Obtaining a Number Clause Samples

Obtaining a Number. If you don’t have a taxpayer identification number or you don’t know your number, obtain Form SS-5, Application for a Social Security Number Card (for individuals) or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or from the Internal Revenue Service (the “IRS”) and apply for a number. U.S. resident aliens who cannot obtain a Social Security number must apply for an ITIN (Individual Taxpayer Identification Number) on Form W-7. Payees specifically exempted from backup withholding on ALL payments include the following: • An organization exempt from tax under Section 501(a) of the Internal Revenue Code of 1986, as amended (the “Code”), or an individual retirement plan or a custodial account under Section 403(b)(7) of the Code, if the account satisfies the requirements of Section 401(f)(2) of the Code. • The United States or any agency or instrumentality thereof. • A State, the District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof. • A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof. • An international organization or any agency or instrumentality thereof. Other payees that MAY BE EXEMPT from backup withholding include the following: • A corporation. • A financial institution. • A dealer in securities or commodities required to register in the U.S., the District of Columbia or a possession of the U.S. • A real estate investment trust. • A common trust fund operated by a bank under Section 584(a) of the Code. • A trust exempt from tax under Section 664 of the Code or a trust described in Section 4947 of the Code. • An entity registered at all times during the tax year under the Investment Company Act of 1940. • A foreign central bank of issue. • A futures commission merchant registered with the Commodity Futures Trading Commission. • A middleman known in the investment community as a nominee or custodian.

Obtaining a Number. If you do not have a TIN or you don't know your number, obtain Form SS-5, Application for a Social Security Number Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number.

Obtaining a Number. If you don’t have a taxpayer identification number or you don’t know your number, obtain Form SS-5, Application for a Social Security Card, at the local Social Security Administration office, or Form SS-4, Application for Employer Identification Number, by calling ▇ (▇▇▇) ▇▇▇-▇▇▇▇, and apply for a number. • An organization exempt from tax under Section 501(a), an individual retirement account (▇▇▇), or a custodial account under Section 403(b)(7), if the account satisfies the requirements of Section 401(f)(2). • The United States or a state thereof, the District of Columbia, a possession of the United States, or a political subdivision or instrumentality of any one or more of the foregoing. • An international organization or any agency or instrumentality thereof. • A foreign government and any political subdivision, agency or instrumentality thereof. Certain payments, other than payments of interest, dividends, and patronage dividends, that are exempt from information reporting are also exempt from backup withholding. For details, see the regulations under Sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A and 6050N. Exempt payees described above must file Form W-9 or a substitute Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE “EXEMPT” IN PART II OF THE FORM, SIGN AND DATE THE FORM, AND RETURN IT TO THE PAYER. Privacy Act Notice—Section 6109 requires you to provide your correct taxpayer identification number to payers, who must report the payments to the IRS. The IRS uses the number for identification purposes and may also provide this information to various government agencies for tax enforcement or litigation purposes. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold 28% of taxable interest, dividends, and certain other payments to a payee who does not furnish a taxpayer identification number to the payer. Certain penalties may also apply.

Obtaining a Number. If you don't have a taxpayer identification number or you don't know your number, obtain Form SS-5, Application for a Social Security Number Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number. PAYEES EXEMPT FROM BACKUP WITHHOLDING Payees specifically exempted from backup withholding on ALL payments including the following: - A corporation. - A financial institution. - An organization exempt from tax under Section 501 (a) of the Internal Revenue Code of 1986, as amended (the "Code"), or an individual retirement plan. - The United States or any agency or instrumentality thereof. - A State, the District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof. - A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof. - An international organization or any agency or instrumentality thereof. - A registered dealer in securities or commodities registered in the U.S. or a possession of the U.S. - A real estate investment trust. A common trust fund operated by a bank under Section 584 (a) of the Code. - An exempt charitable remainder trust, or a non-exempt trust described in section 4947(a)(1) of the Code. - An entity registered at all times under the Investment Company Act of 1940. - A foreign central bank of issue. Payments of dividends and patronage dividends not generally subject to backup withholding include the following: - Payments to nonresident aliens subject to withholding under section 1441 of the Code. - Payments to partnerships not engaged in a trade or business in the United States and which have at least one nonresident partner. - Payments of patronage dividends not paid in money. - Payments made by certain foreign organizations. Payments of interest not generally subject to backup withholding include the following: - Payments of interest on obligations issued by individuals. NOTE: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer's trade or business and you have not provided your correct taxpayer identification number to the payer.

Obtaining a Number. If you don’t have a taxpayer identification number, apply for one immediately. To apply for an SSN, obtain Form SS-5, Application for a Social Security Card, from your local Social Administration office. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can get Forms W-7 and SS-4 from the IRS by calling ▇ (▇▇▇) ▇▇▇-▇▇▇▇, or from the IRS Web Site at ▇▇▇.▇▇▇.▇▇▇. If you are asked to complete the Substituted Form W-9 but do not have a taxpayer identification number, check the box in Part 3 of the Substitute Form W-9, write “applied for” in the space for the taxpayer identification number, sign and date the form (after making the appropriate certifications) and return it to the payer. Payees specifically exempted from withholding include: • An organization exempt from tax under Section 501(a), an individual retirement account (▇▇▇), or a custodial account under Section 403(b)(7), if the account satisfies the requirements of Section 401(f)(2). • The United States or a state thereof, the District of Columbia, a possession of the United States, or a political subdivision or instrumentality of any one or more of the foregoing. • An international organization or any agency or instrumentality thereof. • A foreign government and any political subdivision, agency or instrumentality thereof. • A corporation. • A financial institution. • A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States. • A real estate investment trust. • A common trust fund operated by a bank under Section 584(a). • An entity registered at all times during the tax year under the Investment Company Act of 1940. • A middleman known in the investment community as a nominee or custodian. • A futures commission merchant registered with the Commodity Futures Trading Commission. • A foreign central bank of issue. • A trust exempt from tax under Section 664 or described in Section 4947. • Payments to nonresident aliens subject to withholding under Section 1441. • Payments to partnerships not engaged in a trade or business in the United States and that have at least one nonresident alien partner. • Payments of patronage dividends not paid in money. • Payments made by certain foreign organizations. • Section 404(k) payments made by an ESOP. • Payment of tax-exempt interest (including e...

Obtaining a Number. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at ▇▇▇.▇▇▇▇▇▇▇▇▇▇▇▇▇▇.▇▇▇/▇▇▇▇▇▇/▇▇-▇.▇▇▇ . You also may get this form by calling ▇-▇▇▇-▇▇▇-▇▇▇▇. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at ▇▇▇.▇▇▇.▇▇▇/▇▇▇▇▇▇▇▇▇▇ and clicking on Employer ID Numbers under Related Topics. You can get Forms W-7 and SS-4 from the IRS by visiting ▇▇▇.▇▇▇.▇▇▇ or by calling ▇-▇▇▇-▇▇▇-▇▇▇▇ (▇-▇▇▇-▇▇▇-▇▇▇▇).