B.1_RFQ 475671 - Enclosure E_W-9 Form.pdf

Form W-9 is a Request for Taxpayer Identification Number and Certification document issued by the Internal Revenue Service (IRS). This form is completed by individuals and entities that are required to file information returns with the IRS. The form requests the taxpayer identification number (TIN)—either a social security number (SSN) for individuals or an employer identification number (EIN) for entities—along with certification regarding backup withholding status and Foreign Account Tax Compliance Act (FATCA) reporting requirements.

The form collects identifying information including the entity or individual's name, business name if applicable, U.S. address, and city/state/ZIP code. Part I requires entry of the appropriate TIN, while Part II contains certification statements where the filer certifies that the TIN provided is correct, confirms they are not subject to backup withholding (or claims an exemption), confirms U.S. citizen or resident status, and certifies the accuracy of any FATCA codes entered. The document includes detailed instructions addressing special circumstances such as foreign persons, nonresident aliens, disregarded entities, partnerships, and various account types. It specifies penalties for failure to furnish a TIN ($50 per occurrence), civil penalties for false withholding statements ($500), and potential criminal penalties for willfully falsifying certifications. The instructions clarify exemptions from backup withholding for specific payee types and outline procedures for obtaining a TIN if one is not currently held.