EFTA00807279.pdf

-9 Form W Request for Taxpayer Give Form to the (Rev. Decant* 2014) requester. Do not Monfort of the Treasury Identification Number and Certification send to the IRS. Internal Revenue Sente 1 Nara (as shown on your income tax retar). Name Is requhd on this line. do rat loam this dank ,j61-2/rR C.Y c 5 /OS 7 4: // 1, 2 Butness namordluegerded entity name. if different from above See Specific Instructions on page 2. 3 check appropriate box for federal tax classificabew check orty one of the following Seven boxes: 4 Exemptions (codes apply only to D InctividuaVsole proprietor or • C Corporetbn 0 SCorpoiation 0 Partnership 0 Trust/mate Conlin ?mitts.; rchnt idualL 8.9 Odea Print or type shpts-memberr LLC o Limited kabilay company. Enter the tax classification (oiC corporation. S.S corporation. P•parinershiP) l': Exempt payee code al any ) Note. For a ange-member LLC that is disregardeddo not check LLC; check the appropriate box int* line above for Exemption from FATCA (sealing the tax classication of the single-mentor owner. code al wry) 0 Other (see iraeucilan) th few to wrowirramewmuse• We US) 6 Address (number, street and apt a suite no.) ,n Requester's name and war°IS Optional) 670 0 get, lfoo. C 4-44/2.F0/2 /33 6 ON. state, and VP cede Sr, Mart dk5 , 7 List socotre nuntherts) here (optionsl) as vz co 8O-2, la Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid j Social bethirit7 number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole propnetor, or disregarded entity, see the Part I Instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a 090 L/ 33 4/ TIN on page 3. Or Note. If the account is in more than one name. see the instructions for line I and the chart on page 4 for Empower klentliestlen nastily guidelines on whose number to enter. tem Certification Under penalties of perjury, I certify that: 1. The number shown an this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me): and 2. I am not subject to backup withholding because: (a) Ian exempt from backup on:Inhaling. Or (b) I have not been notified by the Internal Revenue Service (RS) that I am subject to backup withholding as a result of a failure to report all interest or dividends. or (c) the IRS has notified me that I am no longer subject to backup f 0111014in°; and 3. I ern a U.S. citizen or other U.S. person (defined betow); and 4. The FATCA code(s) entered on this form of any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You m out item 2 above if you have been notified by the IRS that you we Currontty subject to backup withholding because you have failed to re all interest dividends on your tax return, For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or donment of mad property, cancellation of debt, contributions to an Individual retirement arrangement (RA), and generally. payments of han interest and di ds, you are not requIrectloagn the cakficabon, but you must provide your correct TIN. See the instructions on page 3. Sign Signature* Here Us. person Date. //la 77/ 7 General Instructions 1098 Mane mortgage interest). 1099-E (student loan illerest).109.-T (tuition) Secton references are to the Internal Revenue Code Lnless • Form 1099-C (canceled debt) Future developments. Information about developmtnts affecting Form W-9 (such as kgislatan enacted after we release it) is at worw.ks.goviter9. • Form tOliN-A (acquisition or *enactment of seated property) Use Farn w.9 only If you area U.S.person encoding a resident Alen). to Purpose of Form provide your correct 11N. An Individual or entity (Form W.9 requester) who is required to file an information It you do nee rotten Form W-9 to the requester web a TW, you might eo subject retun wart the IRS must °ban you correct taxpayer Klentacation number aim to backup withlwaning. See Whet is bacAup wit/Wading? On page 2. which may be yaw social security number (SSN), inandual taxpayer identification By signing the Had-ail form. you: number (111N), adoption taxpayer identification number (ATM). or inploier identifitaton number (eel), to report on an nfornati0n return the amount paid to 1. Certify that the 11N you are giving ks Correct (or you are wasong for a number you. or other amount reportable on an Womiatcin return. Examples of Information to be isSuall. reams Include. but we not hated to. the folkarnig: 2. Certify that you are not subject to baCkup withholding. or • Form 1099.INT (interest earned or Paid) 3. Claim exemption from back* withholding if ye. Wee U.S. normal Pelee. If • Form 1099-0W (dividends. including those from stocks Cr mutual funds) applicable, you are also candying that as a US. person, you acable share of any partners* income from a U.S. trade or business is not subject to the • Fowl 1099-MISC (various types of income. pares. awards. or gross proceeds) withhokling tax on foreign partners' shire of effeCthtly connected Mama ri d • FaTn 1099-B (Sleek or mutual fund sales and certain Other transactions by 4. Certify that FATCA code(s) entered on this form (f arty) inethatio that you are brokers) exempt from the FATCA reporting. is carnal. See What is FATCA reporting? en • Form 1099-S (proceeds horn real estate transactions) page 2 for further formation. • Farm 1099-K (merchant cad and third party network transactional Cat. No. 10231X Form W-9 Rev. 12-2014) EFTA00807279 Form W-9 (Rev. 12-2014) page 2 Note. If you we a U.S. person and a repast& gives you a form other than Form 3. The IRS teas the requester that you fumiehed an neared TIN. WS to request your TIN. you must use the requesters form Ail is SubStantialy 4. The IRS teas you that you we subject to backup withholding because you did sinter to this Form W-9. not Mena/your Interest and dividends on yogi tax ream (for reportable interest Definition of a U.S. person. For federal tax puposes. you are considered a U.S. and cteldendS ONA. or person if you are: 5. You do not certify to the requester that you we not subject to backup • An indradual who is a US citizen or U.S. resident alien: withhoiding under a above (for reportable merest and &Mend accounts opened • A panning* corporation. can nery. or association created oe organized in the after 1983 only). United Slates or under the taws a the United States Certain payees and payment are exempt from backup wlihnellfifiD. See ( FemPi • An estate Wet than a fixegn estate): or Payee code on page 3 and the separate Instructions for the Rearester of Fenn W-9 for more information. • A domestic bust (as defined in Regulations section 301.7701.7). Also see Specie/ rules rot Avow-studs above. Special ndes for partnerships. Partnere/nips tai conduct a trade or business in the United States are generally required to pay a withboicfreg tax under section What is FATCA reporting? 1446 on any foreign partner? share of Mectively connected taxable Income hem Sikh buisnese Further. in certain cases where a Form W-9 has rot been (Moved The Foreign Account Tax Compliance Act (FATCA) regtees a participating foreign the rules under section 1446 requiera partnership to presume that is a financial infaithtion to report a2 United Stales account holders that we specified foreign person. and pay the section 1446 withholding tax. Therefore. If yitu are a United States persons. Celan payees are exempt from FATCA reporting. See U.S. person that is a partner in a partnership conducting a trade or business in the Exemption from FATCA Welting code on Page 3 and the Instructions for the United States, provide Form WS to the partnership to establish your U.S. status Requester of Fortin W-9 for mere information. and avoid section 1446 withholding on your Share Of partmrship incon e. the cases below. the feeowing person must gla Form W-9 to the partnership Updating Your Information fee purposes of establishing its U.S. slaws and evoking withhokIng on its Yeti must provide updated informer= to we person to whom you claimed to be Seale there of net income from the partnership conducing a trade er business an exempt payee if you we no longer an exempt payee and arekiPate receiving th the Untied States: reportable perinea In the future From this person. For example, you may need to • in the case of a disregarded coney with a U.S. owner, the U.S. owner of the provide updated inlormaton if you are a C corporation that electsto be an S diwegarded entity and not the entity; corporation, or f you no tinge we tax (tempt. In addle n, you mutt !enflame Form W-9 if the name or TIN Changes for the account: for example, if the grantor • in the ar e a a granter true with a US. grantor or other U.S. Owner. generally. el a grantor trust des. the U.S. grantor or other U.S. owner of the grantor that and not the bust; and • in the rate a a US trust (other than a grantee trust the U.S. Mat (other than a Penalties grantor tnnt) and not the beneficiaries of the that. Failure to furnish TINA you feel to &mall your correct RN to a requester, you we Foreign person. II you are a foreign person or the U.S. branch of a foreign bank subject to a penalty of $50 for each such faire trews your fare is due to that has elected to be treated as a U.S. person. do not use Form Witt/stead. use reasonable cause and not to wilful neglect. the appropriate Form WS or Form 8233 (see Publication 515, WIholding 01 Tax Civil penalty for false information with respect to withholdirg. If you make a on Nonresident Aliens and Foreign Entities). false ttatOnient with no reaconabln basis that cosies In no brim) withholding, Nonresident alien who becomes a resident seen. Generally. My a nonresident YOU We subject to a $500 penalty. alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on Criminal penalty far fah:dying information. Willluey 'Staying certifications or certain types el income. However, most tax treaties contain a provision known as ilffernthOnS May subject you to criminal penalties nclueng fine andthr a 'saving clause.' Exceptions specified in the swing clause may permit an imprisonment. exemption from tax to centime for certain types of income even after the payee has otherwise become a U.S. resident Oen for tax proposes. Misuse of Ms. II the requester discloses « uses TINs n violation of federal taw. the requester may be subject to civil and criminal penalties. if you are a US. resident alien who is relying on an exception contained n the Sewing &see of a tax treaty to clam an emnilotion from U.S. tax on certain types of income. you trust attach a statement to Form W-9 that pacifies the fallowing Specific Instructions five items: 1. The treaty country. Generally. this mat be the same treaty under which you Line 1 clamed exemption from tax as a nonresident Own, You must enter one Of the f011Owing on this Ft do riot leave eis me blank The 2. The treaty ankle addressing the atone. name should match the name an your tax return. 3. The ankh mentor (or location) in the lax treaty that contains the saving If this Form Wig is ft:eagle account, list first and then cede. the name et the clause and its except:0ns. person or entity whose ranter you entered in Pellet Form W-9. 4. The type aid amount of income that queries foe the exemption from tax. a. Individual. Generally. entre the name shown on you- tax rem If you have changed your last name "About informing the Social Security Admiestratken (SSA) 5. Sufficient facts to justify the exernmen from tax under the terms of the treaty of the name change. enter your rest name. the last name as shown or, your social antic security card. and your new last name. Example. Article 20 of the U.S.-China income tax treaty allows an exemption Note. MN applicant Enter you individual name as it was entered on your Form from tax for SChotarsho Income received by a Chinese student temporarily present W-7 application, line ta. This should also be the same as the myna you entered on in the United States. Under U.S. law, this student we become a resident alien for the Form 1010/IGKIA/I040EZ you filed with your application. tax purposes if his or her stay in the Untied States exceeds 5 calendar years. However. paragraph 2 or the first Protocol to the U.S.-China treaty (dated Apnl 30. b. eels proprietor or single-member LLC. Enter you individual name as 1984) aeons the proviSons of Article 20 to continue to apple even after the shown on you 1040/10404/104CEZ on hie 1. You may enter yes business. trade. cheese student becomes a resident alien of the United States. A Chinese student or 'doing business as* (DEIA) name on fine 2. who quases for this exception (wider paragraph 2 ol the test protocol) and is c. Flenemilith LLC that Is note single-member LLC, C Corporation, or S relying on this exception to earn an exemption from tax on his a her sthefarship Corporation. Enter the gratis name as shown on the ertty's tax return on ino 1 or Islowsp income would attach to Fenn WS a Watemord that ncludes the and any business, 'Steer DOA name on Me 2. information described above to support that exemption. d. Other entities. Enter your name as shown on repaid U.S. lateral tax If you we a nonresident seen or a foreign entity. give the requester the documents on line 1. This nano should match the name shown en the charier or appropriate completed Form W-8 or Form 8233. ether kcal do&ment Creating the entey. You may enter any business, trade, et OSA name on fne 2. Backup Withholding O. Disregarded entity. For US. federal tax purposes an ertty that is What is backup withholding? Persons making certan payments to you must disregarded as an entity separate from its owner is treated es a 'disregarded untie cenan conditions withhold and pay to the IRS 28% of such PaYmentS. The entity? See RegulabOrIS section 301.7701-2(c)(2)(e). Enter the owners name ea is called 'backup withholding.' Payments that may be subject to backup line 1. The name of the entity entered on line I should never be a 'disregarded withholding inckide Merest. tax exempt interest. dividends. broker and barter entity. The name on Mei those be the name shown on the leer* lax earn on exchange transactions. rents. royabes, nonerriperyee pay, payments made in which the thorn* mould be reported. For warmth. it a foreign LLC that is treated settlement of payment card and third party network traneactions, and certain as a disregarded entity fee U.S. federal tax pepoaa has a lania Waxy that be b payments from fishing boat °parolees. Real estate transactions are not subject to US. person. the U.S. ownees name is reamed to be wooded on Fe 1. II the backup withholarp. died owned the entity is also a disregarded (Witty, enter the fret owner that IS You will not be subject to backup withholding on payments you receive if you not disregarded for federal tax purpose. Enter the disregarded entity's name on Yid 2, 'Business name/disregarded entity nine? If the owner el the trattgalded gNe the requester your correct TIN. make the proper certifications. and report all entity Is a foreign person, the owner trust complete an appropriate Form W41 you taxable Interest and dividendson you tax return. mend of a Form WS. This is the case even d the foreign person has a U.S. TIN. Payments you receive will be subject to backup withholding it I. You do not Rennin your TIN to the requester. 2. You do me cent' yeti' TIN when repaired (see the Part II heructions on page 3 fee detaes). EFTA00807280 Form W.9 Fee 12-2014) Page 3 Line 2 'However. the f 01010n9 naYrnents made to a corporation and reportable on Form If you hereon:sires name, trade name. OEM norm,, or deregated entity nano. 1090MISC are not exempt from backup withholding: medical and health care you may enter 4 on Me 2. payments. attorneys' fees. gross proceeds paid to an attorney reportable under section 6oism. and payments for services paid by a federal executive agency. Line 3 Exemption from FATCA reporting code. The blowing codes de sty payees Check the appropriate box h line 3 for the U.S. federal tax dassthcation of the that we exempt kern reporting under FATCA. Thar codes Star to Persona person whose name is entered on line 1. Cheek only one box In Ine 3. thbrrelting Mis form for accounts maintained outside of the Unted States by omen foreign Mancial :restitutions. Therein if you are only skating the form Limited Liablity Company (LLC). If the name on Me 1 is an LLC treated as a for an erase you hold is the United States, you may leave the field blank pertnerstip for U.S. federal tax purposes. check the -tirrined theility Company' Consult with the person requesting this form if you are wenn d the linnet box and enter la' in the space provided. II the LLC has Ned Form 8832 or 2553 to institution is subject to these requirements. A recpaiWer may indicate that a code is be taxed as a corporation. check the 'Limited Liability Company box and N the not required by providing you with a Form W.9 with 'Noe Applicable* (or any space provided enter 'C' Ice C corporation or •S' for S repeater. li t is a simile indication) written or parted on the Me for a FATCA exemption code. sing4e.member LLC that Is a disregarded era's, do not check the Uneed Lisa/4y Compare* box, instead chock the rest box In ine 3 enclivraVer proprietor or A —An organization exempt from tax under section 501(a) or any individual sirglemembet LLC' retirement pan as defined In section 7701(y07) Et — The United States or any of its agencies or astrumentalaies Line 4, Exemptions C—A state, the District of Cokembia. a US. commornvealthcepOssession, or If you are exempt from barm withholdng ardor FATCA reportit, enter en the any of the political subdivisions or instrumentalities appropriate space In tine 4 any codes) that may apply to you. 0—A corporation the ark of which is regularly traded on ore or more Exempt payee code. established securities nudists, as deserted in Regulations section • Generray. irewiduas endure solo proprietors) are not exempt from bart 1.1472-1(cKlIg) withholdng. E —A corporation Tan o a member of the same expanded ateuted group as • Except as provided below, corporations are exempt from backup withholding corporation described in Regulations section 1.1472-1(cyle0 for certain payments, ncluckig interest a-id &beers. F —A dealer' in securities. commode:its, a derivative Mangle netruments • Corporations are not exempt tern backup w voice:rig for payments Tad* ri enclosing notional principal contracts, futures, forwards. and options) that as settlement of payment card or third party network transactions. registered as such under the laws of the Unted States a any slate • Corporations are net exempt from backup withholding with respect to attorneys' G —A real estate investment trust fees or grins proceeds paid to attorneys. and corporations that provide medical or H—A regulated investment cream as defined n section 851 or an entity health are services we not exempt with respect to payments reportable on Form registered et all times during the tax mar under the Investment Company Act of 1099-MISC. 1940 The blowing codes Identity payees that are exempt from baclap wirofing I —A corner trust fund as defined n section 564(a) Enter the appropriate code n the space it Me 4. 1—An organization exempt Iran tax under section 501(a), any IM, a a J—A bank as defined in section 581 custodial account under section 403(0X7) t the account satisfies the rearemente K —A broke a section 401(!2) L—A truth exempt from tax under section 664 or desated i section 4947(a)(1) 2— The United States a any of a agencies or instrunentataies M—A tax exempt !WV under a section 403(0) pith or section 457(9) plan 3—A state. the District of Columbia. a U.S. comnerwearm « possession, or Note. You may with to consult with the financial insetutian requesting this form to any of thor political subdivisions a inseurnentalitles Ottoman° whether the FATCA orb and/or exempt payee code snood be 4—A foreign gOVeTrileflt or any of its political sublvisions. armee Or complied. instrumentalities Line 5 5—A corporation Enter your address (number, street, and apersent or suer curled. This is whore 6—A dealer n securities or conmodees required to register in the limed the requester of this Form W-9 will mad your information returns. States. the District of Columbia, a a US. cormionevealth or possession 7—A futures catenate merchant registered with the Commodity Futures Line 6 Tradkig Commission Enter your ca, state. and ZIP code. *—A real estate investment trust 9—An entity registered at al times raring the tax year under the Inverter Part I. Taxpayer Identification Number (TIN) Company Act of 1940 Enter your TIN In the remarks% bee. If you are a resident awn and you do not 10—A corrrisso Mot fund operated by a bank under section 584(a) have and are not *able to get an SSN, your TIN is your IRS individual taxpayer identification number (MM. Enter II in the social security number box. If you do net 11—A franca Institution have an ITIN. see Now fo get a YIN below. 12—A middleman known n the :vestment conformity as a nominee or If you are a sole proprietor and you have an EIN. you may enter either your SSN Custodian EIN. However, the IRS prefers that you we your SSN. 13—A trust exempt from tax wider section 664 or deSCribed in section 4947 II you are a single.mernter LLC that is disregarded as an entity separate from its The following chart shows types el payments that may be exempt from backup owner Pee Limited:Jab* Company iLLC) on this page), enter me owner's SSN wtvciding. The chart apples to the exempt payees Wed above. 1 through 13. (or EIN. if the owner has one). Do not enter the disregarded enta's EIN. If the LLC darted a a corporation or partnership, enter the entity's EN. IF the payment is for... THEN the payment IS exempt for... Note. See the chart on page 4 for fuller clarification 01name and TIN combiners. Interest and dividend payments Al etemPt payees except How to get a TIN. If you do not have a TIN. apply for One immertety. TO apply for 7 or an SSN, get Form SS-5. Application for a Social Socenty Cat, from your local SSA office or get the form online at www.ssagov. You may also get this form by Broker transactions Exempt payees 1 through 4 and 6 calling 1-800772-1213. Use Form W-7, Application for IRS Individual Taxpayer through 11 and at C corporations. S Identification Nunes, to apply to an MN, a Form SS-4. Application for Employer corpcalicets must not enter an exempt Identification Number, to apply toe an ON. You can apply for an EIN erne by payee code because they we theme, accosts.° the IRS wiebaito at vanykspoyfttaJnesses and dome on Empiefer only for sales of nor-owed sautes toreetitcatir Number MIN) tale Starting a Business. You can get Forms W.7 and amaired prior to 2012. SS-4 tem the IRS by visiting IRS.gov or by calling 1.800-TAX-FORM (1-800.629.3676). Bate exchange transactions and Exempt payees I @wane 4 If you are asked to cantata Form W-9 Si do not have allN. apply fora TIN patronage dividends and write 'Applied For In MO space for the TIN, sign and date eye form, ire give to the requester. Fa interest ad dividend payments. and certain payments made Pelmets over 5600 regained to be Generally. exempt payees with respect to ready tradable itstruments. generally you will have 60 days to get reported and deect sales over 55.0001 1 through 51 a TIN and give it to the requester before you are eerie to backup maholdng on payments. The 60 day rule does not apply to other types of payments. You will be Payments made iii settlement of Exempt payees I through 4 subject to backup wthhoking on al such payments wild you provide your 714 to Parent and a third party network the requester. transactions Note. Entering *Applied For' means that you nave meaty applied for a TIN or that you intend to apply for one soat I See Form 1099-MISC. Miscellaneous Income. and b insbbons Carom A disrepraeled US. onto That nes a *stair owner must use the anprOpeiate Po:meet-A EFTA00807281  Form W-9 (Rev. 12-2014) Page 4 Part II. Certification 'You met sew yds needed name and neu may also enter youbuses or CEA rare Co To estatifsh to the wehholdng agent that you are a U.S. person. or resident e'en, the 'Bushes nernektreauded reply' nano line You may ere ether aye SSW to EN Of you sign Form W-9. You may be requested lo sign by the withhokfing agent even if ham ce.). a.4 the IRE ercaroges you to uee yVV SSN Items 1.4. or 5 below indicate otherwise. 'list Yet and ado Be name d the rust elate. a mimeo two too nor rumba the TN of the prams reoweentsam e, Mateo etas the legs entity t will is not deematee nth. 6[0:Kart For a pant account. only the person *lose TIN is shown in Part I Should sign Mit) MAO see Specialoks lorparonees on pen 2. (when required) In the case of a doegarded entity, the person Identified on The 1 'Note. Grantee also neat prando a cam W.9 to feat°, or Mat met sign. Exempt payees. see Exempt payee code earlier. NOte. It nO name a Girded when more than one name is listed. the lumber will be Signature requirements. Gametes the certification as incfcated 0 items 1 considered to be that of the first name listed. through 5 below. 1. Interest. eividend, and barter exchange accounts opened before 1984 Secure Your Tax Records from Identity Theft and broker accounts considered active dunng 1983. You must give your Identity theft occurs when someone uses your personal infOrMatiOn Sint es your correct TIN. but you do not have to sign thU Cectficaten. name. SSN, a other Identifying information Mthout yOtr per to corm* 2. Interest, dividend, broke+, end barter exchange accounts opened after fraud a other cranes. An identity thief may isle your SSN to get a lob or may file • 1983 and broker accounts considered inactve during 1983. You must sign tax return using your SSN to receive a refund. certificates or backup withholding mit apply. If you aro subject to backup the To reduce your risk: vrenholcing and you we merely providing your correct TIN to the requester, you trop oron out Ocen 2 in the certification before signing the lam • Protect yew SSN. 3. Reel estate transactions. You mint sign the aitilloaben. You may clefs out • Enure your employer le protecting yaw SSN. and kern 2 of the certification. • Be careful when choosing a tax preparer. 4. Other payments. You must give your correct TW. but you do not have 10 sign If your lax records are affected by Identity theft and you rare a notice from the certifcation Legless you have been notified that you have weer* given en the IRS. respond right away to the name and phone numbs anted on the MS hone/ TIN. -Other payments' include payments made notice ce letter. in the course requesters trade or business for rents, royalties. goods (Ow than biselfortee II your tax records are not currently affected by identity theft but you think merchandso). medical and health care services (including payments to YOU we at risk due to a lost a stolen purse a weltd. questionable credit card safety corporations), payments to a nonemployee lot services. garments made in or credit report. contact the IRS Identity Theft liodne at 1-800433-4490 or submit Seteentent of payment card ad thed parry network tansadions. payments to Form 14039. cotes feting boat orow members and fithenren, and gross proceeds paid to attorneys (rocluang payments to corporations). For more isformabon. see Publication 4535,!dotty Theft Prevention and Victim Assistant*. 5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under Victims of Identity theft who se experiencing economic harm a a system section 529), IRA. Coveedell ESA, Archer MSA or NSA contributions or Problem. Or we Seeking help in resolving tax problems that have not been restated distributions, and pension distributions. You must 0* your correct TIN, but you trough normal channels, may be eligible Ice Taxpayer Advocate Service (TAS) do not have to tgn the certification, assistance. You can reach TAS by Carp the TAS toll-free case ntske line at 1477-7774778 or TTY/TOO 1-800629-4059. What Name and Number To Give the Requester Protect yourse“ from suspicious snails or phishing schemes. Pheshing is the Far this type of account creation and use of email and websites designed to min* legitimate business Give name and SSN of: snails and websitos. The most carmen act is saving at erns to a user fats* 1. Indira's) claiming to be an eV-lb/reed legitimate enterprise in an attempt to scan the user The indivieual into summckeng private information that voi be used la identity theft. 2. Two or more indiveluals (pint The actual owner of the account or. account) if combined funds, the first The IRS does not initiate contacts with taxpayers via emits. Also, the IRS does not request persons detailed information through email ce met tuPaYers for Individual on the accent' the PIN numbers. paeSwOrclE. Or similar secret access laceration b their credit card. 3. Custodian account of a minor The minor' brink. Or other financial accounts. (uniform Get to Minors Act) II you receive an Lemolloted email Musing to be from the IRS. forward the 4. a. The usual revocable savings The gramontrustee message to periringOiregov. You may also report misuse of the IRS name. Ingo. trust (grantor is also trustee) or other RS property to the Treasury imp000r Geese for Tax Administration b. So-called mist account that is The actual owner' (WM) at 1400.366'4484. You can forward suspicious malls to the Federal not a legal or veld trust under Trade Con minion at: spantucsgov or contact them at www et gOvfitltheff Or state Law 1-87740T/4M 04M-43S-4334 5. Sole proprietorship or disregarded The owner! Visit IRS.ocre to learn rncro about Identity theft led how to reduce your risk entity Owned by an individual 6. Grantor trust filing under Optional The grantor Privacy Act Notice Form 1099 Fling Method 1 (see ReguiSPOS section 1.671-4(b)N(I Section 6109 of the Internal Revenue Code requires you to prow* you correct TN to persons enrAding federal agencies) wise are required to fie Informatien returns with the IRS to report interest. (*Wends, or certain other name pad to For this type of account Give name and EIN of: you: mortgage interest you paid: the acquiseim or abandonment of secured 7. Thetegaidel entity not owned by an The *ems property: the canceration of debt. Or contributions you made to an IRA. Archer MSA a NSA The person collecting this form uses the irdameben on the loran to 8. A wild trust. estate. a pension bust Legal entity fee Info motion returns with the IRS. reporting the above inform:Mon Routine uses of this hlormatcn include giving 4 to the Department of Melee tix civil and 9. Corporation or LLC elm:trig The Dammam Crinti apatite, and to cities. states. the District of Columbia. and U.S. corporate Status co Form 8832 a commonwealths and possessions foe use in administering their awe. The Form 2553 intonation also may be disclosed to Other' countries under a treaty, to federal and 10. Association, club. religicus, The organisation state agencies to enforce civil and crintinal laws, or to federal law enforcement and charitable. educational, Or other tax- intelligence agencies to combat terrorism You must prow:fey*: 11N vottether or exempt organization not you aro required to file a tax return. Under section 34436, panes must genial 11. Partnership or mule-member LLC The partnership withhotcl a percentage of taxable glow* clividellet, and certain ether payments to a payee who dues not give a TIN to the payer. Cereal penalties may also apply for 12. A broker or registered nominee The broker or nceninee CeOvideg false or fraudulent Information. 13. Accord with the Department 01 The public entity Agrieuture n the named a pubic entity (such as a state or local goverment. school district, or prison) that receives agriculture Seer payments 14. Grantor trust filing under the Form The Mast 1041 Fig Method or the Optional Form 1099 We Method 2 (see Reg its section 1.871.4(b)(2)0) 931) use snit as cede ow name of tie pence time meter youeenah. II Cat one ptmonon Idis accast has an We milt emcees weber must be turrahed. 'Circle the Inner. name and rumen the minor's ESN. EFTA00807282