties 4—Aoreign government or any ofits poltical subdivisions, agencies, corintrumertalties 5—A corporation {8—A dealer in secutties or commarities required to register inthe United States, the District of Columbia, or aU.S, commonwealth or 7-—A futures commission merchant registered withthe Commodity Futures Trading Commission 8—A realestate investment trust 9—An entity registered a ll times curing the tax year under the Investment Company Act af 1840, 10—A common trust fund operated by a bank under section S84(a) {1A financial nattution 12—Amidaleman known inthe investment community as a nominee or custodian 1A trust exempt from tax under section 664 or described in section 4047Form We8 Fon 10-2078) Page ‘The following chart shows types of payments that may be exempt ‘rom backup withholaing, The char apples tothe exernpt payees listed above, 1 trough 13. THEN the paymentisexemet IF the payment is tor for ‘Aloxempl payees except fer? ‘Grokervansacions | Exempt payees Through 4 ands taraugn 11 and all C corporations ‘S corporations must not enter an ‘exempt payee code because they are exempt only fr sales of oncovered secures acquired ror to 2072, ‘Barter exchange wansactions and] patronage dvicencs Exempt payer Through @ ‘Payments ever $600 required tobe | Generally, exempt payeos reported and diect sales over | y through S* $5,000" ‘Paymente made mn setiement of | Exempt payees 1 trough @ sayment card or third pary network ansactons ‘See Form 7099-MISC, Miscellaneous Income, and is instructions * However the following payments made to a corporation and Feportable on Form 1OBs-MISC are not exemot rm backup withholeing: mecical and healthcare payments, attorneys’ ees, gross proceeds paid to an attomey reportable uncer section 604, and payments for services paid by a federal executive agency, Exemption from FATCA reporting code. The following codes ideniy payees that are exempt from reporting under FATCA, These codes [apply to persons submiting ths form for accounts maintained outside ofthe United States by certain foreign financial institutions. Therefore if {ou are only submiting this form for an account you holdin the United tates, you may leave this fel Clans. Consult with he person requesting this form i you are uncertain the financial institution is ‘Subject to these requirements. A requester may inicate that a code is ‘ot required by providing you with a Form W-9 with "Not Applicable” for ‘any similar incicaton wil or printed onthe ne for a FATCA ‘exemption code. ‘A~An organization exempt from tax under section 501(8) or any inahidual tirement plan as defined in section 7701(@N27), 3—The United States or any ofits agencies or instrumentaiies C—A stat, the Distict of Columbia, a U.S. commonwealth or possession, or any oftheir pollical subdivisions or instramentaiies (0A corporation the stock of which is regula traded on one or mor established securities markets, as described in Regulations {eotion 11472-11610) E—A corporation tht is a member of the same expanded affiliated ‘group a8 a comporation described in Regulations section 1.1472-He)0) =A dealerin secures, commodities, or derivative financial instruments fnelucing national principal contacts, lures, forwards, and options) tha is registered as such under the laws of the Unites ‘States or any state G—A real estate investment rus H—A regulated investment company as defined in section 851 or an cenit registered at all imes ding the tax year under the Investment ‘Company Act of 1940 I-A.common trust fund as defined in section 584(s) JAA bank as defined in section $81 KA broker A trust exempt from tax under section 664 oF described in section aerial) M—A tax exempt trust under a section 402) plan or section 457(a) plan Note: You may wish te consult with the ‘nancial institution requesting this form to determine whether the FATCA code andlor exempt payee ‘code should be completed. eS Entor your address (number, street, and apartment or suite number ‘This is where the requester ofthis Farm W-9 will mal your information Fetus. Il this address sifers from the one the requester aeady has on fil, write NEW al the top. if new address is provided, there is stil a chance the ald address will be used untl the payor changes your ‘sddress in theirrecores Line 6 ter your city, state, and ZIP code. Part |. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. Ifyou ae a resident an and you de not have and are not eligible to get an SGN, your TIN is your IRS Individual taxpayer identifeation number (TIN) Enter iin the social security number box. If you do not have an ITN, see How to get a TIN below. Ifyou are a sole proprietor and you have an EIN, you may enter either your SSN ar EIN. if you are a single-member LLC thats disregarded as an entity separate fom its oumer. enter the owner's SSN (or EIN, ithe owner has (one), Da not enter the disregarded entity's EIN, I the LLC i classed as | corporation or partnership, enter the entity's EIN, Note: See What Name and Number To Give the Requester, later, for furner clarification of name and TIN combinations, How to get a TIN. Ifyou do nat have a TIN, apply for ane immediatly. To apply for an SSN, get Form S5-5, Application for a Sacial Security Card, rom your local SSA oie or get ths form online at nn. SSA gov. You may also get this form by caling 1-800-772-1213, Use Form W-7, Application for IRS Indvigual Taxpayer Identiiestion Number to apply for an ITN of Frm SS-4, Application for Employer Ilentiestion Nurnber to apply for an EIN. You ean apply fo an EIN online by accessing te IRS webste at wise govidusinesses ana ‘licking on Employer Identification Number (EIN) under Starting @ Business, Go to wirw.irs.gov/Forms o view, downlosd, or print Form We? andor Form 88-2. Or, ou can go to wir. gov/OrderForms to place an order and have Form W-7 anc/or SS- mailed to you within 10 Business days if you are asked to complete Form W-9 but do not have a TIN, apply fora TIN and write "Applied Farin the space forthe TIN, sign and date ‘the form, and give It tothe requester For interest and dividend payments. ang certain payments made with respect to realy tradable Instruments, generally you sil have 60 days to geta TIN and give ito the requester before You are subject backup withnolding on payments. The 60-day rule does not apply to other types of payments Vou be subject to backup withholding on all such payments unt YoU provide your TIN te the requester. Note: Entering “Applied For” means that you have already applied for 8 TIN or that you intend te apply ‘or one soon, Caution: A disregarded U.S, entiy that has @ foreign owner must use the appropriate Form Ws Part Il. Certification To establish othe withholding agent that you are a U.S. person, oF resident alien, sign Form W-8, You may be requested to sign by the ‘sthholcing agent even item 1. 4, or Below indicates otrerwise, For a joint account, only the person whose TIN is shown in Part | should sign (when required) Inthe case ofa disregarded entty, the person Identifed online 1 must sign. Exempt payees, see Exempt payee ode, eater. ‘Signature requirements. Complete the certification as indicated in items 1 through § below.Form WE fev. 10-2018) 1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983, ‘You must give your eoreet TIN, but you do not have to sigh the certieaton. 2. Interest, dividend, broker, and barter exchange accounts ‘opened after 1983 and broker accounts considered inactive during 4985. You must sign he cerifeation or backup withholding wil apply. i {youre subject to backup withhaling and you are merely providing {Your correct TIN to the requester, you must cross out tem Zin the Certification betare signing the form. 43. Real estate transactions. You must sgn the cerifcaton. You may cress out fem 2 of the cetiietion 4. Other payments. You must give your comect TIN, but you do not have to sign the cerificalion unless you have been rotfed that you have previously given an incorrect TIN, “Other payments include Bayments made n the course af the requester’ tvade of bus ness for rents, reyaies, goods (ether than bils for merchandse, medical and health eare servces (cluding payments to corporations), payments to ‘a ronemployee for senices, payments made in settlement of payment ‘card and thrd party network ransactons, payments fa certain fishing boat crew members and fishermen, ana gross proceeds paid ‘0 _atomeys (including payments to corporations) Interest paid by you, acquisition or abandonment of erty, cancellation of debt, qualified tition program vder section 528), ABLE accounts (under section 529A), TRA, Coverdell ESA, Archer MSA or HEA contributions or distributions, and pension distrbutions. You must gve your correct TIN, but you de net have to sign the certification, What Name and Number To Give the Requester ‘Give name and SSN For tis ype of account “The actual ower ofthe accour combined funds the tt nd the sceount 2. Tag or rare nevis fon ‘sccount ther than an seeount Two ormore US. persont ont account maintained by an FFD he ior? Cuno acount of mio {Untorm Gitte Mine At {The usual rvacnl savings tat OSes aeoun at et leg or vai st ure tate aw ‘The grartor-stee 6. Sale propsetorshipordvegarded | the wna” 7. Grantor trust ting under Optional | The grantor Form 1099 Fing Method tse Regulators section 1.714924), Give name and EIN of TE Disregard ety rat owned Byam The owner A ale rust, estate or person ts! | Legal eny® Corporation or LLC olcting “The corporation Assocation, lve igus, ‘harable, educational rote ae “The orgrzaion 12. Parership ormattnember UC 18. A broker or registred nomree The patorstip| “The broker ornomnee “Ta Recount win he Deparment of —] Fegulsine secon 1.67 A0H0) is ype of account Aavcuhure in the name oa poke erty (such a state elec Drsor that reeies greta Program paymenss| 15, Grantor tt fing unr na Form {ot FligMomod re Optional Fg Meth ? ee “List fest and clrle the name ofthe person whose number you furnish. iWonly one person on a jot account has an SSN, that person's number must be furished. ° Circle the minor's name and furish the minor's SSN. 2 You must show your individual name and you may alzo enter your business or DBA name an the “Business name/dlsregardea ert name line. You may use either your SSN or EIN (f you have one), but the IRS encourages you to use your SSN. “Lt rst ang circle the name ofthe trust esate, or pension trust, (D0 nol furish he TIN of to personal representative or Custee unless the legal entity itself isnot designated in tne account tle) Also see Special ‘les for partnerships, eater ‘Note: The grantor also must provide a Form W9 to trustee of rust Note: Ine name is ccled when more than ane name is Isted, the number willbe considered to be that ofthe firstname listed, Secure Your Tax Records From Identity Theft Identity theft occurs when someone uses your personal information ‘such as your name, SSN, of other idontiying information, without yout permission, to commit fraud or other crimes, An identity that may use {Your SSN to get a job of may fle a tax rotum using Your SSN to receve retund, To reduce your rs + Protect your SSN, + Ensure your employer i protecting your SSN, and + Be careful when choosing a tax prepare. If your tax records ae affected by identity thelt and you receive a notice from the IRS, respond right avvay tothe name and phone number Drinted onthe IRS notice or letter, Ir your tax records are not curently affected by ident thet ut you think you are at rk due toa lost a stolen purse or wallet, questionable cre card activiy or credit reper, contact the IRS Identty Theft Hotline 18° 7-800-908-4480 or submit Form 14038 For mare information, see Pub. 6027, Identity Theft Information for Taxpayers Victims of ientity theft who are experiencing economie harm or systemic problem or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by ccaling the TAS tl-free case intake line at 1-877-777-4778 or TTY/TDD 4-800-829-4058, Protect yourself from suspicious emails or phishing schemes. Phishing’ the creation and use of eral and websites designed fo mimic legitimate business emals and wabsites. The most common act, 5 sencing an ema toa user falsely claiming te be an established legitimate enterprise in an attempt to scam the user inte surendering private information that will be Used for identty thet.Form WE fev. 10-2018) ‘The IRS does not intiate contacts with taxpayers via emais. Also, the IRS does not request personal detaled information through email at ask taxpayers fr the PIN numbers, passwords, or similar secret access Information for ter crect card, bank, or other financial accounts, Ifyou recive an unsolicited email claiming to be from the IRS, forward this message to phishing@irs. gov. You may also report misuse ‘ofthe IRS name, logo, or other IRS property to the Treasury Inspector ‘General for Tax Administration (TIGTA) at 1-800-366-4484, You can forward suspicious emals te the Federal Trade Commission a spamSuce.gov or tepat them at wu te govleomplaint. You can Contact the FTC at wor fe govidthet or 877-IDTHEFT (877-438-4398) Ifyou have been the vicim of entity thet, see warw-ldentiy Theft gov ‘and Pub, 5027. Visit wnwirs govdentiy Theft to learn mare about identity theft and how to reduce your risk Page 6 Privacy Act Notice ‘Section 6108 of the Internal Revenue Code requires you ta provide your Cconeet TIN to persons Oncuding federal agencies) who are required to {ie information returns with the IRS to report interes, cvigends, or Certain athe income pad te you: mortgage interest you paid: the ‘acquisition or abandonment of secured property: the cancellation of ‘debt or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this fo7m uses the information on the form to fe Information returns with the IRS, reporting the above information. Routine uses ofthis information ncluge giving ito the Department ot Justice fr evil and criminal ligation and to cles, states, the District of ‘Colimbia. and U.S. commonwealth and possessions for use in ‘administering ther awe. The information also may be lecloced to other Counties under a rest, to federal and state agencies to enforce cil nd criminal laws, orto federal aw enforcement and inteligence agencies to combat terrorism, You must provide your TIN whether or no! you are required to fle a tax rum. Unser section 2406, payers must generaly withhold a percentage of taxable interest, dviiend, anc Certain other payments to a payee who dacs not give a TIN tothe paver Certain penalties may also apply for providing false or fraudulent information