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<br /> Form yV„9(Rev.1Q-?:0o7) Page 4.
<br /> 3. Real•estate t'ransaotiens.•Yeu.must sign the certification, Secure.Your Tax ReoOrds from I`defltily Theft
<br /> YOU may-rxoss=out item 2 ofi the certification Identity theft occurswhen someone uses your'person'.al.
<br /> 4.Qther payments:You must give yew ooneot TIN .buty.,ou information such as your name social•security number(SSN);:or
<br /> da not have.to siggn;the certifitatlon uniess you have been. Otter iciOntifping tnformationi With4,ut your perrniSslon,Vcort reit
<br /> notified that you We previously given an irtoottect TIN: "'Other fraud or other orirtles..An identify thief may•use your SSN to.get
<br /> payiitents”tnolude payitients made in the cAurse'of the. .e job or may file a tax retum'using your S$N to receive a refund:.
<br /> requester's trade or business forrennts, royalties,go0ds(other
<br /> than bills for merchandise),medical and health care services To reduce your risk:
<br /> (including.payments to corporations), payments to a • Protect your SSN,
<br /> nonemployee for services, payments to certain,fiShing boat crew a Ensure your employer is protecting your SSN,and
<br /> members and fishermen,and gross proceeds paid to attorneys • Be careful when choosing a.tax preparer.
<br /> (including payments-to corporations). -
<br /> • Call the IRS at 1400-8294040 if you think your identity has
<br /> . 5. Mortgage interest paid by you,acquisition or been used inappropriately for tax purposes.
<br /> abandonment of secured property,cancellation:of debt, Victims of identity theft who are experiencing economic harm
<br /> qualified tuition program payments funder section529), IRA, Y p 9
<br /> Gotrerdell ESA,Archer MSA or HSA'contributions or ora system problem,or are'seeking;help in resolving tak.
<br /> distributions,and pension.distributions.You must give your problems that have-not been resolved through normal channels,
<br /> correct T11\1,but you do not have,to sign the:certification. may be eligible for Taxpayer Advocate Service(TAS)assistance.
<br /> You can reach TAS by calling the TAS toll-free case intake line
<br /> at 1-877-777-477&or TTY/MD 1,80n-829i-4059.
<br /> What Name and Number To Give the'Requester
<br /> Protect yourself from suspicious..emails<or phishing
<br /> For this type of account Give name and SSN of!. .schemes.Phish ng is the creation and use of email and
<br /> 1. Individual The individual websites designed.to mimic legitimate business entails and
<br /> 2. Two or more individuals(joint The>a individual
<br /> owner Of account or, Websites.The most common act is sending an email to a user
<br /> account} if combined funds,the first falsely claiming to be an established:legitimate enterprise in an •
<br /> individual on the account' attempt to scam the user into surrendering private information
<br /> that will be used for'identity theft.
<br /> 3. Custodian account:of a minor The minor'
<br /> .(Uniform Gift to Minors:Ac) The IRS does not initiate contact&with taxpayers.via entails.
<br /> 4. a.The ueuai revocable savings the grentor trustee' Also,the lF$does not request personal detailed information
<br /> trust(grantor is also trustee) through email or ask taxpayers for the Ally numbers, passwords,
<br /> b:So-calted>trust account that lTe Ttie?'aptuai-owfier' or similar Secret access information for their credit card, bank,or
<br /> nota:legal or valia.ttust under
<br /> ether finanClalca
<br /> acoun#&.
<br /> state lave.
<br /> -S..Sole-preprietorship:ordisregarded The owner' If•you receive an unsolicited email claiming to be from the IRS,
<br /> entity owned by an individual forward this messa'g.eto phishing@irs.goy. You may also report
<br /> For th'fs type df accciunfr Qive.name.and ElN'of; misuse.of the IRS-name, logo,or other IRS personal.property to
<br /> the Treasury Inspector General fqr Tax Administration at
<br /> A, Disregarded entity not,owned by an The.owrier 1-i990-055-4404.You Can forward suspicious;entails to the
<br /> individual Federal Trade-Commission at spam('uce.gov or contact them-at
<br /> 7. A.valid trust,estate,of 00010.00a Legal:entity' www.consumer.•gov idtheft or 1-877-10TH EFT(438.-4338).
<br /> 8:..GOrporate or tic electing The.COrporatibn
<br /> corporate stetus on'Ferm'8832 Visit the IRS website at www.hs.gov=te learn more about
<br /> 9.Association,club;religious, The organization identity theft and how to reduce your risk.
<br /> charitable,educational,or other
<br /> tax-exempt,organization
<br /> 10. Partnership or.multi member LLC The partnership '
<br /> 11.A broker or registered nominee The broker or'nominee
<br /> 12:. Account with the Department.of The public entity
<br /> Agriculture in the name of a public
<br /> entity(such as a state or local •
<br /> government,school.distnct,or
<br /> prison)that receives agricultural
<br /> program payments
<br /> 'List first and:code the.game••of the parson whose number.you,furnish..if only one person - •
<br /> on a joidt bbcount has an SSN,trial person's niiinber mutt be furnished.
<br /> -
<br /> z.
<br /> Ciide the minor's name-and thrnish the:mihdet SSN.
<br /> 'fop must show,your lndividusi itanle and ygu maye'sp enter yoiirbusiness or"DBA."
<br /> liadiLon those and Wane tin$fiou may;use either;yoyr 4.40.-or5N cif you have poe),.
<br /> butlhe IRS encourages you lef use your,SSN,
<br /> i Llst'frgtand eiroj he rr 0e.,.. 'lseirrgit etslete-er'p@tiston.irusf.,,(.Rc npt'fumish:the.TiN
<br /> ot'a;e personal tepresetltalNe at infsie uiNes•1tyeliegel entity habil it not riesterleted in
<br /> iiia aeeouo litfa!'Atso:see.Specrat ruler lar pa`0REK.(lot qa gage't.
<br /> Note.if no name is niroled when morethan one:name ie listed,
<br /> •
<br /> the number Will be oonsidered,ta be that of the'first name•listed,
<br /> Rrivaoy:Act Notice,
<br /> •
<br /> vection 6109,of trip Internal Revenue Code requires you:to provide your correct TIN to persons who must file information returns-with the IFRS-to•report interest,.
<br /> dividends and certain other incOrrie'paid to you itlortgage tnteroAt:you•Paid,the accuisrfian or:abaneonment::o€Setured.pregertyi cancellation of debt:or
<br /> contributIons you madetu.an MMA,or Archer MSA of HSA:The IR$uses the numbers for'Identification purposes and tahelp Verify the accuracy of your tax return..
<br /> The,IRS may:also provide this:information to the Departmental Justice for civil and criminal litigation,and to pities;_states,the District of Columbia,and.U'S.
<br /> possessions to;carry Out their tax laws.We may also di§Close:this information'to'other countries under a tax treaty,to:federal.and''state agencies to ehforce,federal
<br /> nontax criminal laws,or to federal;law en€orcement and Intelligence;agencies to combat terrorism.
<br /> You must provide.your TiN whether or not you are required to file atax return.Payers must,generally withhold 29%of taxable interest,dividend,and certain other
<br /> payments to a payee who:does'rtot'give.a.TIN to a payer.Certain penalties May also apply.
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