Form W-9 (Rev. 8-2013) Page 2 In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. Pao and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States: • In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the 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 trust. and • In the case of a U.S. trust (other than a grantor trust) the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Foreign person. If you area foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead. use the appropnate Form W-8 or Form 8233 (see Publication 515. Withholding of Tax on Nonresident Miens and Foreign Entitles), 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 cairn 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. Generalty. Sys 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 lumber (ce location) in the tax treaty that contains the saving cl