EnteryourTINintheappropriatebox.TheTINprovidedmustmatchthenamegivenonthe“Name”linetoavoidbackupwithholding.Forindividuals,thisisyoursocialsecuritynumber(SSN).However,foraresidentalien,soleproprietor,ordisregardedentity,seethePartIinstructionsonpage3.Forotherentities,itisyouremployeridentificationnumber(EIN).Ifyoudonothaveanumber,seeHowtogetaTINonpage3.
Note.Iftheaccountisinmorethanonename,seethechartonpage4forguidelinesonwhosenumbertoenter.
Underpenaltiesofperjury,Icertifythat:
1.Thenumbershownonthisformismycorrecttaxpayeridentificationnumber(orIamwaitingforanumbertobeissuedtome),and
2. Iamnotsubjecttobackupwithholdingbecause:(a)Iamexemptfrombackupwithholding,or(b)IhavenotbeennotifiedbytheInternalRevenueService(IRS)thatIamsubjecttobackupwithholdingasaresultofafailuretoreportallinterestordividends,or(c)theIRShasnotifiedmethatIamnolongersubjecttobackupwithholding,and
3.IamaU.S.citizenorotherU.S.person(definedbelow).
Certificationinstructions.Youmustcrossoutitem2aboveifyouhavebeennotifiedbytheIRSthatyouarecurrentlysubjecttobackupwithholdingbecauseyouhavefailedtoreportallinterestanddividendsonyourtaxreturn.Forrealestatetransactions,item2doesnotapply.Formortgageinterestpaid,acquisitionorabandonmentofsecuredproperty,cancellationofdebt,contributionstoanindividualretirementarrangement(IRA),andgenerally,paymentsotherthaninterestanddividends,youarenotrequiredtosignthecertification,butyoumustprovideyourcorrectTIN.Seetheinstructionsonpage4.
Sign
Here
Signatureof
U.S.person▶Date▶
GeneralInstructions
SectionreferencesaretotheInternalRevenueCodeunlessotherwisenoted.
PurposeofForm
ApersonwhoisrequiredtofileaninformationreturnwiththeIRSmustobtainyourcorrecttaxpayeridentificationnumber(TIN)toreport,forexample,incomepaidtoyou,realestatetransactions,mortgageinterestyoupaid,acquisitionorabandonmentofsecuredproperty,cancellationofdebt,orcontributionsyoumadetoanIRA.
UseFormW-9onlyifyouareaU.S.person(includingaresidentalien),toprovideyourcorrectTINtothepersonrequestingit(therequester)and,whenapplicable,to:
1.CertifythattheTINyouaregivingiscorrect(oryouarewaitingforanumbertobeissued),
2.Certifythatyouarenotsubjecttobackupwithholding,or
3.ClaimexemptionfrombackupwithholdingifyouareaU.S.exemptpayee.Ifapplicable,youarealsocertifyingthatasaU.S.person,yourallocableshareofanypartnershipincomefromaU.S.tradeorbusinessisnotsubjecttothewithholdingtaxonforeignpartners’shareofeffectivelyconnectedincome.
Note.IfarequestergivesyouaformotherthanFormW-9torequestyourTIN,youmustusetherequester’sformifitissubstantiallysimilartothisFormW-9.
DefinitionofaU.S.person.Forfederaltaxpurposes,youareconsideredaU.S.personifyouare:
•AnindividualwhoisaU.S.citizenorU.S.residentalien,
•Apartnership,corporation,company,orassociationcreatedororganizedintheUnitedStatesorunderthelawsoftheUnitedStates,
•Anestate(otherthanaforeignestate),or
•Adomestictrust(asdefinedinRegulationssection301.7701-7).
Specialrulesforpartnerships.PartnershipsthatconductatradeorbusinessintheUnitedStatesaregenerallyrequiredtopayawithholdingtaxonanyforeignpartners’shareofincomefromsuchbusiness.
Further,incertaincaseswhereaFormW-9hasnotbeenreceived,apartnershipisrequiredtopresumethatapartnerisaforeignperson,
andpaythewithholdingtax.Therefore,ifyouareaU.S.personthatisapartnerinapartnershipconductingatradeorbusinessintheUnitedStates,provideFormW-9tothepartnershiptoestablishyourU.S.statusandavoidwithholdingonyourshareofpartnershipincome.
Cat.No.10231XFormW-9(Rev.12-2011)
ThepersonwhogivesFormW-9tothepartnershipforpurposesofestablishingitsU.S.statusandavoidingwithholdingonitsallocableshareofnetincomefromthepartnershipconductingatradeorbusinessintheUnitedStatesisinthefollowingcases:
•TheU.S.ownerofadisregardedentityandnottheentity,
•TheU.S.grantororotherownerofagrantortrustandnotthetrust,and
•TheU.S.trust(otherthanagrantortrust)andnotthebeneficiariesofthetrust.
Foreignperson.Ifyouareaforeignperson,donotuseFormW-9.Instead,usetheappropriateFormW-8(seePublication515,WithholdingofTaxonNonresidentAliensandForeignEntities).
Nonresidentalienwhobecomesaresidentalien.Generally,onlyanonresidentalienindividualmayusethetermsofataxtreatytoreduceoreliminateU.S.taxoncertaintypesofincome.However,mosttaxtreatiescontainaprovisionknownasa“savingclause.”ExceptionsspecifiedinthesavingclausemaypermitanexemptionfromtaxtocontinueforcertaintypesofincomeevenafterthepayeehasotherwisebecomeaU.S.residentalienfortaxpurposes.
IfyouareaU.S.residentalienwhoisrelyingonanexceptioncontainedinthesavingclauseofataxtreatytoclaimanexemptionfromU.S.taxoncertaintypesofincome,youmustattachastatementtoFormW-9thatspecifiesthefollowingfiveitems:
1.Thetreatycountry.Generally,thismustbethesametreatyunderwhichyouclaimedexemptionfromtaxasanonresidentalien.
2.Thetreatyarticleaddressingtheincome.
3.Thearticlenumber(orlocation)inthetaxtreatythatcontainsthesavingclauseanditsexceptions.
4.Thetypeandamountofincomethatqualifiesfortheexemptionfromtax.
5.Sufficientfactstojustifytheexemptionfromtaxunderthetermsofthetreatyarticle.
Example.Article20oftheU.S.-ChinaincometaxtreatyallowsanexemptionfromtaxforscholarshipincomereceivedbyaChinesestudenttemporarilypresentintheUnitedStates.UnderU.S.law,thisstudentwillbecomearesidentalienfortaxpurposesifhisorherstayintheUnitedStatesexceeds5calendaryears.However,paragraph2ofthefirstProtocoltotheU.S.-Chinatreaty(datedApril30,1984)allowstheprovisionsofArticle20tocontinuetoapplyevenaftertheChinesestudentbecomesaresidentalienoftheUnitedStates.AChinesestudentwhoqualifiesforthisexception(underparagraph2ofthefirstprotocol)andisrelyingonthisexceptiontoclaimanexemptionfromtaxonhisorherscholarshiporfellowshipincomewouldattachtoForm
W-9astatementthatincludestheinformationdescribedabovetosupportthatexemption.
Ifyouareanonresidentalienoraforeignentitynotsubjecttobackupwithholding,givetherequestertheappropriatecompletedFormW-8.
Whatisbackupwithholding?PersonsmakingcertainpaymentstoyoumustundercertainconditionswithholdandpaytotheIRSapercentageofsuchpayments.Thisiscalled“backupwithholding.” Paymentsthatmaybesubjecttobackupwithholdingincludeinterest,tax-exemptinterest,dividends,brokerandbarterexchangetransactions,rents,royalties,nonemployeepay,andcertainpaymentsfromfishingboatoperators.Realestatetransactionsarenotsubjecttobackupwithholding.
YouwillnotbesubjecttobackupwithholdingonpaymentsyoureceiveifyougivetherequesteryourcorrectTIN,makethepropercertifications,andreportallyourtaxableinterestanddividendsonyourtaxreturn.
Paymentsyoureceivewillbesubjecttobackupwithholdingif:
1.YoudonotfurnishyourTINtotherequester,
2.YoudonotcertifyyourTINwhenrequired(seethePartII
instructionsonpage3fordetails),
3.TheIRStellstherequesterthatyoufurnishedanincorrectTIN,
4.TheIRStellsyouthatyouaresubjecttobackupwithholdingbecauseyoudidnotreportallyourinterestanddividendsonyourtaxreturn(forreportableinterestanddividendsonly),or
5.Youdonotcertifytotherequesterthatyouarenotsubjecttobackupwithholdingunder4above(forreportableinterestanddividendaccountsopenedafter1983only).
Certainpayeesandpaymentsareexemptfrombackupwithholding.SeetheinstructionsbelowandtheseparateInstructionsfortheRequesterofFormW-9.
AlsoseeSpecialrulesforpartnershipsonpage1.
UpdatingYourInformation
Youmustprovideupdatedinformationtoanypersontowhomyouclaimedtobeanexemptpayeeifyouarenolongeranexemptpayeeandanticipatereceivingreportablepaymentsinthefuturefromthisperson.Forexample,youmayneedtoprovideupdatedinformationifyouareaCcorporationthatelectstobeanScorporation,orifyounolongeraretaxexempt.Inaddition,youmustfurnishanewFormW-9ifthenameorTINchangesfortheaccount,forexample,ifthegrantorofagrantortrustdies.
Penalties
FailuretofurnishTIN.IfyoufailtofurnishyourcorrectTINtoarequester,youaresubjecttoapenaltyof$50foreachsuchfailureunlessyourfailureisduetoreasonablecauseandnottowillfulneglect.
Civilpenaltyforfalseinformationwithrespecttowithholding.Ifyoumakeafalsestatementwithnoreasonablebasisthatresultsinnobackupwithholding,youaresubjecttoa$500penalty.
Criminalpenaltyforfalsifyinginformation.Willfullyfalsifyingcertificationsoraffirmationsmaysubjectyoutocriminalpenaltiesincludingfinesand/orimprisonment.
MisuseofTINs.IftherequesterdisclosesorusesTINsinviolationoffederallaw,therequestermaybesubjecttocivilandcriminalpenalties.
SpecificInstructions
Name
Ifyouareanindividual,youmustgenerallyenterthenameshownonyourincometaxreturn.However,ifyouhavechangedyourlastname,forinstance,duetomarriagewithoutinformingtheSocialSecurityAdministrationofthenamechange,enteryourfirstname,thelastnameshownonyoursocialsecuritycard,andyournewlastname.
Iftheaccountisinjointnames,listfirst,andthencircle,thenameofthepersonorentitywhosenumberyouenteredinPartIoftheform.
Soleproprietor.Enteryourindividualnameasshownonyourincometaxreturnonthe“Name”line.Youmayenteryourbusiness,trade,or“doingbusinessas(DBA)”nameonthe“Businessname/disregardedentityname”line.
Partnership,CCorporation,orSCorporation.Entertheentity'snameonthe“Name”lineandanybusiness,trade,or“doingbusinessas
(DBA)name”onthe“Businessname/disregardedentityname”line.
Disregardedentity.Entertheowner'snameonthe“Name”line.Thenameoftheentityenteredonthe“Name”lineshouldneverbeadisregardedentity.Thenameonthe“Name”linemustbethenameshownontheincometaxreturnonwhichtheincomewillbereported.Forexample,ifaforeignLLCthatistreatedasadisregardedentityforU.S.federaltaxpurposeshasadomesticowner,thedomesticowner'snameisrequiredtobeprovidedonthe“Name”line.Ifthedirectowneroftheentityisalsoadisregardedentity,enterthefirstownerthatisnotdisregardedforfederaltaxpurposes.Enterthedisregardedentity's
nameonthe“Businessname/disregardedentityname”line.Iftheownerofthedisregardedentityisaforeignperson,youmustcompleteanappropriateFormW-8.
Note.Checktheappropriateboxforthefederaltaxclassificationofthepersonwhosenameisenteredonthe“Name”line(Individual/soleproprietor,Partnership,CCorporation,SCorporation,Trust/estate).
LimitedLiabilityCompany(LLC).Ifthepersonidentifiedonthe“Name”lineisanLLC,checkthe“Limitedliabilitycompany”boxonlyandentertheappropriatecodeforthetaxclassificationinthespaceprovided.IfyouareanLLCthatistreatedasapartnershipforfederal
taxpurposes,enter“P”forpartnership.IfyouareanLLCthathasfileda
Form8832oraForm2553tobetaxedasacorporation,enter“C”forCcorporationor“S”forScorporation.IfyouareanLLCthatisdisregardedasanentityseparatefromitsownerunderRegulationsection301.7701-3(exceptforemploymentandexcisetax),donotchecktheLLCboxunlesstheowneroftheLLC(requiredtobeidentifiedonthe“Name”line)isanotherLLCthatisnotdisregardedforfederaltaxpurposes.IftheLLCisdisregardedasanentityseparatefromitsowner,entertheappropriatetaxclassificationoftheowneridentifiedonthe“Name”line.
Otherentities.Enteryourbusinessnameasshownonrequiredfederaltaxdocumentsonthe“Name”line.Thisnameshouldmatchthenameshownonthecharterorotherlegaldocumentcreatingtheentity.Youmayenteranybusiness,trade,orDBAnameonthe“Businessname/disregardedentityname”line.
ExemptPayee
Ifyouareexemptfrombackupwithholding,enteryournameasdescribedaboveandchecktheappropriateboxforyourstatus,thencheckthe“Exemptpayee”boxinthelinefollowingthe“Businessname/disregardedentityname,”signanddatetheform.
Generally,individuals(includingsoleproprietors)arenotexemptfrombackupwithholding.Corporationsareexemptfrombackupwithholdingforcertainpayments,suchasinterestanddividends.
Note.Ifyouareexemptfrombackupwithholding,youshouldstillcompletethisformtoavoidpossibleerroneousbackupwithholding.
Thefollowingpayeesareexemptfrombackupwithholding:
1.Anorganizationexemptfromtaxundersection501(a),anyIRA,oracustodialaccountundersection403(b)(7)iftheaccountsatisfiestherequirementsofsection401(f)(2),
2.TheUnitedStatesoranyofitsagenciesorinstrumentalities,
3.Astate,theDistrictofColumbia,apossessionoftheUnitedStates,oranyoftheirpoliticalsubdivisionsorinstrumentalities,
4.Aforeigngovernmentoranyofitspoliticalsubdivisions,agencies,orinstrumentalities,or
5.Aninternationalorganizationoranyofitsagenciesorinstrumentalities.
Otherpayeesthatmaybeexemptfrombackupwithholdinginclude:
6.Acorporation,
7.Aforeigncentralbankofissue,
8.AdealerinsecuritiesorcommoditiesrequiredtoregisterintheUnitedStates,theDistrictofColumbia,orapossessionoftheUnitedStates,
9.AfuturescommissionmerchantregisteredwiththeCommodity
FuturesTradingCommission,
10.Arealestateinvestmenttrust,
11.Anentityregisteredatalltimesduringthetaxyearunderthe
InvestmentCompanyActof1940,
12.Acommontrustfundoperatedbyabankundersection584(a),
13.Afinancialinstitution,
14.Amiddlemanknownintheinvestmentcommunityasanomineeorcustodian,or
15.Atrustexemptfromtaxundersection664ordescribedinsection
4947.
Thefollowingchartshowstypesofpaymentsthatmaybeexemptfrombackupwithholding.Thechartappliestotheexemptpayeeslistedabove,1through15.
PartI.TaxpayerIdentificationNumber(TIN)
EnteryourTINintheappropriatebox.IfyouarearesidentalienandyoudonothaveandarenoteligibletogetanSSN,yourTINisyourIRSindividualtaxpayeridentificationnumber(ITIN).Enteritinthesocialsecuritynumberbox.IfyoudonothaveanITIN,seeHowtogetaTINbelow.
IfyouareasoleproprietorandyouhaveanEIN,youmayentereitheryourSSNorEIN.However,theIRSprefersthatyouuseyourSSN.
Ifyouareasingle-memberLLCthatisdisregardedasanentityseparatefromitsowner(seeLimitedLiabilityCompany(LLC)onpage2),entertheowner’sSSN(orEIN,iftheownerhasone).Donotenterthedisregardedentity’sEIN.IftheLLCisclassifiedasacorporationorpartnership,entertheentity’sEIN.
Note.Seethechartonpage4forfurtherclarificationofnameandTIN
combinations.
HowtogetaTIN.IfyoudonothaveaTIN,applyforoneimmediately.ToapplyforanSSN,getFormSS-5,ApplicationforaSocialSecurityCard,fromyourlocalSocialSecurityAdministrationofficeorgetthisformonlineat.Youmayalsogetthisformbycalling
1-800-772-1213.UseFormW-7,ApplicationforIRSIndividualTaxpayerIdentificationNumber,toapplyforanITIN,orFormSS-4,ApplicationforEmployerIdentificationNumber,toapplyforanEIN.Youcanapplyfor
anEINonlinebyaccessingtheIRSwebsiteatandclickingonEmployerIdentificationNumber(EIN)underStartingaBusiness.YoucangetFormsW-7andSS-4fromtheIRSbyvisitingIRS.govorbycalling1-800-TAX-FORM(1-800-829-3676).
IfyouareaskedtocompleteFormW-9butdonothaveaTIN,write“AppliedFor”inthespacefortheTIN,signanddatetheform,andgiveittotherequester.Forinterestanddividendpayments,andcertainpaymentsmadewithrespecttoreadilytradableinstruments,generally
youwillhave60daystogetaTINandgiveittotherequesterbeforeyouaresubjecttobackupwithholdingonpayments.The60-dayruledoesnotapplytoothertypesofpayments.YouwillbesubjecttobackupwithholdingonallsuchpaymentsuntilyouprovideyourTINtotherequester.
Note.Entering“AppliedFor”meansthatyouhavealreadyappliedfora
TINorthatyouintendtoapplyforonesoon.
Caution:AdisregardeddomesticentitythathasaforeignownermustusetheappropriateFormW-8.
PartII.Certification
ToestablishtothewithholdingagentthatyouareaU.S.person,orresidentalien,signFormW-9.Youmayberequestedtosignbythewithholdingagentevenifitem1,below,anditems4and5onpage4indicateotherwise.
Forajointaccount,onlythepersonwhoseTINisshowninPartIshouldsign(whenrequired).Inthecaseofadisregardedentity,thepersonidentifiedonthe“Name”linemustsign.Exemptpayees,seeExemptPayeeonpage3.
Signaturerequirements.Completethecertificationasindicatedinitems1through3,below,anditems4and5onpage4.
1.Interest,dividend,andbarterexchangeaccountsopenedbefore1984andbrokeraccountsconsideredactiveduring1983.YoumustgiveyourcorrectTIN,butyoudonothavetosignthecertification.
2.Interest,dividend,broker,andbarterexchangeaccountsopenedafter1983andbrokeraccountsconsideredinactiveduring
1983.Youmustsignthecertificationorbackupwithholdingwillapply.Ifyouaresubjecttobackupwithholdingandyouaremerelyproviding
yourcorrectTINtotherequester,youmustcrossoutitem2inthecertificationbeforesigningtheform.
3.Realestatetransactions.Youmustsignthecertification.Youmaycrossoutitem2ofthecertification.
1SeeForm1099-MISC,MiscellaneousIncome,anditsinstructions.
2However,thefollowingpaymentsmadetoacorporationandreportableonForm
1099-MISCarenotexemptfrombackupwithholding:medicalandhealthcarepayments,attorneys'fees,grossproceedspaidtoanattorney,andpaymentsforservicespaidbyafederalexecutiveagency.
4.Otherpayments.YoumustgiveyourcorrectTIN,butyoudonothavetosignthecertificationunlessyouhavebeennotifiedthatyouhavepreviouslygivenanincorrectTIN.“Otherpayments”includepaymentsmadeinthecourseoftherequester’stradeorbusinessforrents,royalties,goods(otherthanbillsformerchandise),medicalandhealthcareservices(includingpaymentstocorporations),paymentstoanonemployeeforservices,paymentstocertainfishingboatcrewmembersandfishermen,andgrossproceedspaidtoattorneys(includingpaymentstocorporations).
5.Mortgageinterestpaidbyyou,acquisitionorabandonmentofsecuredproperty,cancellationofdebt,qualifiedtuitionprogrampayments(undersection529),IRA,CoverdellESA,ArcherMSAorHSAcontributionsordistributions,andpensiondistributions.YoumustgiveyourcorrectTIN,butyoudonothavetosignthecertification.
WhatNameandNumberToGivetheRequester
Note.Ifnonameiscircledwhenmorethanonenameislisted,thenumberwillbeconsideredtobethatofthefirstnamelisted.
SecureYourTaxRecordsfromIdentityTheft
Identitytheftoccurswhensomeoneusesyourpersonalinformationsuchasyourname,socialsecuritynumber(SSN),orotheridentifyinginformation,withoutyourpermission,tocommitfraudorothercrimes.AnidentitythiefmayuseyourSSNtogetajobormayfileataxreturnusingyourSSNtoreceivearefund.
Toreduceyourrisk:
•ProtectyourSSN,
•EnsureyouremployerisprotectingyourSSN,and
•Becarefulwhenchoosingataxpreparer.
IfyourtaxrecordsareaffectedbyidentitytheftandyoureceiveanoticefromtheIRS,respondrightawaytothenameandphonenumberprintedontheIRSnoticeorletter.
Ifyourtaxrecordsarenotcurrentlyaffectedbyidentitytheftbutyouthinkyouareatriskduetoalostorstolenpurseorwallet,questionablecreditcardactivityorcreditreport,contacttheIRSIdentityTheftHotlineat1-800-908-4490orsubmitForm14039.
Formoreinformation,seePublication4535,IdentityTheftPreventionandVictimAssistance.
Victimsofidentitytheftwhoareexperiencingeconomicharmorasystemproblem,orareseekinghelpinresolvingtaxproblemsthathavenotbeenresolvedthroughnormalchannels,maybeeligiblefor
TaxpayerAdvocateService(TAS)assistance.YoucanreachTASbycallingtheTAStoll-freecaseintakelineat1-877-777-4778orTTY/TDD
1-800-829-4059.
Protectyourselffromsuspiciousemailsorphishingschemes.Phishingisthecreationanduseofemailandwebsitesdesignedtomimiclegitimatebusinessemailsandwebsites.Themostcommonactissendinganemailtoauserfalselyclaimingtobeanestablishedlegitimateenterpriseinanattempttoscamtheuserintosurrenderingprivateinformationthatwillbeusedforidentitytheft.
TheIRSdoesnotinitiatecontactswithtaxpayersviaemails.Also,theIRSdoesnotrequestpersonaldetailedinformationthroughemailorasktaxpayersforthePINnumbers,passwords,orsimilarsecretaccessinformationfortheircreditcard,bank,orotherfinancialaccounts.
IfyoureceiveanunsolicitedemailclaimingtobefromtheIRS,forwardthismessageto.YoumayalsoreportmisuseoftheIRSname,logo,orotherIRSpropertytotheTreasuryInspectorGeneralforTaxAdministrationat1-800-366-4484.YoucanforwardsuspiciousemailstotheFederalTradeCommissionat:orcontactthemator1-877-IDTHEFT
(1-877-438-4338).
VisitIRS.govtolearnmoreaboutidentitytheftandhowtoreduceyourrisk.
1
Listfirstandcirclethenameofthepersonwhosenumberyoufurnish.Ifonlyonepersonona
jointaccounthasanSSN,thatperson’snumbermustbefurnished.
2
Circletheminor’snameandfurnishtheminor’sSSN.
3
Youmustshowyourindividualnameandyoumayalsoenteryourbusinessor“DBA” nameon
the“Businessname/disregardedentity”nameline.YoumayuseeitheryourSSNorEIN(ifyouhaveone),buttheIRSencouragesyoutouseyourSSN.
4
Listfirstandcirclethenameofthetrust,estate,orpensiontrust.(DonotfurnishtheTINofthe
personalrepresentativeortrusteeunlessthelegalentityitselfisnotdesignatedintheaccounttitle.)AlsoseeSpecialrulesforpartnershipsonpage1.
*Note.GrantoralsomustprovideaFormW-9totrusteeoftrust.
PrivacyActNotice
Section6109oftheInternalRevenueCoderequiresyoutoprovideyourcorrectTINtopersons(includingfederalagencies)whoarerequiredtofileinformationreturnswiththeIRStoreportinterest,dividends,orcertainotherincomepaidtoyou;mortgageinterestyoupaid;theacquisitionorabandonmentofsecuredproperty;thecancellationofdebt;orcontributionsyoumadetoanIRA,ArcherMSA,orHSA.ThepersoncollectingthisformusestheinformationontheformtofileinformationreturnswiththeIRS,reportingtheaboveinformation.RoutineusesofthisinformationincludegivingittotheDepartmentofJusticeforcivilandcriminallitigationandtocities,states,theDistrict
ofColumbia,andU.S.possessionsforuseinadministeringtheirlaws.Theinformationalsomaybedisclosedtoothercountriesunderatreaty,tofederalandstateagenciestoenforcecivilandcriminallaws,ortofederallawenforcementandintelligenceagenciestocombatterrorism.YoumustprovideyourTINwhetherornotyouarerequiredtofileataxreturn.Undersection3406,payersmustgenerallywithholdapercentageoftaxableinterest,dividend,andcertainotherpaymentstoapayeewhodoesnotgiveaTINtothepayer.Certainpenaltiesmayalsoapplyforprovidingfalseorfraudulentinformation.