B.1_477787 - Enclosure E_W-9 Form.pdf

This is Form W-9, Request for Taxpayer Identification Number and Certification, issued by the Department of the Treasury Internal Revenue Service in March 2024. The form is used to collect taxpayer identification information from individuals and entities that are required to file information returns with the IRS. The form requests the name of the entity or individual, business name if different, federal tax classification, address, and either a Social Security Number (SSN) or Employer Identification Number (EIN). Part II requires certification under penalties of perjury that the TIN provided is correct, that the filer is not subject to backup withholding, and that the FATCA code information is accurate.

The form includes comprehensive instructions addressing backup withholding requirements, foreign person status, nonresident alien rules, and FATCA reporting obligations. Key exemption codes are provided for payees exempt from backup withholding, including organizations exempt under IRC Section 501(a), U.S. government agencies, certain financial institutions, and specific investment entities. The instructions clarify requirements for disregarded entities, partnerships, trusts, and other business structures, as well as guidance on identity theft protection and obtaining a TIN. The form specifies that it must be given to the requester and not sent to the IRS, and serves as documentation for entities making payments subject to IRS information reporting requirements.