EFTA01451491.pdf

Form W-9 (Rev. 8-2013) Page 2 In the cases below, the following person must give Form W-9 to the partnership Updating Your Information for purposes of establishing its U.S. Pao and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business You must provide updated information to any person to whom you claimed to be in the United States: an exempt payee it you are no longer an exempt payee and anticipate recervug reportable payments in the future from this person. For example, you may need to • In the case of a disregarded entity with a U.S. owner, the U.S. owner of the provide updated information if you are a C corporation that elects to be an S disregarded entity and not the entity. corporation, or it you no longer are tax exempt. In addition. you must furnish a new • In the case of a grantor trust with a U.S. grantor or other U.S. owner. generally. Form W-9li the name or T1N changes for the account, for example, it the grantor the U.S. grantor or other U.S. owner of the grantor trust and not the trust. and of a grantor trust des. • In the case of a U.S. trust (other than a grantor trust) the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Penalties Foreign person. If you area foreign person or the U.S. branch of a foreign bank Failure to furnish TIN. If you fail to furnish your comet TIN to a requester, you are that has elected to be treated as a U.S. person, do not use Form W-9. Instead. use subject to a penalty of S50 for each such failure unless your failure is duo to the appropnate Form W-8 or Form 8233 (see Publication 515. Withholding of Tax reasonable cause and not to wilful neglect. on Nonresident Miens and Foreign Entitles), Civil penalty for false information with respect to withholding. If you make a Nonresident alien who becomes a resident alien. Generally. only a nonresident false statement with no reasonable basis that results in no backup withholding, alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on you are subject to a 5500 penalty. certain types of income. However. most tax treaties contain a provision known as a "saving clause? Exceptions specified in the saving clause may permit an Criminal penalty for falsifying Information. Willfully falsifying certifications or exemption from tax to continue for certain types of income even after the payee affirmations may subject you to cnminal penalties including fines and/or imprisonment. has otherwise become a U.S. resident alien for tax purposes. If you are a U.S. resident alien who is relying on an exception contained in the Misuse of TINs. If the requester discloses or uses TINs in violation of federal law. saving clause of a tax treaty to cairn an exemption from U.S. tax on certain types the recrues,or may he cubical to CIVII and cnmnal penalties. of income. you must attach a statement to Form W-9 that specifies the following five items: Specific Instructions 1. The treaty country. Generalty. Sys must be the same treaty under which you claimed exemption from tax as a nonresident alien. Name 2. The treaty article addressing the income. you are an individual, you must generally enter the name shown on your income 3. The article lumber (ce location) in the tax treaty that contains the saving tax return. However. if you have changed your last name. for instance. due to clause and its exceptions. marriage without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your 4. The type and amount of income that qualifies for the exemption from tax. new last name. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty li the account is in joint names, list first, and then circle the name of the person article. or entity whose number you entered in Pad I of the form. Example. Article 20 of the U.S.-China income tax treaty allows an exemption Sole proprietor. Enter your individual name as shown on your income tax return from tax for scholarship income received by a Chinese student temporanly present on the 'Name' line. You may enter your business, trade, or 'doing business as n the United States. Under U.S. law, this student will become a resident alien for MA' name on the 'Business name/disregarded entity name" line. tax purposes it his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30. Partnership, C Corporation, or S Corporation. Enter the entity's name on the 1984) allows the provisions of Article 20 to continue to apply even after the "Name' fine and any business, trade, or "doing business as (DOA) name" on the Chinese student becomes a resident alien of the United States. A Chinese student "Business narne/doregarded entity name" line. who qualifies for this exception (under paragraph 2 of the first protocol) and is Disregarded entity. For U.S. federal tax purposes. an entity that s disregarded as relying on this exception to claim an exemption from tax on his or her scholarship an entity separate from its owner is treated as a 'disregarded entity." See or fellowship income would attach to Form W-9 a statement that includes the Regulation section 301.7701-2(oX2)Iiii). Enter the owner's name on the 'Name" information descnbed above to support that exemption. line. The name of the entity entered on the 'Name" line should never be a If you are a nonresident alien or a foreign entity, give the requester the disregarded entity. The name on the 'Name' line must be the name shown on the appropriate completed Form W-8 or Form 8233. income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes What s backup withholding? Persons making certain payments to you must has a single owner that is a U.S. person, the U.S. owner's name is required to be under certain conditions withhold and pay to the IRS a percentage of such payments. This is called 'backup withholding." Payments that may be subject to Provided on the "Name" line. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter backup withholding include interest. tax-exempt interest, dividends. broker and the disregarded entity's name on the 'Business name/disregarded entity name' barter exchange transactions. rents. royalties, nonemployee pay. payments made line. If the owner of the disregarded entity is a foreign person, the owner must in settlement of payment card and third party nehvork transactions. andcortem complete an appropriate Form W-8 instead of a Form W-9. This is the case even if payments from fishing boat operators. Real estate transactions are not subject to the foreign person has a U.S. TIN. backup withholding. Note. Check the appropnate box fa the V.S. federal tax classification of the You will not be subject to backup withholding on payments you receive if you person whose name is entered on the 'Name" line (Individual/sole proprietor. give the requester your correct TIN, make the proper certifications. and report all Partnership, C Corporation, S Corporation. Trust/estate). your taxable interest and dividends On your tax return. Limited Liability Company (LLC). If the person identified on the "Name" line is an Payments you receive will be subject to backup LLC, check the 'Limited liability company' box only and enter the appropriate withholding it: code for the U.S. federal tax classification in the space provided. If you we an LLC that 13 treated as a partnership for U.S. federal tax purposes, enter "P" for 1. You do not furnish your TIN to the requester. partnership. If you are an LLC that has filed a Form 8832 or a Form 2553 to be 2. You do not certify your TIN when required (see the Part 11 instructions on page taxed as a corporation, enter "C' for C corporation or 'V' for S corporation, as 3 for details). appropriate. If you are an LLC that is disregarded as an entity separate from its owner under Regulation section 301.7701.3 (except for employment and excise 3. The IRS teas the requester that you furnished an incorrect TIN, tax). do not check the LLC box unless the owner of the LLC (required to be 4. The IRS leas you that you are subject to backup withholding because you did identified on the 'Name" Ina) is another LLC that is not disregarded for U.S. not report all your interest and dividends on your tax return (for reportable interest federal tax purposes. If the LLC is disregarded as an entity separate from as and dividends only). or owner, enter the appropriate tax classification of the owner identified on the 5. You do not certify to the requester that you are not subject to backup 'Name' line. withholding under 4 above (for reportable interest and dividend accounts opened Other entities. Enter your business name as shown on required U.S. federal tax after 1983 only). documents on the "Name" line. This name should match the name shown on the Certain payees and payments are exempt from backup withholding. SeeExemPl Charter a other legal document creating the entity. You may enter any business, payee code on page 3 and the separate Instructions for the Requester of Form trade. or DBA name on the 'Business namerdisregarded entity name" line. W-9 fa more information. Also see Special rules for partnerships on page I. Exemptions If you are exempt from backup withholding and/or FATCA regOrling, enter in the What Is FATCA reporting? The Foreign Account Tax Compliance Act (FATCA) Exemptions box. any °odds) that may apply to you. See Exempt payee code and requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are Exemption from FATCA reporting code on page 3. exempt from FATCA reporting. Soo Exemption from FATCA reporting code on page 3 and the Instructions for the Requester of Form W-9 for more information. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0108115 CONFIDENTIAL SONY GM_00254289 EFTA01451491