Note: You are not required to provide tax information. However, if you do not provide it, you may be subject to additional tax withholding from your settlement payment.
Substitute IRS Form W-9
Taxpayer Identification Number Certification
Tax Certifications
You are not required to complete this verification however, if your tax information is not verified, you may be subject to additional withholding:
To ensure that the Qualified Settlement Fund can comply with its reporting and/or withholding obligations, you must complete and provide the Fund Administrator with one (1) of the following forms, as applicable:
• IRS Form W-9; OR
• IRS Form W-8BEN, W-8BEN-E, or other W-8 series form
If you are a U.S. person, as that term is defined below, then you should complete the Substitute IRS Form W-9 below.
If you are NOT a U.S. person, then you should NOT complete the Substitute IRS Form W-9 below. Instead, you should complete IRS Form W-8BEN, W-8BEN-E, or other W-8 series form, which can be found by visiting the following IRS website: https://www.irs.gov/forms-instructions
The term “U.S. person” means:
• A citizen or resident of the United States,
• A partnership created or organized in the United States or under the law of the United States or of any State, or the District of Columbia
• A corporation created or organized in the United States or under the law of the United States or of any State, or the District of Columbia
• Any estate or trust other than a foreign estate or foreign trust (see Internal Revenue Code § 7701(a)(31) for the definition of a foreign estate and a foreign trust), or
• Any other person that is not a foreign person
If the Fund Administrator does not receive a valid and complete Form W-9 or W-8 from you, the Qualified Settlement Fund may be required under the Internal Revenue Code to make certain presumptions about you for purposes of tax reporting and, as applicable, withholding. The Qualified Settlement Fund may be required, assume: (1) a payee subject to 30% withholding under the Foreign Account Tax Compliance Act (“FATCA”) and reporting on Form 1042-S; (2) a nonresident alien of the U.S. (“NRA”) subject to reporting and 30% NRA withholding and reporting on Form 1042-S; or (3) a U.S. person subject to 24% backup withholding and reporting on Forms 1099.