DocuSign Envelope ID: 2E20F7CF-153F-42FA-8827-9889FD2D2C28 Form W-9 (Rev. 3-2024) Page 2 must obtain your correct taxpayer identification number (TIN), which Foreign person. If you are a foreign person or the U.S. branch of a may be your social security number (SSN), individual taxpayer foreign bank that has elected to be treated as a U.S. person (under identification number (ITIN), adoption taxpayer identification number Regulations section 1.1441-1(b)(2)(iv) or other applicable section for (ATIN), or employer identification number (EIN), to report on an chapter 3 or 4 purposes), do not use Form W-9. Instead, use the information return the amount paid to you, or other amount reportable appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a on an information return. Examples of information returns include, but qualified foreign pension fund under Regulations section 1.897(l)-1(d), or are not limited to, the following. a partnership that is wholly owned by qualified foreign pension funds, • Form 1099-INT (interest earned or paid). that is treated as a non-foreign person for purposes of section 1445 • Form 1099-DIV (dividends, including those from stocks or mutual withholding, do not use Form W-9. Instead, use Form W-8EXP (or other funds). certification of non-foreign status). • Form 1099-MISC (various types of income, prizes, awards, or gross Nonresident alien who becomes a resident alien. Generally, only a proceeds). nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax • Form 1099-NEC (nonemployee compensation). treaties contain a provision known as a saving clause. Exceptions • Form 1099-B (stock or mutual fund sales and certain other specified in the saving clause may permit an exemption from tax to transactions by brokers). continue for certain types of income even after the payee has otherwise • Form 1099-S (proceeds from real estate transactions). become a U.S. resident alien for tax purposes. • Form 1099-K (merchant card and third-party network transactions). If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption • Form 1098 (home mortgage interest), 1098-E (student loan interest), from U.S. tax on certain types of income, you must attach a statement and 1098-T (tuition). to Form W-9 that specifies the following five items. • Form 1099-C (canceled debt). 1. The treaty country. Generally, this must be the same treaty under • Form 1099-A (acquisition or abandonment of secured property). which you claimed exemption from tax as a nonresident alien. Use Form W-9 only if you are a U.S. person (including a resident 2. The treaty article addressing the income. alien), to provide your correct TIN. 3. The article number (or location) in the tax treaty that contains the Caution: If you don’t return Form W-9 to the requester with a TIN, you saving clause and its exceptions. might be subject to backup withholding. See What is backup 4. The type and amount of income that qualifies for the exemption withholding, later. from tax. By signing the filled-out form, you: 5. Sufficient facts to justify the exemption from tax under the terms of 1. Certify that the TIN you are giving is correct (or you are waiting for a the treaty article. number to be issued); Example. Article 20 of the U.S.-China income tax treaty allows an 2. Certify that you are not subject to backup withholding; or exemption from tax for scholarship income received by a Chinese 3. Claim exemption from backup withholding if you are a U.S. exempt student temporarily present in the United States. Under U.S. law, this payee; and student will become a resident alien for tax purposes if their stay in the United States exceeds 5 calendar years. However, paragraph 2 of the 4. Certify to your non-foreign status for purposes of withholding under first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the chapter 3 or 4 of the Code (if applicable); and provisions of Article 20 to continue to apply even after the Chinese 5. Certify that FATCA code(s) entered on this form (if any) indicating student becomes a resident alien of the United States. A Chinese that you are exempt from the FATCA reporting is correct. See What Is student who qualifies for this exception (under paragraph 2 of the first FATCA Reporting, later, for further information. Protocol) and is relying on this exception to claim an exemption from tax Note: If you are a U.S. person and a requester gives you a form other on their scholarship or fellowship income would attach to Form W-9 a than Form W-9 to request your TIN, you must use the requester’s form if statement that includes the information described above to support that it is substantially similar to this Form W-9. exemption. Definition of a U.S. person. For federal tax purposes, you are If you are a nonresident alien or a foreign entity, give the requester the considered a U.S. person if you are: appropriate completed Form W-8 or Form 8233. • An individual who is a U.S. citizen or U.S. resident alien; Backup Withholding • A partnership, corporation, company, or association created or What is backup withholding? Persons making certain payments to you organized in the United States or under the laws of the United States; must under certain conditions withhold and pay to the IRS 24% of such • An estate (other than a foreign estate); or payments. This is called “backup withholding.” Payments that may be • A domestic trust (as defined in Regulations section 301.7701-7). subject to backup withholding include, but are not limited to, interest, tax-exempt interest, dividends, broker and barter exchange Establishing U.S. status for purposes of chapter 3 and chapter 4 transactions, rents, royalties, nonemployee pay, payments made in withholding. Payments made to foreign persons, including certain settlement of payment card and third-party network transactions, and distributions, allocations of income, or transfers of sales proceeds, may certain payments from fishing boat operators. Real estate transactions be subject to withholding under chapter 3 or chapter 4 of the Code are not subject to backup withholding. (sections 1441–1474). Under those rules, if a Form W-9 or other You will not be subject to backup withholding on payments you receive certification of non-foreign status has not been received, a withholding if you give the requester your correct TIN, make the proper certifications, agent, transferee, or partnership (payor) generally applies presumption and report all your taxable interest and dividends on your tax return. rules that may require the payor to withhold applicable tax from the Payments you receive will be subject to backup withholding if: recipient, owner, transferor, or partner (payee). See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 1. You do not furnish your TIN to the requester; The following persons must provide Form W-9 to the payor for 2. You do not certify your TIN when required (see the instructions for purposes of establishing its non-foreign status. Part II for details); • In the case of a disregarded entity with a U.S. owner, the U.S. owner 3. The IRS tells the requester that you furnished an incorrect TIN; of the disregarded entity and not the disregarded entity. 4. The IRS tells you that you are subject to backup withholding • In the case of a grantor trust with a U.S. grantor or other U.S. owner, because you did not report all your interest and dividends on your tax generally, the U.S. grantor or other U.S. owner of the grantor trust and return (for reportable interest and dividends only); or not the grantor trust. 5. You do not certify to the requester that you are not subject to • In the case of a U.S. trust (other than a grantor trust), the U.S. trust backup withholding, as described in item 4 under “By signing the filled- and not the beneficiaries of the trust. out form” above (for reportable interest and dividend accounts opened See Pub. 515 for more information on providing a Form W-9 or a after 1983 only). certification of non-foreign status to avoid withholding.