|
RFP 211 -037
<br />Fw2 tom.
<br />U.S, grent€r or other owner of a gruft inset arwt not ft
<br />trust. and
<br />• U.S. trust fattioc Iran a grwft truvf t not the
<br />lisnafirieries of hmt-
<br />Foreign persm are err pater„ do use Form e -9. a stE ±� a7e am Yt_5 t Publication
<br />5, Afftit 6drxg of Tax �rrr Alien's Foreign
<br />Entiti
<br />Nip i a an Mm becomes as residerill aketc _ - ily,
<br />o y a norvesident a6en r? ' ray use the terns of a tats
<br />testy to rem or eii rate U,S pax an oertatn types of inc*me-
<br />Howewa€, most tax treaties contairn a provision known as a
<br />ckause ° Ex na specified it the savtnrg clause may
<br />dare r it an atteatnp �vanro. tax to ca revim for cadetin types of
<br />korne Ewan attar it pay�? has -&aw w become a U.S.
<br />readent alien V tax purpn-ses.
<br />If iqu are a U_3. r %-x ert dress °w.°tts is retying on en a*repe rn
<br />rrtained nr t sawirrg clause of a tars trey to dawn an
<br />e7emption from U.S. taro on cartsxa type of income, u must
<br />�h a statemerat to Fcem ' -9 rh . the % �rs sue
<br />item
<br />71-e treaty country.. Cr rally, this rout be the sane treaty
<br />under ewYhati you claimed eve potion fro=m °ax as a nonresident
<br />aien.
<br />Z T-* tealy article adtrsssxg he irimm .
<br />I 11 antide r €coma (o€ lotsaiiont in ma tart rreary #wt
<br />rattans 't erg clam aid is 6xcepooqn.
<br />4. The- : and arncr, of income tint cluA fix the
<br />exenptkxn tart-
<br />s. "a,Ma.:'er-rt f3cM to tifp the exempt im from tax may, the
<br />terw. of k^'e tray aftle-
<br />ExanWk ArticIe w of the US china oxtae tax treaty allows
<br />an exemptix fiom tax to acholaiship incerre received by a
<br />6"hi student iamporarily powt in the United States,. l.lsrier
<br />,S, I., this student will beccme a resident afieRV,,ax
<br />purpceam if has or �er stay in r,,e :nired States erceads 5
<br />-ai ?de- years- i icwever, parax of the frrat Protocol to tt e
<br />U S. ' ; iina toe A
<br />to ac iod 30, fi t allows the prwhsiomof
<br />Article 20 to ccotrrue to inn attar the s it stoat
<br />becomes a resod erd aim �- Unite States. A Chinese
<br />ttxderti
<br />who ,j ralrfies for fts exception (u r peragrao 2 of
<br />the first pritocoll and is relyin g�n Its exreobo n t ran an
<br />eY,errrptkxr ftcm tax on has or Fier Z" ip or tetcr�'ltipt
<br />incem,,ewould attach to Forrn'i4f s a sistemant that i�clucias the
<br />information described abrwa to s t brat exert
<br />If you are a rcnresrderit slian or a foreign entily rot subject to
<br />backwe- "6h " ,yVe me requester me appnnprieta KM
<br />What is baciaip with ? Ptv��xrs making certain payments
<br />toes r tst un r r m- tarn ccrxiat ns w thhond and pay to ,two
<br />IP- 3% of such p erns, Tuns is �1 'backup wi micing.•
<br />Pa+� that 7ey�subj in swat? kdt include
<br />interest, tar- exanit inters t dir s� oker. l tarter
<br />excinange transacts rents, royalties,, —. pay, arid
<br />:ertairn paerne^ts °rout ishing boat oponsors, . =estate
<br />transa -xiis are not subject to backup wit"n
<br />Yca e not oe subject to backup withhok3iag: on payrnerts
<br />you reciewe if you give eslrrr your correct i.i't, nake the
<br />proper ucr tffoatro s, ar�d rat al your taxable :n, and
<br />dmama s can ycur tart retsirn.
<br />payments you receive win be subOot to backup
<br />w ding &
<br />t. yziu its fu €rat y-,ur TINC to the c aqumtisr,
<br />.Yid do not rent fy : TINt wen required (see peat If
<br />i ons on ��p; 3 �ar ,de 4
<br />'9fd, The M team t requester that im fnsrni",� ed an c orrect
<br />M,
<br />4. Tha ,W tests S,)uu lk`k; - we w to
<br />wthholding ha- you did rut repeat A yc -,rtseest
<br />drw S rds on your tar -et urn jor Feportatt interest and
<br />dwideaets ontyl, or
<br />S. You do not certify to to requester that youarg not subort
<br />to t .kup °waithhoiding under 4 above ifor reportable intered and
<br />dividend accourrfs opered after 9983 �
<br />Certain pTtees and payments ere. exempt from bwkp
<br />wthln ding. - the i-L.tiuc ions beiawand the separsts
<br />I nsuutions for the ter ` Form 'y€ -9.
<br />Aim sea SIDee ? m fix ' .s on page t-
<br />Penates
<br />Failium to furnish TR If you fail to furnish your correct TINE to a
<br />Wiester, you are svbfecc to a p ratty of S50 for each such
<br />failure r:.ss yw failure is dune to reacrwrabia rw and not to
<br />'6'ilU n.. q ct.
<br />Can's pews for false Information wfttn respect to
<br />withilusi lung, 9 you crake o 14se i n €er,C artfi m reasonable
<br />basis fat r-Muits a no backup wmix -Jng, you ere subject to a
<br />Density.
<br />Cruninaf pertafty, for f ntg tritons` i'friifully falsfyirg
<br />cert -&-& m of ai rmabors moat, :orb to c €krninat
<br />partaltos includiN fines ardor imprisonment-
<br />M- of TWL If the regArAe discloses or ,, 1D in
<br />visa on off l ( , t re rester may be :.ubi-, to � and
<br />11-inr l ies_
<br />c fic Instructions
<br />Name
<br />If 'YOU are an �dvdual, you inert neraily enter the name
<br />shown on you incrAre tat ,-ett iF ° , if yuu changed
<br />your iasf nante, for nsta , dam to rnam age wsficut informing
<br />the Social Securty ,hdmin:strataan of ha nwr change- eater
<br />your first narne, tte last P am, shown on your sot 8 secunty
<br />cans, and your new ImA nanne-
<br />If the acrurt is in )Curt ra7es, fist first, arrd than acne, the
<br />name of the parson ,r ratify wnosa tupber you entered at Part I
<br />of the font.
<br />Seri eaor. Enter your irxf'rod" nerve as shown on your
<br />ircome tent. -eturr on ".tae "N zW line, You may trier yout
<br />business. trade, or 'doing business as t " lame on the
<br />Business new 1 're.
<br />Limited kaWlity coinpaq X14 Chock the 'limited linty
<br />L�y'rtpary" brat on ara� fire �tnapr coda !or the fax
<br />�n E -D' {or regarT entity, "C" for corporal n, 'P"
<br />for rune j r the space provided.
<br />For a smgle {r oar LLO. indu g a forum ULC with a
<br />domast� o�6rr 4l that is f as an entity s scale from
<br />Its owr*r arKI-4f 'iT iatrtxis section 301-7701 -3, meter the
<br />owner's narhe on the 'Mrme" line. Footer the t1C °s nana on the
<br />°Bus ness narp° 'no.
<br />For an LLC clarified as a partner hip or a corperabicn, eafar
<br />the LLu s: narne on t°ae `Nave" meaW me. any busine3s, trade, or
<br />DBA rune on tta "Ekmness reme" tna.
<br />entities- Enter -p" busneas name as shumrn
<br />f?cterai tax i
<br />urier s on the 'Name' ina. "r. narne st required
<br />match the score snowrrn m the charter or rather legit dcoun,,int
<br />r- lmg the enb y. You may cutter cry buarxss. trade or DBA
<br />name or the 'Business name" litre.
<br />Note. You ere requestad to rate:k the aoproonate box for pff
<br />status (indivduaVwle proprietor, corpw,rat r, etc.)..
<br />Exempt Payee
<br />If You are exempt fn-;a backup twrthhokting, enter yo r i name as
<br />descrihcd above e-4 check the appropriate box V pi status,
<br />-aeri check the "Exempt payee" box in the ine folkowrr g he
<br />buske5s "aroma, sagn rind date me form,
<br />31
<br />
|