Fora W-9 (Rev. 8-2013) Page 3 Exempt payee code. Generally, indroduals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends. Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions. Note. If you are exempt from backup withholding. you shOuld still complete this loon to avoid possble erroneous backup withholding. The following codes identify payees that are exempt from backup withholding: 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)2) 2—The United States or any of its agencies or instnmentalities 3—A state, the District of Columbia, a possession of the United States, or any of their political sutxfivisions or instrumentailies 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 possession of the United States 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 lax year under the Investment Company Act of 1940 10—A cone on 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 564 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 transactio