EFTA01451492.pdf

Form W-9 (Rev. 8-2013) Page 3 Exempt payee code. Generally, indroduals (including sole proprietors) are not G —A real estate investment trust exempt from backup withholding. Corporations are exempt from backup H —A regulated investment company as defined in section 851 or an entity withholding for certain payments, such as interest and dividends. Corporations are registered at all times during the tax year under the Investment Company Act of not exempt from backup withholding for payments made in settlement of payment 1940 card or third party network transactions. I —A common trust fund as defined in section 584(a) Note. If you are exempt from backup withholding. you should still complete this loon to avoid possble erroneous backup withholding. J—A bark as defined in section 581 The following codes identify payees that are exempt from backup withholding: K —A broker 1—An organization exempt from tax under section 501(a), any IRA. or a 1—A trust exempt from lax under section 664 or described in section 4947(a)(1) custodial account under section 403(b)(7) if the account satisfies the requirements M —A tax exempt trust under a section 403(b) plan or section 457(g) plan of section 401(f)(2) 2 —The United States or any of its agencies or instnanentalities Part I. Taxpayer Identification Number (TIN) 3—A suite, the District of Columbia, a possession of the United States, or any of Enter your TIN in the appropriate box. If you are a resident alien and you do not their political sutxfivisicers or instrumentailies have and are not eligible to get an SSN, your TIN is your IRS uviissOual taxpayer 4—A foreign government or any of its political subdivisions. agencies. or identification number 011N). Enter It in the social security number box. If you do not instrumentalities have an ITIN. see How to get a TIN below. it you are a sole proprietor and you have an EIN. you may enter either your SSN 5—A corporation or EIN. However. the IRS prefers that you use your SSN. 6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States If you are a single-member U.0 that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on page 2). enter the owner's SSN (ix 7—A futures commission merchant registered with the Commodity Futures EIN. if the owner has one). Do not enter the disregarded entity's EIN. If the LLC is Trading Commission classified as a corporation or partnership, enter the entity's EIN. 8—A real estate investment trust Note, See the chart on page 4 for further clarification of name and TIN 9 —An entity registered at all times during the lax year under the Investment combinations. Company Act of 1940 How to get a TIN. If you do not have a TIN, apply for one immediately. To apply 10—A common trust fund operated by a bank under section 584(a) for an SSN. get Form SS-5. Application for a Social Security Card, from your local Social Security Administration o ' online at twnessegov. You 11—A financial institution Use Form W-7. Application for may also get this form by calling 1 12—A middleman known in the investment community as a nominee or IRS Individual Taxpayer Identificat . apply for an ITIN. or Form SS-4. custodian Application for Employer Identification Number, to apply for an EIN. You can apply 13—A trust exempt from tax under section 564 Or described in section 4947 for an EIN onlne by accessing the IRS websde at www.irs.govibusinesses and clicking on Employer Identification Number (EIN) under Starting a Business. You The following chart shows types of payments that may be exempt from backup can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling 1-800- withholding. The chart applies to the exempt payees listed above. 1 through 13. TA)(-FORM If you are asked to complete Form W-9 but do not have a TIN. apply for a TIN IF the payment Is for... THEN the payment is exempt for ... and 'ante - Applied For in the space for the T1N, sign and date the form, and give it to the requester. For interest and dividend payments. and certain payments made Interest and dividend payments All exempt payees except with respect to readily tradable instruments. generally you will have 60 days to get for 7 a TIN and give it to the requester before you are subject to backup withholdng on payments. The 60-day rule does not apply to other types of payments. You win be Broker transactions Exempt payees 1 through 4 and 6 subject to backup withholding on all such payments until you provide your TIN to through 11 and all C corporations. S the requester. corporations must not enter an exempt Note. Entering 'Applied For' means that you have already applied for a TIN or that payee code because they are exempt you intend to apply for one soon. only for sales of noncovered securities acquired poor to 2012. Caution: A disregarded U.S. entry that has a foreign owner must use the appropriate Form 1011-8. Barter exchange transactions and Exempt payees 1 through 4 patronage dividends Part II. Certification To establish to the withholding agent that you are a U.S. person, or resident alien. Payments over $600 required to be Generally, exempt payees sign Form W-9. You may be requested to sign by the withholding agent even if reported and direct sales over $5,000' 1 through 52 items 1, 4, or 5 below indicate otherwise. For a joint account. only the person whose TIN is shown in Pan I should sign Payments made in settlement of Exempt payees 1 through 4 (when required). In the case of a disregarded entity, the person identified on the payment card or third party network -Name' line must sign. Exempt payees. seeErarptpayeecodeeadier. transactions Signature requirements. Complete the certification as indicated in items 1 'See Form 1099-MISC, Miscellaneous Income, and its instructions. through 5 below. 'However, the following payments made o a corporation and reportable on Form 1. Interest, dividend, and barter exchange accounts opened before 1984 1099'MISC are not exempt from backup withholding: medical and health care and broker accounts considered active during 1983. You must give your payments, attorneys' fees, gross proceeds paid to an attorney, and payments for correct TIN, but you do not have to sign the certification. services paid by a federal executive agency. 2- Interest, dividend, broker, and barter exchange accounts opened after Exemption from MICA reporting code. The following codes identify payees 1983 and broker accounts considered inactive during len You must sign the that are exempt from reporting under FATCA. These codes apply to persons certification or backup withholding will apply. If you are subject to backup submitting this form for accounts maintained outside of the United States by withhokIng and you are merely providing your correct TIN to the requester, you certan foreign financial institutions. Therefore. if you are only submitting the form must cross out item 2 in the certification before signing the form. for an account you hold in the United States, you may leave this field blank. 3. Real estate transactions. You must sign the certification. You may cross out Consult with the person requesting this form if you are uncertain if the financial item 2 of the certification. essteuton is subject to these requirements. 4. Other payments. You must give your correct T1N, but you do not have to sign A—An organization exempt from tax under section 501(a) or any individual the certification unless you have been notified that you have previously given an retirement plan as defined in section 7701(a$37) incorrect TIN. 'Other payments' include payments made in the course of the B — The United Stales or any 01 Its agencies or Instrumentalities requester's trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to C —A state, the District of Columbia. a possession of the United States, or any corporations). payments to a nonemployee for services. payments made in of their political subdivisions or instrumentalities settlement of payment card and third party network transactions, payments to D —A corporation the stock of which is regularly traded on one or more certain fishing boat crew members and fishermen, and gross proceeds paid to established securities markets. as described in Reg. section 1.1472-1(0)1)(i) attorneys (including Payments to corporations). E —A corporation that is a member of the same expanded affiliated group as a 5. Mortgage interest paid by you, acquisition or abandonment of secured corporation described n Reg. section 1.1472-1(c)(iyo property, cancellation of debt, qualified tuition program payments (under section 529). IRA. Cowden ESA. Archer MSA or HSA contributions or F —A dealer on securities, commodities, or derivative financial instruments distributions, and pension distributions. You must give your correct TIN. but you (including notional principal contracts. futures. forwards. and options) that is do not have to sign the certification. registered as such under the laws of the United States or any state CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0108116 CONFIDENTIAL SONY GM_00254300 EFTA01451492