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4 •,..,
<br /> Form W 8-(Rev.1©-40?) Page 2;
<br /> •.T'ta U S grantor or other owner 0'4 gfanor:trl$t and.n.Qt.the: 4 Tile IRS-tells.you that you are subject to backup,
<br /> trust,and withholding:because you:did not report all your interest and
<br /> • The U.S.trust(other than a graeitor trust),and not the dividends en your tax return'(for reportable interest and
<br /> beneficiaries of the trust. dividends®rify),Or
<br /> Foreign pepson If you are-a f..areign persalt,.da nQf use'Form You do nt certify to the rgquasten hat you are not subject
<br /> W49. Instead,use t.Yie appropriate Fong W48(see l'ubfication to'backup witolding under 4 above(for reportable interest and
<br /> 5.15,Withholding,of Tax on Nonresident Aliens and Foreign dividend accounts opened.after 1983 only).
<br /> Entities). Certain payees and payments are exempt from backup
<br /> Nonresident alien who becomes a resident alien.Generally, withholding.See the:instructions below and the separate
<br /> Instructions for the Requester of Form W-9.
<br /> only a nonresident alien individual.mayuse the-terms of a tax
<br /> treaty to reduce or eliminate U.S.tax.on certain types.of income. Also see Special rules for partnerships on page 1.
<br /> However,most tax treaties contain a provision known.as a ' Penalties
<br /> saving.clause Exceptions specified in the saving clause may
<br /> permit an exemption from tart to continue for certain types of Failure to furnish.TIN if.you fail to furnish your correct TIN to a
<br /> Income even after the payee has Otherwise become a,U.S. requester,,you are subject to.a penalty of$50i;for each sudki
<br /> resident alien for tax purposes. failure unless your failure is due to reasonable cause and not to
<br /> If you are a:U resident alien Who;fs..relying..on an eXcePff.06 willful neglect.
<br /> contained in the saving clause of a to treaty to,claim an Civil penalty false information with'respect to
<br /> . exemption from U.S. tax on certain types of income,you must withholding.If you make a false statement With no reasonable
<br /> attach a statement to Form W-9 that:specifies the following,five basis that results in no backup withholding;you are subject to a
<br /> items: $500 penalty.
<br /> 1.The treaty country.Generally,this must be the same treaty Criminal penalty for falsifying information.Willfully falsifying
<br /> under which you clammed exemption from tax as a nonresident certifications or affirmations may subject you to criminal
<br /> alien penalties including fines and/or imprisonment:
<br /> 2.The treaty article.addressing the income. Misuse of TINs.If the requester discloses or uses TINS:in
<br /> 3.The article number(or location)in the taxtreaty that violation of federal law,the requester may be subject to civil and
<br /> contains the saving clause and its:exceptions: criminal penalties.
<br /> 4.The type and amount of'income,that qualifies for the
<br /> exemption,from taxa Specific Instructions
<br /> 5. Sufficient facts to justify the exemption from tax under the Name
<br /> • terms of the treaty article.
<br /> Example. Article.20 of the U.S'. China income tax treaty allows If you,•are an individual,you must generally enter the name
<br /> an exemption from tax for scholarship income received by a shown on your income tax return. However, if you have changed
<br /> `in the United States.Under your last name,for instance, due to marriage without informing
<br /> Chinese student temporarily present
<br /> U.S.law,this student will become a resident:alien for tax the Social Security city Administration of the name change,enter
<br /> purposes if his or-her;stay in the United States exceeds 5 your first name,the last name shown on your social security
<br /> calendar years. However,paragraph 2 of the first Protocol to the card,and your new last name.
<br /> U.S.:China treaty(dated April 30, 1984)allows the provisions of If the account is in joint names, list first, and then circle,the
<br /> Article'20 to continue to apply even after the Chinese student name of the person Or entity whose number you entered in Part I
<br /> becomes a resident.alien of the United States.A Chinese of the form.
<br /> student who qualifies for this exception(under paragraph2 of Sole proprietor.Enter your individual name as shown on your
<br /> the first protocol)and is relying on this_exception to Claim'an income tax return on the"Name"line.You may enter your
<br /> exemption from tax oh his or her scholarship or fellowship business,trade,or"doing business as(DBA)"name onthe
<br /> income would attach.to•Form W49 a statement that includes the "Business name"line:
<br /> information described above to support that exemption:
<br /> If you are a nonresident alien or a:fareign entity not subject to Limited liability company(LLC).Check the"Limited liability
<br /> backup withholding,give the requester the appropriate company"box only and enter the appropriate:code for the tax
<br /> completed Form W-8; classification("D"for disregarded entity,"C"for corporation, "P"
<br /> for partnership)in the space provided:.
<br /> What is backup withholding?Persons making certain.payments For a single-member LLC(including a foreign LLC with:a
<br /> to you must under certain conditions withhold and pay to the domestic owner)that is disregarded as an entity separate from
<br /> IRS 28% of such payments.This isoalled"backup withholding." its owner under Regulations sectioh 301,7701-3, enter the
<br /> Payments that may be subject to backup withholding include owner's name on the"Name"line. Enter the LLC's name on the
<br /> interest,tax-exempt interest, dividends,broker and.barter "Business name" line.
<br /> exchange transactions rents.royalties;nonemployee pay,and as a partnership, :
<br /> certain payments from fishFor an LLC classified` p or a
<br /> flailing boat operators. Real estate corporation,enter
<br /> transactions are not subjectto backup withholding. - the LLC's;name on the"Name" line and any business,trade,or
<br /> You will not be subject to beat*Withholding on payments DBA name on the''l3usiness name"line.
<br /> you receive if you give the requester your correct TIN,'Make the Other entities.Enter your business name as shown on required
<br /> proper certifications,and report all your taxable interest and federal tax documents on the"Name" line.This name should
<br /> dividends on your tax return. match the name shown:on the charter or other legal document
<br /> creating the entity.You:may enter any business,trade,or DBA
<br /> Payments you receive Will be'Subject to backup name on the"Business name" line.
<br /> withholding if: Note:You are requested to check the appropriate.box for your
<br /> 1.You do not furnish your TIN to the requester, status(individual/sole proprietor,corporation, etc).
<br /> 2.You do not certify your TIN when required(see the Part II Exempt Payee
<br /> instructions.on page.3 for details),
<br /> 3:The IRS tells the requester that you furnished an incorrect If you are:exempt from backup withholding,,enter your name as
<br /> TIN, described above and check the appropriate boX for your status;
<br /> then check the"Exempt•payee"box in the line following the
<br /> business name,sign and date the form.
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