W9 Instructions
 

SUBSTITUTE FORM W-9 INSTRUCTIONS

INSTRUCTIONS FOR NON-INDIVIDUALS
For most non-individuals (such as trusts, estates, partnerships, and similar entities), the Taxpayer Identification Number is the Employer Identification Number (EIN).  The EIN on your account may be incorrect because it does not contain the number of the actual owner of the account.  For example, the account of an investment club or bowling league should reflect the EIN and name of the organization rather than the Social Security Number (SSN) of a member.

INSTRUCTIONS FOR INDIVIDUALS
If you are an individual, you generally must provide your individual name and your SSN as shown on your Social Security Card.  If you have changed your last-name without informing the Social Security Administration of the name change, please enter your first-name, the last-name as shown on the card, and the new last-name.

INSTRUCTIONS FOR SOLE PROPRIETORS
If you are a sole proprietor, you must furnish your individual name and either your SSN or the EIN for your sole proprietorship.  In addition to your individual name, you may also furnish your business name or “doing business as” provided that your individual name is listed before the business name.  In no event may a sole proprietor furnish only the business name.

The above guidelines are in accordance with the instructions of the Request for Taxpayer Identification Number and Certification Form W-9 (Revised 1/93).