Exhibit a(1)(F)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON
SUBSTITUTE FORM W-9
Obtaining a Number
If you don't have a taxpayer identification number or you don't know your number, obtain Form SS-5, Application for a Social Security Number Card (for individuals), or Form SS-4, Application for Employer Identification Number (for businesses and all other entities), at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number.
Payees Exempt from Backup Withholding
Payees specifically exempted from backup withholding on ALL payments include the following (Section references are to the Internal Revenue Code):
Payments of dividends and patronage dividends not generally subject to backup withholding include the following.
Payments of interest not generally subject to backup withholding include the following.
Exempt payees described above should file the Substitute Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER
Certain payments other than interest, dividends, and patronage dividends that are not subject to information reporting are also not subject to backup withholding. For details, see sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A and 6050N, and the regulations under those sections.
Privacy Act Notice.Section 6109 requires most recipients of dividend, interest, or other payments to give taxpayer identification numbers to payers who must report the payments to the IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of tax returns. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states and the District of Columbia to carry out their tax laws. Payers must be given the numbers whether or not recipients are required to file a tax return. Payers must generally withhold 30.5% of taxable interest, dividend, and certain other payments to a payee who does not furnish a taxpayer identification number to a payer. Certain penalties may also apply.
Penalties
(1) Penalty for Failure to Furnish Taxpayer Identification Number.If you fail to furnish your taxpayer identification number to a payer, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.
(2) Civil Penalty for False Information With Respect To Withholding.If you make a false statement with no reasonable basis that results in no imposition of backup withholding, you are subject to a penalty of $500.
(3) Criminal Penalty for Falsifying Information.Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.
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.
For this type of account: |
Give the SOCIAL SECURITY NUMBER of |
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1. | An individual's account | The individual | ||||
2. | Two or more individuals (joint account) | The actual owner of the account or, if combined funds, the first individual on the account(1) | ||||
3. | Husband and wife (joint account) | The actual owner of the account or, if joint funds, the first individual on the account(1) | ||||
4. | Custodian account of a minor (Uniform Gift to Minors Act) | The minor(2) | ||||
5. | Adult and minor (joint account) | The adult or, if the minor is the only contributor, the minor(1) | ||||
6. | Account in the name of guardian or committee for a designated ward, minor or incompetent person | The ward, minor or incompetent person(3) | ||||
7. | (a) | The usual revocable savings trust account (grantor is also trustee) | The grantor-trustee(1) | |||
(b) | So-called trust account that is not a legal or valid trust under state law | The actual owner(1) | ||||
For this type of account: |
Give the EMPLOYER IDENTIFICATION NUMBER of |
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8. | Sole proprietorship account | The Owner(4) | ||||
9. | A valid trust, estate or pension trust | Legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)(5) | ||||
10. | Corporate account | The corporation | ||||
11. | Religious, charitable or educational organization account | The organization | ||||
12. | Partnership account held in the name of the business | The partnership | ||||
13. | Association, club or other tax-exempt organization | The organization | ||||
14. | A broker or registered nominee | The broker or nominee | ||||
15. | Account with the Department of Agriculture in the name of a public entity (such as a State or local government, school district, or prison), that receives agricultural program payments | The public entity |
Note: If no name is circled when there is more than one name, the number will be considered to be that of the first name listed.