The Housing Authority of the City of Meriden

An Affirmative Action/Equal Opportunity Employer

22 Church Street ⚫ Meriden, CT 06450

Phone: (203) 235-0157 Fax: (203) 634-1971

INVITATION TO BID

Dated: August 27, 2026

BID #IFB-2026-MHA-02

SNOW REMOVAL SERVICES AT THE

FOLLOWING PROPERTIES:

YALE ACRES

SCATTERED SITES

HANOVER PLACE VETERAN’S HOUSING,

COMMUNITY TOWERS

143 WEST MAIN STREET, 88-92 WEST MAIN STREET

MHA Office – 22 CHURCH ST & 16 CHURCH ST

The Housing Authority of the City of Meriden (“MHA”) is currently requesting bids from qualified firms for Snow Removal Services for the 2026/2027 season. Responses will be received by September 28, 2026 by 3:00 PM.

The bidding documents will be available electronically beginning Thursday, August 27, 2026 on Marketplace. Interested bidders must register for the category “Snow Removal Services” at https://ha.internationaleprocurement.com/requests.html?company_id=86055

Prior to the deadline, responses must be uploaded where provided for within the eProcurement

Housing Marketplace.

The questions cutoff date is Monday, September 21, 2026 by 3:00 PM.

All proposers are responsible for all terms and conditions set forth in the bid documents. By virtue of completing, signing, and submitting the bid, the proposer agrees with instructions, terms, conditions and requirements set forth in the document.

All bids will be evaluated based on the criteria set forth in the bid documents and a recommendation will be made to the Board of Commissioners of the Housing Authority of City of Meriden. MHA reserves the right to accept or reject any and/or all proposals.

The Housing Authority of the City of Meriden is an Affirmative Action / Equal Opportunity Employer and conducts its business in accordance with all Federal, State and Local laws, regulations and guidelines.

Section 3, Small, Minority, Women Business Enterprises and Disabled are encouraged to participate in this process.

Michael Dagostino Executive Director https://ha.internationaleprocurement.com/requests.html?company_id=86055

INSTRUCTIONS TO BIDDERS

1. Bidders are expected to examine the Specifications, drawings, instructions and the work site(s). Failure to do so will be at the bidder’s risk. The Meriden Housing Authority

(referred to herein as “MHA”) recommends a final walkthrough prior to the signing of the contract if awarded.

2. The MHA will award contracts only to contractors who have the ability to perform successfully under the requirements of the proposed contract. In determining the responsibility of the contractor, the MHA will consider such matters as the contractor’s integrity, record of past performance, equipment and labor resources.

The MHA reserves the right to reject any bid where an investigation of the available information does not satisfy the MHA that the bidder is qualified or has the capacity to carry out the terms of the contract documents.

3. The following documents must be submitted and included in responder’s bid submission:

a. Bid Form (“Attachment A”)

b. Statement of Qualifications (“Attachment B”)

c. Client references for similar work (“Attachment C”)

d. List of Equipment (“Attachment D”)

e. Non-Collusion Affidavit

f. W-9 Form

4. The MHA is exempt from the payment of taxes imposed by the Federal or State

Governments. Such taxes shall not be included in the bid prices.

5. The MHA reserves the right to award the contracts to one or multiple vendors. The MHA reserves the right to accept or reject any and/or all proposals. Bidders shall insert the words “No Bid” on the bid sheet for any location they decline to submit a price. MHA will not accept zero (“0”) bids.

6. Site visits are scheduled for Wednesday, September 9, 2026 at 10 AM in the following order beginning with Yale Acres:

• Yale Acres, 46 Broadvale Rd, Meriden

• Scattered Sites, Wells Terrace & Wall Street, Meriden

• Community Towers, 55 Willow Street

• Hanover Place, 249 Hanover St, Meriden

• 143 West Main Street & 88-92 West Main Street, Meriden

• MHA Office, 22 Church Street & 16 Church Street, Meriden

GENERAL CONDITIONS

The contractor shall furnish all labor, equipment, and materials necessary for the performance of the work.

1. All work shall be directed by a qualified and experienced supervisor. All personnel shall be properly trained for the performance of the work and shall be thoroughly familiar with the site, location of furnishings, equipment, etc.

2. The contractor shall exercise caution to avoid damage to curbs, landscaping, vehicles, signage and structures. The contractor shall be responsible for all damage to persons or property that occurred as a result of the contractor’s fault or negligence. The contractor shall take the appropriate safety and health precautions to protect the work, the workers, the public and the property of others.

3. The contractor shall provide the MHA with telephone numbers and/or pager numbers and/or cellar telephone numbers for a 24-hour contact person and alternate.

4. MHA anticipates that it will initially award a contract for a period of one (1) year with the option, at the discretion of the MHA, with one additional one-year renewal.

5. Before commencing any work, the contractor shall furnish the MHA with certificates of insurance showing the following insurance is in force and shall maintain insurance coverage in full force for the duration of the contract:

a. Commercial General Liability with a combined single limit for bodily injury and property damage of not less than $1,000,000 per occurrence, general aggregate minimum limit of $2,000,000. Waiver of Subrogation to be provided in favor of the Meriden Housing Authority.

b. Umbrella/Excess Liability not less than $1,000,000 and $1,000,000 aggregate. Waiver of Subrogation to be provided in favor of the Meriden

Housing Authority.

c. Auto Liability on owned and non-owned motor vehicles used on the site(s) or in connection therewith for a combined single limit for bodily injury and property damage of not less than $1,000,000 per occurrence. For every vehicle utilized during the term of this program, when not owned by the entity, each vehicle must have evidence of automobile insurance coverage with limits of no less than $100,000/$300,000 and medical pay of $5,000.

a. Workers’ Compensation- in accordance with State of CT

Workers’ Compensation laws.

*** Meriden Housing Authority, Maynard Road Corporation, Yale Acres LLC and/or Hanover Place LLC shall be named as additionally insured on all certificates of insurance. All certificates of insurance shall provide that no coverage may be cancelled or non-renewed by the insurance company until at least 30 days prior written notice has been given to the Meriden Housing

Authority, Maynard Road Corporation, Yale Acres LLC and/or Hanover Place.

6. Invoices submitted for payment consideration must include a work order form which must include:

a. Service dates, times and locations on site and bid prices per complex with proper snowfall amount noted.

b. Invoices fully complying with these requirements will be submitted to the

MHA and promptly paid thereafter.

c. MHA reserves the right to require additional information to verify the details of any invoice submitted including time stamped photo evidencing the date and time of work performed.

7. If the contractor fails or refuses to perform the work or any part thereof with due diligence that will ensure its completion within the time specified in this contract, the MHA may, by written notice to the contractor, terminate the contractor’s right to proceed. The MHA may terminate this contract, in whole or in part, whenever the

MHA determines that such termination is in the best interest of the MHA.

8. The contractor shall not assign or transfer any interest in this contract.

9. The properties and premises will be occupied by the MHA and its clientele on a continual basis.

10. Attached to this solicitation is the Bid form that must be signed and returned with bid by the due date noted above.

STATEMENT OF WORK

1. The Contractor shall perform snow plowing and related services for the designated property(s) to maintain safe and accessible conditions.

2. The Contractor shall provide all labor, equipment and materials necessary for the following services for all paved/concrete surfaces within the contract limit lines on the attached property maps. Vendors may bid plowing only or sidewalks only or both.

• Curb-to-curb snow plowing of all vehicle areas, driveways;

• Mechanical application of snow and ice melt/salt mixture to vehicle areas and application of concrete friendly de-icing materials to sidewalks and stairs/steps.

• Edge-to-edge clearing of snow form all walkways, entrances, sidewalks, stairs/steps (front of every unit up to front door);

3. Walkways and entrances shall be cleared promptly after plowing. If snow continues to fall during business hours, Contractor will return as necessary to maintain safe access.

4. The Snow & Ice Melt/Salt. The de-icing materials shall be 100% calcium chloride or other materials which are non-injurious to concrete surfaces and approved by the MHA. Sidewalks - concrete friendly snow and ice melt only.

5. Snow shall be moved and piled away from traffic areas and shall not interfere with sight lines in parking areas and driveways. Snow shall not be piled in a manner that inhibits access or egress from buildings. Snow shall not be piled against structures or equipment, or in a manner that damages or destroys landscaping. All fire hydrants, newspaper boxes, trash containers shall be kept clear of snow.

6. Material and Equipment: The contractor shall provide all material and equipment including but not limited to snowplow trucks, electric sanders, skid steers or similar machinery, snow blowers and shovels for walkways and de-icing agents

(salt, sand, calcium chloride, etc.). The Contractor may use commercial payloaders, pushers and mini-loaders, bobcats, etc. as necessary.

7. Trigger for Service: Snow removal services shall begin automatically upon the accumulation of three (3) inches as measured onsite or by a designated local weather source, however as directed by MHA staff. However, snow removal services, for a storm with a total accumulation of less than three (3) inches shall begin immediately upon conclusion of the storm.

• Additionally for Community Towers – the sidewalks from the entrance

(3 entrance doors) to the driveway must be opened up and kept clear of snow every three (3) inches for emergency vehicles. The parking lots and sidewalks must be plowed and free of snow within one-half hour of each storm.

8. Pre-Treatment is at the cost of the Contractor.

9. Disputed snowfall quantities will be verified by records used/maintained by

MHA.

10. Documentation: Contractor shall keep records of the following information:

• Date and time of service

• Weather conditions

• Amount of snow accumulation

• Materials used for de-icing

11. Exclusions:

• The removal and relocation of snow piles from the site (unless specified).

• Clearing unpaved areas.

• Roof snow removal.

12. These requirements have been prepared to provide a complete job in every aspect.

Any work not specifically mentioned but incidental to the completion of any part of the work shall be considered as part of the contract.

SNOW REMOVAL LOCATIONS

2026-2027 SEASON

PROPERTY LOCATION AREAS

Yale Acres Broadvale Road Broadvale Court Elizabeth Road Elizabeth Court Gilbert Road Meriden, CT 162 Units

Option 1: Office parking lot, resident parking lots/spaces.

Option 2: Sidewalks and front steps up to front door. Clear snow around fire hydrants.

Scattered Sites

26 Welles Terrace, 220, 228, 234 Wall Street, and North Wall Street-up to I-691 bridge

Sidewalks only (26 Welles Terrace = driveway and sidewalks)

Hanover Towers 24 Hanover Street Meriden, CT 9 Units

Option 1: Parking lot and resident spaces.

Option 2: Sidewalks and steps.

Make sure dumpster area is clear of snow.

Relocation of snow needed.

Community Towers 55 Willow Street Meriden, CT

Option 1: Resident parking lots/spaces. Make sure dumpster area is clear of snow.

Option 2: Sidewalks up to doors. Clear snow around fire hydrants, if any.

143 West Main Street

143 West Main Street Sidewalks only.

88-92 West Main Street (Commercial)

88-92 West Main Street Parking Lot and sidewalks

MHA Office

22 Church Street Meriden, CT

Option 1: Office parking lot.

Make sure dumpster area is clear of snow.

Option 2: Sidewalks up to doors. Clear snow around fire hydrants, if any.

16 Church Street 16 Church Street (behind MHA Office)

Sidewalks only

SNOW REMOVAL SERVICES FOR THE

MERIDEN HOUSING AUTHORITY

Attachment A

BID FORM

YALE ACRES

Broadvale Road, Broadvale Court, Gilbert Road, Elizabeth Road, Elizabeth Court, Prices are in accordance with the scope of work as indicated in the bid document dated Aug. 27, 2026

MHA has the right to award contracts to one or multiple vendors.

OPTION 1 OPTION 2

PLOWING SIDEWALKS & STEPS

(A). 0”-4” $_______________ $______________ PER STORM

(B). 4.1”-8” $_______________ $______________ PER STORM

(C). 8.1”-12” $_______________ $______________ PER STORM

(D). OVER 12” $_______________ $______________ PER STORM

(E). Price for Snow Relocation* $___________________________ PER HOUR

(F). Price for Snow & Ice Melt/Salt $_______________________ PER APPLICATION

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the site to a specified location. Price is to be submitted on a “per hour” basis.

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following formula:

(5 x storm quantity A) + (3 x storm quantity B)

(2 x storm quantity C) + (1 x storm quantity D)

Acknowledgement:

DATE: ________________________________________________________________

CONTRACTOR: _______________________________________________________

ADDRESS: ____________________________________________________________

TELEPHONE:__________________________EMAIL:_________________________

AUTHORIZED SIGNATURE: _____________________________________________

NAME AND TITLE:______________________________________________________

220, 228, 234 Wall Street and North Wall Street, Meriden, CT

SIDEWALKS ONLY

(A). 0”-4” $_____________________________ PER STORM

(B). 4.1”-8” $_____________________________ PER STORM

(C). 8.1”-12” $_____________________________ PER STORM

(D). OVER 12” $_____________________________ PER STORM

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

26 Welles Terrace, Meriden, CT

PLOWING DRIVEWAY SIDEWALKS

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

HANOVER PLACE

249 Hanover Street, Meriden, CT

OPTION 1 OPTION 2

PLOWING SIDEWALKS & STEPS

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

COMMUNITY TOWERS

55 Willow Street, Meriden, CT

OPTION 1 OPTION 2

PLOWING SIDEWALKS

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

143 West Main Street, Meriden, CT

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

88-92 West Main Street, Meriden, CT

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

MHA OFFICE

22 Church Street, Meriden, CT

Prices are in accordance with the scope of work as indicated in the bid document dated Aug. 2026

OPTION 1 OPTION 2

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the site to a specified location. Price is to be submitted on a lump sum “per hour” basis.

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

16 Church Street, Meriden, CT

*Relocation is defined as providing the necessary labor and equipment to relocate the snow removed from the

An award will be given to the lowest, responsible, responsive and qualified bidder based on the following

(5 x storm quantity A) + (3 x storm quantity B)

Statement of Qualification

Attachment B

1. Contractor Information:

Company Name:

Address:

Phone:

Mobile Phone:

Fax:

Contact Person:

2. Trades / Materials You Supply:

3. Company Size: Annual Volume: $

Total Number of Employees: Field Staff: Office:

4. City-Based Resident Employees (%):

5. Contractor’s License Number:

State in which licensed:

6. OTHER License Number:

State in which licensed:

7. Minority Status (circle one): MBE / WBE / SBE / SDBE Attach copy of your certificates (local/state)

8. City-Based Company Yes No

9. Federal Tax I.D. number:

10. What is the largest Performance Bond received?

Not Applicable

11. What is the largest job completed to date:

12. Bond company name (Attach Reference Letter):

Not Applicable

13. Do You Have a Company Safety Plan? Yes No

What Is Your Experience Modifier For Workmen's Compensation:

14. Do You Have General Liability Insurance? Yes No

Limits:

15. Please Provide At Least Two (2) Trade/Supplier References; with contact numbers:

1)

2)

16. Please provide at least three (3) project references; with contact numbers: complete Attachment C.

17. Please provide current list of equipment to be used for landscaping services: complete Attachment D.

Submitted By: ____________________________________________________

(Signature) (Date)

Print Name/Title: ______________________________________________________________________

Attachment C

REFERENCES

Client Name:__________________________________________________________________

Client Address:________________________________________________________________

Point of Contact/Phone Number/Email:___________________________________________

Project Name:_________________________________________________________________

Work Performed:______________________________________________________________

Date of work:__________________________________________________________________

Point of Contact/Phone Number/Email:___________________________________________

Project Name:_________________________________________________________________

Point of Contact/Phone Number/Email:___________________________________________

Project Name:_________________________________________________________________

Attachment D

LIST OF EQUIPMENT

1. _______________________________________________________________________

2. _______________________________________________________________________

3. _______________________________________________________________________

4. _______________________________________________________________________

5. _______________________________________________________________________

6. _______________________________________________________________________

7. _______________________________________________________________________

8. _______________________________________________________________________

9. _______________________________________________________________________

10. _______________________________________________________________________

11. _______________________________________________________________________

12. _______________________________________________________________________

13. _______________________________________________________________________

14. _______________________________________________________________________

15. _______________________________________________________________________

16. _______________________________________________________________________

17. _______________________________________________________________________

18. _______________________________________________________________________

19. _______________________________________________________________________

20. _______________________________________________________________________

Attachment E

Non-Collusion Affidavit

NON-COLLUSION AFFIDAVIT

STATE OF ________________ ss.

COUNTY OF _____________

______________________________________; being duly sworn deposes and says that:

1. He is __________________________________ (owner, partner, officer, representative or agent) of

_______________________________________ the Bidder that has submitted the attached Bid.

2. He is fully informed respecting the preparation and contents of the attached Bid and of all pertinent circumstances respecting such Bid.

3. Such Bid is genuine and is not a collusive or sham Bid.

4. Neither the Said Bidder nor any of its officers, partners, owners, agents, representatives, employees or parties conspired, connived or agreed, directly or indirectly with any other Bidder, firm or person to submit a collusive or sham Bid in connection with the contract for which the attached bid has been submitted or to refrain from bidding in connection with such Contract, or has any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other Bidder, firm, person to fix the price or prices in the attached Bid or any other Bid, or to fix any overhead, profit or cost estimate through collusion, conspiracy or connivance, or unlawful agreement with any advantage against the Housing

Authority of the City of Meriden or any person interested in the proposed Contract; and

5. The prices quoted in the attached Bid are fair and proper and are not tainted by any collusion, conspiracy, connivance or unlawful agreement on the part of the Bidder or any of its agents, representatives, owners, employees, or parties in interest, including this affidavit.

Signature/Title

Subscribed and sworn to before me this _______ day of _______________ 20__.

Name

Title

My commission expires ______________________, 20____.

Attachment F

W-9 Form

Form W-9 (Rev. March 2024)

Request for Taxpayer Identification Number and Certification

Department of the Treasury Internal Revenue Service Go to www.irs.gov/FormW9 for instructions and the latest information.

Give form to the requester. Do not send to the IRS.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

P ri n t o r ty p e

S ee

S p ec if ic In st ru ct io n s on p ag e

3.

1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded entity’s name on line 2.)

2 Business name/disregarded entity name, if different from above.

3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check only one of the following seven boxes.

Individual/sole proprietor C corporation S corporation Partnership Trust/estate

LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) Note: Check the “LLC” box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate box for the tax classification of its owner.

Other (see instructions)

3b If on line 3a you checked “Partnership” or “Trust/estate,” or checked “LLC” and entered “P” as its tax classification, and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check this box if you have any foreign partners, owners, or beneficiaries. See instructions

4 Exemptions (codes apply only to certain entities, not individuals;

see instructions on page 3):

Exempt payee code (if any)

Exemption from Foreign Account Tax Compliance Act (FATCA) reporting code (if any)

(Applies to accounts maintained outside the United States.)

5 Address (number, street, and apt. or suite no.). See instructions.

6 City, state, and ZIP code

Requester’s name and address (optional)

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later.

Note: If the account is in more than one name, see the instructions for line 1. See also What Name and Number To Give the Requester for guidelines on whose number to enter.

Social security number or

Employer identification number

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue

Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign Here

Signature of

U.S. person Date

General Instructions Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.

What’s New Line 3a has been modified to clarify how a disregarded entity completes this line. An LLC that is a disregarded entity should check the appropriate box for the tax classification of its owner. Otherwise, it should check the “LLC” box and enter its appropriate tax classification.

New line 3b has been added to this form. A flow-through entity is required to complete this line to indicate that it has direct or indirect foreign partners, owners, or beneficiaries when it provides the Form W-9 to another flow-through entity in which it has an ownership interest. This change is intended to provide a flow-through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reporting requirements. For example, a partnership that has any indirect foreign partners may be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS is giving you this form because they

Cat. No. 10231X Form W-9 (Rev. 3-2024)

Form W-9 (Rev. 3-2024) Page 2 must obtain your correct taxpayer identification number (TIN), which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following.

• Form 1099-INT (interest earned or paid).

• Form 1099-DIV (dividends, including those from stocks or mutual funds).

• Form 1099-MISC (various types of income, prizes, awards, or gross proceeds).

• Form 1099-NEC (nonemployee compensation).

• Form 1099-B (stock or mutual fund sales and certain other transactions by brokers).

• Form 1099-S (proceeds from real estate transactions).

• Form 1099-K (merchant card and third-party network transactions).

• Form 1098 (home mortgage interest), 1098-E (student loan interest), and 1098-T (tuition).

• Form 1099-C (canceled debt).

• Form 1099-A (acquisition or abandonment of secured property).

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

Caution: If you don’t return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later.

By signing the filled-out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued);

2. Certify that you are not subject to backup withholding; or

3. Claim exemption from backup withholding if you are a U.S. exempt payee; and

4. Certify to your non-foreign status for purposes of withholding under chapter 3 or 4 of the Code (if applicable); and

5. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting is correct. See What Is FATCA Reporting, later, for further information.

Note: If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:

• An individual who is a U.S. citizen or U.S. resident alien;

• A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States;

• An estate (other than a foreign estate); or

• A domestic trust (as defined in Regulations section 301.7701-7).

Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding. Payments made to foreign persons, including certain distributions, allocations of income, or transfers of sales proceeds, may be subject to withholding under chapter 3 or chapter 4 of the Code (sections 1441–1474). Under those rules, if a Form W-9 or other certification of non-foreign status has not been received, a withholding agent, transferee, or partnership (payor) generally applies presumption rules that may require the payor to withhold applicable tax from the recipient, owner, transferor, or partner (payee). See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

The following persons must provide Form W-9 to the payor for purposes of establishing its non-foreign status.

• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the disregarded entity.

• In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the grantor trust.

• In the case of a U.S. trust (other than a grantor trust), the U.S. trust and not the beneficiaries of the trust.

See Pub. 515 for more information on providing a Form W-9 or a certification of non-foreign status to avoid withholding.

Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person (under Regulations section 1.1441-1(b)(2)(iv) or other applicable section for chapter 3 or 4 purposes), do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a qualified foreign pension fund under Regulations section 1.897(l)-1(d), or a partnership that is wholly owned by qualified foreign pension funds, that is treated as a non-foreign person for purposes of section 1445 withholding, do not use Form W-9. Instead, use Form W-8EXP (or other certification of non-foreign status).

Nonresident alien who becomes a resident alien. Generally, only a 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 treaties contain a provision known as a saving clause. Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.

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 from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items.

1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption from tax.

5. Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this 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 first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first Protocol) and is relying on this exception to claim an exemption from tax on their scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.

Backup Withholding What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include, but are not limited to, interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third-party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1. You do not furnish your TIN to the requester;

2. You do not certify your TIN when required (see the instructions for Part II for details);

3. The IRS tells the requester that you furnished an incorrect TIN;

4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only); or

5. You do not certify to the requester that you are not subject to backup withholding, as described in item 4 under “By signing the filled-out form” above (for reportable interest and dividend accounts opened after 1983 only).

Form W-9 (Rev. 3-2024) Page 3

Certain payees and payments are exempt from backup withholding.

See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information.

See also Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier.

What Is FATCA Reporting?

The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all U.S. account holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form W-9 for more information.

Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you are no longer tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account, for example, if the grantor of a grantor trust dies.

Penalties Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, 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.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions

Line 1

You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.

• Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name.

Note for ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040 you filed with your application.

• Sole proprietor. Enter your individual name as shown on your Form 1040 on line 1. Enter your business, trade, or “doing business as” (DBA) name on line 2.

• Partnership, C corporation, S corporation, or LLC, other than a disregarded entity. Enter the entity’s name as shown on the entity’s tax return on line 1 and any business, trade, or DBA name on line 2.

• Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. Enter any business, trade, or DBA name on line 2.

• Disregarded entity. In general, a business entity that has a single owner, including an LLC, and is not a corporation, is disregarded as an entity separate from its owner (a disregarded entity). See Regulations section 301.7701-2(c)(2). A disregarded entity should check the appropriate box for the tax classification of its owner. Enter the owner’s name on line 1. The name of the owner entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S.

federal tax purposes has a single owner that is a U.S. person, the U.S.

owner’s name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity’s name on line 2. If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.

Line 2

If you have a business name, trade name, DBA name, or disregarded entity name, enter it on line 2.

Line 3a

Check the appropriate box on line 3a for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3a.

IF the entity/individual on line 1 is a(n) . . .

THEN check the box for . . .

• Corporation Corporation.

• Individual or

• Sole proprietorship

Individual/sole proprietor.

• LLC classified as a partnership for U.S. federal tax purposes or

• LLC that has filed Form 8832 or 2553 electing to be taxed as a corporation

Limited liability company and enter the appropriate tax classification:

P = Partnership, C = C corporation, or S = S corporation.

• Partnership Partnership.

• Trust/estate Trust/estate.

Line 3b

Check this box if you are a partnership (including an LLC classified as a partnership for U.S. federal tax purposes), trust, or estate that has any foreign partners, owners, or beneficiaries, and you are providing this form to a partnership, trust, or estate, in which you have an ownership interest. You must check the box on line 3b if you receive a Form W-8 (or documentary evidence) from any partner, owner, or beneficiary establishing foreign status or if you receive a Form W-9 from any partner, owner, or beneficiary that has checked the box on line 3b.

Note: A partnership that provides a Form W-9 and checks box 3b may be required to complete Schedules K-2 and K-3 (Form 1065). For more information, see the Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

If you are required to complete line 3b but fail to do so, you may not receive the information necessary to file a correct information return with the IRS or furnish a correct payee statement to your partners or beneficiaries. See, for example, sections 6698, 6722, and 6724 for penalties that may apply.

Line 4 Exemptions

If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you.

Exempt payee code.

• Generally, individuals (including sole proprietors) are not exempt from backup withholding.

• Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends.

• Corporations are not exempt from backup withholding for payments made in settlement of payment card or third-party network transactions.

• Corporations are not exempt from backup withholding with respect to attorneys’ fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC.

The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space on line 4.

1—An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2).

Form W-9 (Rev. 3-2024) Page 4

2—The United States or any of its agencies or instrumentalities.

3—A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities.

4—A foreign government or any of its political subdivisions, agencies, or instrumentalities.

5—A corporation.

6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or territory.

7—A futures commission merchant registered with the Commodity Futures Trading Commission.

8—A real estate investment trust.

9—An entity registered at all times during the tax year under the Investment Company Act of 1940.

10—A common trust fund operated by a bank under section 584(a).

11—A financial institution as defined under section 581.

12—A middleman known in the investment community as a nominee or custodian.

13—A trust exempt from tax under section 664 or described in section 4947.

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

IF the payment is for . . . THEN the payment is exempt for . . .

• Interest and dividend payments All exempt payees except for 7.

• Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations.

S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012.

• Barter exchange transactions and patronage dividends

Exempt payees 1 through 4.

• Payments over $600 required to be reported and direct sales over $5,0001

Generally, exempt payees 1 through 5.2

• Payments made in settlement of payment card or third-party network transactions

Exempt payees 1 through 4.

1 See Form 1099-MISC, Miscellaneous Information, and its instructions.

2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys’ fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with “Not Applicable” (or any similar indication) entered on the line for a FATCA exemption code.

A—An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37).

B—The United States or any of its agencies or instrumentalities.

C—A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities.

D—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i).

E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i).

F—A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state.

G—A real estate investment trust.

H—A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940.

I—A common trust fund as defined in section 584(a).

J—A bank as defined in section 581.

K—A broker.

L—A trust exempt from tax under section 664 or described in section 4947(a)(1).

M—A tax-exempt trust under a section 403(b) plan or section 457(g) plan.

Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.

Line 5

Enter your address (number, street, and apartment or suite number).

This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, enter “NEW” at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.

Line 6

Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have, and are not eligible to get, an SSN, your TIN is your IRS ITIN. Enter it in the entry space for the Social security number. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN.

If you are a single-member LLC that is disregarded as an entity separate from its owner, enter the owner’s SSN (or EIN, if the owner has one). If the LLC is classified as a corporation or partnership, enter the entity’s EIN.

Note: See What Name and Number To Give the Requester, later, for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately.

To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.SSA.gov. You may also get this form by calling 800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification

Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/EIN. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or Form SS-4 mailed to you within 15 business days.

If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and enter…