DocuSign Envelope ID: 547CBB08-F4E4-403A-88A8-C3F547364E42

Form W-9 Request for Taxpayer Give Form to the

(Rev. October 2018)
Department of the Treasury
Identification Number and Certification requester. Do not
send to the IRS.
Internal Revenue Service
Go to [Link]/FormW9 for instructions and the latest information.
1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.

JONES GPS COURIER LLC

2 Business name/disregarded entity name, if different from above
See Specific Instructions on page 3.

3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of 4 Exemptions (codes apply only to
the following seven boxes: certain entities, not individuals; see
instructions on page 3):

X Individual/sole proprietor  C Corporation S Corporation  Partnership Trust/estate
single-member LLC
Print or type

Exempt payee code (if any)

 Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) ▶
Note: Check the appropriate box in the line above for the tax classification of the single-member owner. Do not check Exemption from FATCA reporting
LLC if the LLC is classified as a single-member LLC that is disregarded from the owner unless the owner of the LLC is
code (if any)
another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single-member LLC that
is disregarded from the owner should check the appropriate box for the tax classification of its owner.
(Applies to accounts maintained outside the U.S.)
 Other (see instructions) ▶
5 Address (number, street, and apt. or suite no.) See instructions Requester’s name and address (optional)
24 14TH CT W
6 City, state, and ZIP code
BIRMINGHAM, AL, 35204
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 Social security number
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 or
TIN, later. Employer identification number
Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and
Number To Give the Requester for guidelines on whose number to enter. 923881394
.
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 Signature of
Here U.S. person ▶ \s1\ Date ▶ 7/12/2023
\d1\

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

Section references are to the Internal Revenue Code unless otherwise • Form 1099-MISC (various types of income, prizes, awards, or gross
noted. proceeds)
Future developments. For the latest information about developments • Form 1099-B (stock or mutual fund sales and certain other
related to Form W-9 and its instructions, such as legislation enacted after transactions by brokers)
they were published, go to [Link]/FormW9. • Form 1099-S (proceeds from real estate transactions)
• Form 1099-K (merchant card and third party network transactions)
Purpose of Form
• Form 1098 (home mortgage interest), 1098-E (student loan interest),
An individual or entity (Form W-9 requester) who is required to file an 1098-T (tuition)
information return with the IRS must obtain your correct taxpayer
identification number (TIN) which may be your social security number • Form 1099-C (canceled debt)
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer • Form 1099-A (acquisition or abandonment of secured property)
identification number (ATIN), or employer identification number (EIN), to Use Form W-9 only if you are a U.S. person (including a
report on an information return the amount paid to you, or other amount resident alien), to provide your correct TIN.
reportable on an information return. Examples of information returns
include, but are not limited to, the following. If you do not return Form W-9 to the requester with a TIN, you might
be subject to backup withholding. See What is backup withholding,
• Form 1099-INT (interest earned or paid)
later.

Cat. No. 10231X Form W-9 (Rev. 10-2018)

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Form W-9 (Rev. 10-2018) Page 2

Example. Article 20 of the U.S.-China income tax treaty allows an
By signing the filled-out form, you: exemption from tax for scholarship income received by a Chinese
1. Certify that the TIN you are giving is correct (or you are waiting for a student temporarily present in the United States. Under U.S. law, this
number to be issued), student will become a resident alien for tax purposes if his or her stay in
2. Certify that you are not subject to backup withholding, or 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
3. Claim exemption from backup withholding if you are a U.S. exempt the provisions of Article 20 to continue to apply even after the Chinese
payee. If applicable, you are also certifying that as a U.S. person, your student becomes a resident alien of the United States. A Chinese
allocable share of any partnership income from a U.S. trade or business student who qualifies for this exception (under paragraph 2 of the first
is not subject to the withholding tax on foreign partners' share of protocol) and is relying on this exception to claim an exemption from tax
effectively connected income, and on his or her scholarship or fellowship income would attach to Form
4. Certify that FATCA code(s) entered on this form (if any) indicating W-9 a statement that includes the information described above to
that you are exempt from the FATCA reporting, is correct. See What is support that exemption.
FATCA reporting, later, for further information. If you are a nonresident alien or a foreign entity, give the requester the
Note: If you are a U.S. person and a requester gives you a form other appropriate completed Form W-8 or Form 8233.
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. Backup Withholding
Definition of a U.S. person. For federal tax purposes, you are What is backup withholding? Persons making certain payments to you
considered a U.S. person if you are: must under certain conditions withhold and pay to the IRS 24% of such
• An individual who is a U.S. citizen or U.S. resident alien; payments. This is called “backup withholding.” Payments that may be
subject to backup withholding include interest, tax-exempt interest,
• A partnership, corporation, company, or association created or
dividends, broker and barter exchange transactions, rents, royalties,
organized in the United States or under the laws of the United States;
nonemployee pay, payments made in settlement of payment card and
• An estate (other than a foreign estate); or third party network transactions, and certain payments from fishing boat
• A domestic trust (as defined in Regulations section 301.7701-7). operators. Real estate transactions are not subject to backup
withholding.
Special rules for partnerships. Partnerships that conduct a trade or
business in the United States are generally required to pay a withholding You will not be subject to backup withholding on payments you
tax under section 1446 on any foreign partners’ share of effectively receive if you give the requester your correct TIN, make the proper
connected taxable income from such business. Further, in certain cases certifications, and report all your taxable interest and dividends on your
where a Form W-9 has not been received, the rules under section 1446 tax return.
require a partnership to presume that a partner is a foreign person, and Payments you receive will be subject to backup withholding if:
pay the section 1446 withholding tax. Therefore, if you are a U.S. person 1. You do not furnish your TIN to the requester,
that is a partner in a partnership conducting a trade or business in the
United States, provide Form W-9 to the partnership to establish your 2. You do not certify your TIN when required (see the instructions for
U.S. status and avoid section 1446 withholding on your share of Part II for details),
partnership income. 3. The IRS tells the requester that you furnished an incorrect TIN,
In the cases below, the following person must give Form W-9 to the 4. The IRS tells you that you are subject to backup withholding
partnership for purposes of establishing its U.S. status and avoiding because you did not report all your interest and dividends on your tax
withholding on its allocable share of net income from the partnership return (for reportable interest and dividends only), or
conducting a trade or business in the United States.
5. You do not certify to the requester that you are not subject to
• In the case of a disregarded entity with a U.S. owner, the U.S. owner backup withholding under 4 above (for reportable interest and dividend
of the disregarded entity and not the entity; accounts opened after 1983 only).
• In the case of a grantor trust with a U.S. grantor or other U.S. owner, Certain payees and payments are exempt from backup withholding.
generally, the U.S. grantor or other U.S. owner of the grantor trust and See Exempt payee code, later, and the separate Instructions for the
not the trust; and Requester of Form W-9 for more information.
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust Also see Special rules for partnerships, earlier.
(other than a grantor trust) and not the beneficiaries of the trust.
Foreign person. If you are a foreign person or the U.S. branch of a What is FATCA Reporting?
foreign bank that has elected to be treated as a U.S. person, do not use The Foreign Account Tax Compliance Act (FATCA) requires a
Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see participating foreign financial institution to report all United States
Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign account holders that are specified United States persons. Certain
Entities). payees are exempt from FATCA reporting. See Exemption from FATCA
Nonresident alien who becomes a resident alien. Generally, only a reporting code, later, and the Instructions for the Requester of Form
nonresident alien individual may use the terms of a tax treaty to reduce W-9 for more information.
or eliminate U.S. tax on certain types of income. However, most tax
treaties contain a provision known as a “saving clause.” Exceptions Updating Your Information
specified in the saving clause may permit an exemption from tax to You must provide updated information to any person to whom you
continue for certain types of income even after the payee has otherwise claimed to be an exempt payee if you are no longer an exempt payee
become a U.S. resident alien for tax purposes. and anticipate receiving reportable payments in the future from this
If you are a U.S. resident alien who is relying on an exception person. For example, you may need to provide updated information if
contained in the saving clause of a tax treaty to claim an exemption you are a C corporation that elects to be an S corporation, or if you no
from U.S. tax on certain types of income, you must attach a statement longer are tax exempt. In addition, you must furnish a new Form W-9 if
to Form W-9 that specifies the following five items. the name or TIN changes for the account; for example, if the grantor of a
1. The treaty country. Generally, this must be the same treaty under grantor trust dies.
which you claimed exemption from tax as a nonresident alien.
2. The treaty article addressing the income. Penalties
3. The article number (or location) in the tax treaty that contains the Failure to furnish TIN. If you fail to furnish your correct TIN to a
saving clause and its exceptions. requester, you are subject to a penalty of $50 for each such failure
4. The type and amount of income that qualifies for the exemption unless your failure is due to reasonable cause and not to willful neglect.
from tax.
Civil penalty for false information with respect to withholding. If you
5. Sufficient facts to justify the exemption from tax under the terms of make a false statement with no reasonable basis that results in no
the treaty article.
backup withholding, you are subject to a $500 penalty.
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Form W-9 (Rev. 10-2018) Page 3

Criminal penalty for falsifying information. Willfully falsifying IF the entity/person on line 1 is THEN check the box for . . .
certifications or affirmations may subject you to criminal penalties a(n) . . .
including fines and/or imprisonment.
Misuse of TINs. If the requester discloses or uses TINs in violation of • Corporation Corporation
federal law, the requester may be subject to civil and criminal penalties. • Individual Individual/sole proprietor or single-
• Sole proprietorship, or member LLC
Specific Instructions • Single-member limited liability
company (LLC) owned by an
Line 1 individual and disregarded for U.S.
You must enter one of the following on this line; do not leave this line federal tax purposes.
blank. The name should match the name on your tax return. • LLC treated as a partnership for Limited liability company and enter
If this Form W-9 is for a joint account (other than an account U.S. federal tax purposes, the appropriate tax classification.
maintained by a foreign financial institution (FFI)), list first, and then • LLC that has filed Form 8832 or (P= Partnership; C= C corporation;
circle, the name of the person or entity whose number you entered in 2553 to be taxed as a corporation, or S= S corporation)
Part I of Form W-9. If you are providing Form W-9 to an FFI to document or
a joint account, each holder of the account that is a U.S. person must
• LLC that is disregarded as an
provide a Form W-9.
entity separate from its owner but
a. Individual. Generally, enter the name shown on your tax return. If the owner is another LLC that is
you have changed your last name without informing the Social Security not disregarded for U.S. federal tax
Administration (SSA) of the name change, enter your first name, the last purposes.
name as shown on your social security card, and your new last name.
Note: ITIN applicant: Enter your individual name as it was entered on • Partnership Partnership
your Form W-7 application, line 1a. This should also be the same as the • Trust/estate Trust/estate
name you entered on the Form 1040/1040A/1040EZ you filed with your
application. Line 4, Exemptions
b. Sole proprietor or single-member LLC. Enter your individual If you are exempt from backup withholding and/or FATCA reporting,
name as shown on your 1040/1040A/1040EZ on line 1. You may enter enter in the appropriate space on line 4 any code(s) that may apply to
your business, trade, or “doing business as” (DBA) name on line 2. you.
c. Partnership, LLC that is not a single-member LLC, C Exempt payee code.
corporation, or S corporation. Enter the entity's name as shown on the • Generally, individuals (including sole proprietors) are not exempt from
entity's tax return on line 1 and any business, trade, or DBA name on backup withholding.
line 2. • Except as provided below, corporations are exempt from backup
d. Other entities. Enter your name as shown on required U.S. federal withholding for certain payments, including interest and dividends.
tax documents on line 1. This name should match the name shown on the • Corporations are not exempt from backup withholding for payments
charter or other legal document creating the entity. You may enter any made in settlement of payment card or third party network transactions.
business, trade, or DBA name on line 2.
• Corporations are not exempt from backup withholding with respect to
e. Disregarded entity. For U.S. federal tax purposes, an entity that is attorneys’ fees or gross proceeds paid to attorneys, and corporations
disregarded as an entity separate from its owner is treated as a that provide medical or health care services are not exempt with respect
“disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter to payments reportable on Form 1099-MISC.
the owner's name on line 1. The name of the entity entered on line 1
should never be a disregarded entity. The name on line 1 should be the The following codes identify payees that are exempt from backup
name shown on the income tax return on which the income should be withholding. Enter the appropriate code in the space in line 4.
reported. For example, if a foreign LLC that is treated as a disregarded 1—An organization exempt from tax under section 501(a), any IRA, or
entity for U.S. federal tax purposes has a single owner that is a U.S. a custodial account under section 403(b)(7) if the account satisfies the
person, the U.S. owner's name is required to be provided on line 1. If requirements of section 401(f)(2)
the direct owner of the entity is also a disregarded entity, enter the first 2—The United States or any of its agencies or instrumentalities
owner that is not disregarded for federal tax purposes. Enter the
disregarded entity's name on line 2, “Business name/disregarded entity 3—A state, the District of Columbia, a U.S. commonwealth or
name.” If the owner of the disregarded entity is a foreign person, the possession, or any of their political subdivisions or instrumentalities
owner must complete an appropriate Form W-8 instead of a Form W-9. 4—A foreign government or any of its political subdivisions, agencies,
This is the case even if the foreign person has a U.S. TIN. or instrumentalities
Line 2 5—A corporation
If you have a business name, trade name, DBA name, or disregarded 6—A dealer in securities or commodities required to register in the
entity name, you may enter it on line 2. United States, the District of Columbia, or a U.S. commonwealth or
possession
Line 3 7—A futures commission merchant registered with the Commodity
Check the appropriate box on line 3 for the U.S. federal tax Futures Trading Commission
classification of the person whose name is entered on line 1. Check only 8—A real estate investment trust
one box on line 3.
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
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
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Form W-9 (Rev. 10-2018) Page 4

M—A tax exempt trust under a section 403(b) plan or section 457(g)
The following chart shows types of payments that may be exempt plan
from backup withholding. The chart applies to the exempt payees listed
above, 1 through 13. Note: You may wish to consult with the financial institution requesting
this form to determine whether the FATCA code and/or exempt payee
IF the payment is for . . . THEN the payment is exempt code should be completed.
for . . .
Line 5
Interest and dividend payments All exempt payees except
for 7 Enter your address (number, street, and apartment or suite number).
This is where the requester of this Form W-9 will mail your information
Broker transactions Exempt payees 1 through 4 and 6 returns. If this address differs from the one the requester already has on
through 11 and all C corporations. file, write NEW at the top. If a new address is provided, there is still a
S corporations must not enter an chance the old address will be used until the payor changes your
exempt payee code because they address in their records.
are exempt only for sales of
noncovered securities acquired Line 6
prior to 2012. Enter your city, state, and ZIP code.
Barter exchange transactions and Exempt payees 1 through 4
patronage dividends Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and
Payments over $600 required to be Generally, exempt payees
you do not have and are not eligible to get an SSN, your TIN is your IRS
reported and direct sales over 1 through 52 individual taxpayer identification number (ITIN). Enter it in the social
$5,0001 security number box. If you do not have an ITIN, see How to get a TIN
below.
Payments made in settlement of Exempt payees 1 through 4
payment card or third party network If you are a sole proprietor and you have an EIN, you may enter either
transactions your SSN or EIN.
If you are a single-member LLC that is disregarded as an entity
1
See Form 1099-MISC, Miscellaneous Income, and its instructions. separate from its owner, enter the owner’s SSN (or EIN, if the owner has
2 one). Do not enter the disregarded entity’s EIN. If the LLC is classified as
However, the following payments made to a corporation and
reportable on Form 1099-MISC are not exempt from backup a corporation or partnership, enter the entity’s EIN.
withholding: medical and health care payments, attorneys’ fees, gross Note: See What Name and Number To Give the Requester, later, for
proceeds paid to an attorney reportable under section 6045(f), and further clarification of name and TIN combinations.
payments for services paid by a federal executive agency. How to get a TIN. If you do not have a TIN, apply for one immediately.
Exemption from FATCA reporting code. The following codes identify To apply for an SSN, get Form SS-5, Application for a Social Security
payees that are exempt from reporting under FATCA. These codes Card, from your local SSA office or get this form online at
apply to persons submitting this form for accounts maintained outside [Link]. You may also get this form by calling 1-800-772-1213.
of the United States by certain foreign financial institutions. Therefore, if Use Form W-7, Application for IRS Individual Taxpayer Identification
you are only submitting this form for an account you hold in the United Number, to apply for an ITIN, or Form SS-4, Application for Employer
States, you may leave this field blank. Consult with the person Identification Number, to apply for an EIN. You can apply for an EIN
requesting this form if you are uncertain if the financial institution is online by accessing the IRS website at [Link]/Businesses and
subject to these requirements. A requester may indicate that a code is clicking on Employer Identification Number (EIN) under Starting a
not required by providing you with a Form W-9 with “Not Applicable” (or Business. Go to [Link]/Forms to view, download, or print Form W-
any similar indication) written or printed on the line for a FATCA 7 and/or Form SS-4. Or, you can go to [Link]/OrderForms to
exemption code. place an order and have Form W-7 and/or SS-4 mailed to you within 10
A—An organization exempt from tax under section 501(a) or any business days.
individual retirement plan as defined in section 7701(a)(37) If you are asked to complete Form W-9 but do not have a TIN, apply
B—The United States or any of its agencies or instrumentalities for a TIN and write “Applied For” in the space for the TIN, sign and date
the form, and give it to the requester. For interest and dividend
C—A state, the District of Columbia, a U.S. commonwealth or payments, and certain payments made with respect to readily tradable
possession, or any of their political subdivisions or instrumentalities instruments, generally you will have 60 days to get a TIN and give it to
D—A corporation the stock of which is regularly traded on one or the requester before you are subject to backup withholding on
more established securities markets, as described in Regulations payments. The 60-day rule does not apply to other types of payments.
section 1.1472-1(c)(1)(i) You will be subject to backup withholding on all such payments until
E—A corporation that is a member of the same expanded affiliated you provide your TIN to the requester.
group as a corporation described in Regulations section 1.1472-1(c)(1)(i) Note: Entering “Applied For” means that you have already applied for a
F—A dealer in securities, commodities, or derivative financial TIN or that you intend to apply for one soon.
instruments (including notional principal contracts, futures, forwards, Caution: A disregarded U.S. entity that has a foreign owner must use
and options) that is registered as such under the laws of the United the appropriate Form W-8.
States or any state
G—A real estate investment trust Part II. Certification
H—A regulated investment company as defined in section 851 or an To establish to the withholding agent that you are a U.S. person, or
entity registered at all times during the tax year under the Investment resident alien, sign Form W-9. You may be requested to sign by the
Company Act of 1940 withholding agent even if item 1, 4, or 5 below indicates otherwise.
I—A common trust fund as defined in section 584(a) J— For a joint account, only the person whose TIN is shown in Part I
should sign (when required). In the case of a disregarded entity, the
A bank as defined in section 581 person identified on line 1 must sign. Exempt payees, see Exempt payee
K—A broker code, earlier.
L—A trust exempt from tax under section 664 or described in section Signature requirements. Complete the certification as indicated in
4947(a)(1) items 1 through 5 below.
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Form W-9 (Rev. 10-2018) Page 5

1. Interest, dividend, and barter exchange accounts opened For this type of account: Give name and EIN of:
before 1984 and broker accounts considered active during 1983.
14. Account with the Department of The public entity
You must give your correct TIN, but you do not have to sign the
Agriculture in the name of a public
certification.
entity (such as a state or local
2. Interest, dividend, broker, and barter exchange accounts government, school district, or
opened after 1983 and broker accounts considered inactive during prison) that receives agricultural
1983. You must sign the certification or backup withholding will apply. If program payments
you are subject to backup withholding and you are merely providing
your correct TIN to the requester, you must cross out item 2 in the 15. Grantor trust filing under the Form The trust
certification before signing the form. 1041 Filing Method or the Optional
Form 1099 Filing Method 2 (see
3. Real estate transactions. You must sign the certification. You may
Regulations section 1.671-4(b)(2)(i)(B))
cross out item 2 of the certification.
1
4. Other payments. You must give your correct TIN, but you do not List first and circle the name of the person whose number you furnish.
have to sign the certification unless you have been notified that you If only one person on a joint account has an SSN, that person’s number
have previously given an incorrect TIN. “Other payments” include must be furnished.
payments made in the course of the requester’s trade or business for 2
Circle the minor’s name and furnish the minor’s SSN.
rents, royalties, goods (other than bills for merchandise), medical and
3
health care services (including payments to corporations), payments to You must show your individual name and you may also enter your
a nonemployee for services, payments made in settlement of payment business or DBA name on the “Business name/disregarded entity”
card and third party network transactions, payments to certain fishing name line. You may use either your SSN or EIN (if you have one), but the
boat crew members and fishermen, and gross proceeds paid to IRS encourages you to use your SSN.
attorneys (including payments to corporations). 4
List first and circle the name of the trust, estate, or pension trust. (Do
5. Mortgage interest paid by you, acquisition or abandonment of not furnish the TIN of the personal representative or trustee unless the
secured property, cancellation of debt, qualified tuition program legal entity itself is not designated in the account title.) Also see Special
payments (under section 529), ABLE accounts (under section 529A), rules for partnerships, earlier.
IRA, Coverdell ESA, Archer MSA or HSA contributions or *Note: The grantor also must provide a Form W-9 to trustee of trust.
distributions, and pension distributions. You must give your correct
Note: If no name is circled when more than one name is listed, the
TIN, but you do not have to sign the certification.
number will be considered to be that of the first name listed.
What Name and Number To Give the Requester Secure Your Tax Records From Identity Theft
For this type of account: Give name and SSN of:
Identity theft occurs when someone uses your personal information
1. Individual The individual such as your name, SSN, or other identifying information, without your
2. Two or more individuals (joint The actual owner of the account or, if permission, to commit fraud or other crimes. An identity thief may use
account) other than an account combined funds, the first individual on your SSN to get a job or may file a tax return using your SSN to receive
maintained by an FFI the account1 a refund.
3. Two or more U.S. persons Each holder of the account To reduce your risk:
(joint account maintained by an FFI) • Protect your SSN,
4. Custodial account of a minor The minor2 • Ensure your employer is protecting your SSN, and
(Uniform Gift to Minors Act) • Be careful when choosing a tax preparer.
5. a. The usual revocable savings trust The grantor-trustee1 If your tax records are affected by identity theft and you receive a
(grantor is also trustee)
notice from the IRS, respond right away to the name and phone number
b. So-called trust account that is not The actual owner1
printed on the IRS notice or letter.
a legal or valid trust under state law
If your tax records are not currently affected by identity theft but you
6. Sole proprietorship or disregarded The owner3 think you are at risk due to a lost or stolen purse or wallet, questionable
entity owned by an individual credit card activity or credit report, contact the IRS Identity Theft Hotline
7. Grantor trust filing under Optional The grantor* at 1-800-908-4490 or submit Form 14039.
Form 1099 Filing Method 1 (see For more information, see Pub. 5027, Identity Theft Information for
Regulations section 1.671-4(b)(2)(i) Taxpayers.
(A)) Victims of identity theft who are experiencing economic harm or a
For this type of account: Give name and EIN of: systemic problem, or are seeking help in resolving tax problems that
8. Disregarded entity not owned by an The owner have not been resolved through normal channels, may be eligible for
individual Taxpayer Advocate Service (TAS) assistance. You can reach TAS by
9. A valid trust, estate, or pension trust Legal entity4
calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD
1-800-829-4059.
10. Corporation or LLC electing The corporation Protect yourself from suspicious emails or phishing schemes.
corporate status on Form 8832 or Phishing is the creation and use of email and websites designed to
Form 2553 mimic legitimate business emails and websites. The most common act
11. Association, club, religious, The organization is sending an email to a user falsely claiming to be an established
charitable, educational, or other tax- legitimate enterprise in an attempt to scam the user into surrendering
exempt organization private information that will be used for identity theft.

12. Partnership or multi-member LLC The partnership

13. A broker or registered nominee The broker or nominee
DocuSign Envelope ID: 547CBB08-F4E4-403A-88A8-C3F547364E42

Form W-9 (Rev. 10-2018) Page 6

The IRS does not initiate contacts with taxpayers via emails. Also, the Privacy Act Notice
IRS does not request personal detailed information through email or ask Section 6109 of the Internal Revenue Code requires you to provide your
taxpayers for the PIN numbers, passwords, or similar secret access correct TIN to persons (including federal agencies) who are required to
information for their credit card, bank, or other financial accounts. file information returns with the IRS to report interest, dividends, or
If you receive an unsolicited email claiming to be from the IRS, certain other income paid to you; mortgage interest you paid; the
forward this message to phishing@[Link]. You may also report misuse acquisition or abandonment of secured property; the cancellation of
of the IRS name, logo, or other IRS property to the Treasury Inspector debt; or contributions you made to an IRA, Archer MSA, or HSA. The
General for Tax Administration (TIGTA) at 1-800-366-4484. You can person collecting this form uses the information on the form to file
forward suspicious emails to the Federal Trade Commission at information returns with the IRS, reporting the above information.
spam@[Link] or report them at [Link]/complaint. You can Routine uses of this information include giving it to the Department of
contact the FTC at [Link]/idtheft or 877-IDTHEFT (877-438-4338). Justice for civil and criminal litigation and to cities, states, the District of
If you have been the victim of identity theft, see [Link] Columbia, and U.S. commonwealths and possessions for use in
and Pub. 5027. administering their laws. The information also may be disclosed to other
Visit [Link]/IdentityTheft to learn more about identity theft and countries under a treaty, to federal and state agencies to enforce civil
how to reduce your risk. and criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism. You must provide your TIN whether or
not you are required to file a tax return. Under section 3406, payers
must generally withhold a percentage of taxable interest, dividend, and
certain other payments to a payee who does not give a TIN to the payer.
Certain penalties may also apply for providing false or fraudulent
information.