GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER
TO GIVE THE PAYER. — Social Security numbers have nine digits separated by two hyphens
( i.e. 000-00-0000). Employer identification numbers have nine digits separated by only one
hyphen ( i.e. , 00-0000000). The table below will help determine the number to give the payer.
(1) List first and circle the name of the person whose number you furnish.
(2) Circle the minor’s name and furnish the minor’s social security number.
(3) Circle the ward’s, minor’s or incompetent person’s name and furnish such person’s social security number.
(4) You must show your individual name. You may also enter your business name. You may use either your Social Security
Number or your Employer Identification Number.
(5) List first and circle the name of the legal trust, estate, or pension trust.
Give the SOCIAL
For this type of account:
An individual’s account
Two or more individuals (joint account)
The actual owner of the account or, if combined funds, the
first individual on the account(l)
Husband and wife (joint account)
The actual owner of the account or, if joint funds, either
Custodian account of a minor (Uniform Gift to Minors
Adult and minor (joint account)
The adult, or if the minor is the only contributor, the
Account in the name of guardian or committee for a
designated ward, minor, or incompetent person
The ward, minor, or incompetent person(3)
a. The usual revocable savings trust account (grantor is also
b. So-called trust account that is not a legal or valid trust
under State law
The actual owner(1)
Sole proprietorship or single-owner LLC