M—A tax exempt trust under a section 403(b) plan or
section 457(g) plan
Note: You may wish to consult
with the financial institution requesting this form
to determine whether the FATCA code and/or exempt
payee code should be completed.
Line 5
Enter your address (number, street, and apartment or
suite number). This is where the requester of this
Form W-9 will mail your information returns. If this
address differs from the one the requester already
has on file, write NEW at the top. If a new
address is provided, there is still a chance the old
address will be used until the payor changes your
address in their records.
Line 6
Enter your city, state, and ZIP code.
Part I. Taxpayer Identification Number
(TIN)
your TIN in the appropriate box.
you are a resident alien and you do not have and are
not eligible to get an SSN, your TIN is your IRS
individual taxpayer identification number (ITIN).
Enter it in the social security number
box. If you do not have an ITIN, see How to get a
TIN below.
If you are a sole proprietor and you have an EIN,
you may enter either your SSN or EIN.
If you are a single-member LLC that is disregarded
as an entity separate from its owner, enter the
owner’s SSN (or EIN, if the owner has one). Do not
enter the disregarded entity’s EIN. If the LLC is
classified as a corporation or partnership, enter
the
entity’s EIN.
Note: See What Name and Number To
Give the Requester, later, for further clarification
of name and TIN combinations.
How to get a TIN. 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 SSA office or get this form online at
www.SSA.gov. You may also get
this form by calling 1-800-772-1213. 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 www.irs.gov/Businesses
and clicking on Employer Identification Number (EIN)
under Starting a Business. Go to www.irs.gov/Forms to
view, download, or print Form W-7 and/or Form SS-4. Or,
you can go to www.irs.gov/OrderForms
to place an order and have Form W-7 and/or SS-4 mailed
to you within 10 business days.
If you are asked to complete Form W-9 but do not
have a TIN, apply for a TIN and write “Applied For”
in the space for the TIN, sign and date the form,
and give it to the requester. For interest and
dividend payments, and certain payments made with
respect
to readily tradable instruments, generally you will
have 60 days to get a TIN and give it to the
requester before you are subject to backup
withholding on payments. The 60-day rule does not
apply to other types of payments. You will be
subject
to backup withholding on all such payments until you
provide your TIN to the requester.
Note: Entering “Applied For” means
that you have already applied for a TIN or that you
intend to apply for one soon.
Caution: A disregarded U.S. entity
that has a foreign owner must use the appropriate
Form W-8.
Part II. Certification
To establish to the withholding agent that you are a
U.S. person, or resident alien, sign Form W-9. You
may be requested to sign by the withholding agent
even if item 1, 4, or 5 below indicates otherwise.
For a joint account, only the person whose TIN is
shown in Part I should sign (when required). In the
case of a disregarded entity, the person identified
on line 1 must sign. Exempt payees, see Exempt payee
code, earlier.
Signature requirements. Complete
the certification as indicated in items 1 through 5
below.