Anthem W 9 Form PDF Details

The Anthem W-9 form serves as a critical document for temporary physicians joining the Anthem Blue Cross and Blue Shield network, especially those operating within Maine for less than a six-month period and holding a Maine permanent license. This introduction into Anthem's temporary physician application process not only facilitates financial transactions by ensuring that claims are paid efficiently but also establishes the importance of adhering to specific requirements before providing services. Crucial attachments alongside the form include a detailed description of the need for temporary physician services, a completed Provider Application for Temporary Participation, the physician's Maine medical license, malpractice insurance certificate, DEA certificate, and the IRS Form W-9 bearing the tax identification number used for billing purposes. Anthem emphasizes the necessity of these documents to streamline the temporary participation process, ensuring that the effective date of service is acknowledged, thus, circumventing retroactive compensation issues. Providers are directed to submit their documentation via fax or mail, with additional support provided through a dedicated Provider Service contact number. This effort underscores Anthem’s commitment to maintaining a robust network of healthcare providers to enhance member health outcomes, highlighting the procedural and regulatory landscape that temporary physicians must navigate to become part of Anthem's network in Maine.

QuestionAnswer
Form NameAnthem W 9 Form
Form Length6 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 30 sec
Other namesblack national anthem lyrics printable, anthem substitute w 9, anthem w 9 form, black national anthem words

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Dear Provider:

Thank you for your interest in the Anthem Blue Cross and Blue Shield temporary physician application process. A temporary physician is defined as a physician hired by a locum tenens agency or an individual practice and who will be practicing in Maine for less than a six (6) month period and has a Maine permanent license. If you will be practicing for longer than six (6) months, you should pursue credentialing with our Plan, giving ample time for the completion of that approval process.

The attached Provider Application for Temporary Participation and the IRS Form W-9 is necessary for participation in a group or solo practice and must be completed and returned to us in order for claims to be paid. This process must be completed PRIOR to rendering services as the effective date will not be retroactive.

Please include the following documents with your submission:

A description of the circumstances that require the use of a temporary physician

Completed Provider Application for Temporary Participation

Copy of the professional’s Maine medical license

Copy of current malpractice insurance certificate

Copy of the DEA Certificate

Completed IRS Form W-9 (Tax ID number must the Tax ID number used for billing)

Return the information listed above to fax number 207-822-7726 or mail to:

Anthem Blue Cross Blue Shield

Mail Stop – ME0102-W030

2 Gannett Drive

South Portland, ME 04106-6911

If you have any question, please contact Provider Service at 800-832-6011.

We are committed to improving the health of our members. Our provider network plays an important role in achieving this goal. We look forward to you being a temporary part of our network.

Sincerely,

Provider Engagement & Contracting

Anthem Blue Cross and Blue Shield is the trade name of Anthem Health Plans of Maine, Inc. Independent licensee of the Blue Cross and Blue Shield Association ® ANTHEM is a registered trademark of Anthem Insurance Companies, Inc. The Blue Cross and Blue Shield names and symbols are registered marks of the Blue Cross and Blue Shield Association.

Provider Application for Temporary Participation

(no longer than six (6) months)

Complete this application if you are a physician hired by a locum tenens agency or an individual practice and you will be practicing in Maine for less than a six (6) month period and you have a permanent or temporary Maine license. If you are planning to practice for longer than a six (6) month period, you must apply to be credentialed and to participate with Anthem in order to remain active and receive reimbursement. If you have questions, please call your Network Relations Consultant whose contact information is available on anthem.com.

Anthem Blue Cross and Blue Shield

 

 

Fax: 207-822-7726

 

 

 

 

Mail Stop: ME0102-W030

 

 

 

 

 

 

 

 

 

 

 

2 Gannett Drive

 

 

 

 

 

 

 

 

 

 

 

South Portland, ME 04106-6911

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Last Name

 

 

First Name

 

Middle Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sr.

Jr.

II

 

 

 

 

 

 

 

 

 

 

 

 

III

IV

 

 

 

 

Date of Birth

 

 

Gender

 

Office Contact Person

 

Office Contact Phone

 

 

___/___/___

 

 

 

Male

Female

 

 

 

 

 

 

 

 

 

National Provider ID (NPI)

 

 

Taxonomy Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dates of Office Coverage:

From:______________

To:________________ (Not to Exceed 6 Months)

 

 

 

 

 

 

 

 

 

 

 

 

 

Office Information

 

Primary Office Location

 

Billing Location

 

Mail/Correspondence

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Street Address

Town, State, Zip

Phone Number

Fax Number

Group, Partnership or

Corporation Name

Federal Tax ID Number

Specialty

I am applying to Anthem Blue Cross and Blue Shield as a temporary provider for up to a six (6) month period only and agree to abide by the terms and conditions of the written contract between Anthem Blue Cross and Blue Shield and the practice in which I will serving on a temporary basis, except that as a temporary agreement, the following terms will not apply: the provisions relating to credentialing; the term of the agreement. I acknowledge that the term (length) of the agreement is available to me upon request.

Please briefly explain why you have been hired as a temporary provider.

Name: ____________________________________

(Please Print)

Signature: __________________________________

Date: ____________________________

Anthem Blue Cross and Blue Shield is the trade name of Anthem Health Plans of Maine, Inc. Independent licensee of the Blue Cross and Blue Shield Association ® ANTHEM is a registered trademark of Anthem Insurance Companies, Inc. The Blue Cross and Blue Shield names and symbols are registered marks of the Blue Cross and Blue Shield Association.

Form W-9 (Rev. October 2007)

Department of the Treasury Internal Revenue Service

Request for Taxpayer

Identification Number and Certification

Give form to the requester. Do not send to the IRS.

Print or type See Specific Instructions on page 2.

Name (as shown on your income tax return)

Business name, if different from above

Check appropriate box:

Individual/Sole proprietor

Corporation

Partnership

 

Exempt

Limited liability company. Enter the tax classification (D=disregarded entity, C=corporation, P=partnership)

payee

 

 

 

 

 

Other (see instructions)

 

 

 

 

 

 

 

 

Address (number, street, and apt. or suite no.)

 

Requester’s name and address (optional)

City, state, and ZIP code

List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.

Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose number to enter.

Social security number

or

Employer identification number

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and

3. I am a U.S. citizen or other U.S. person (defined below).

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must provide your correct TIN. See the instructions on page 4.

Sign

Signature of

 

 

Here

U.S. person

Date

 

General Instructions

Definition of a U.S. person. For federal tax purposes, you are

Section references are to the Internal Revenue Code unless

considered a U.S. person if you are:

 

● An individual who is a U.S. citizen or U.S. resident alien,

otherwise noted.

● A partnership, corporation, company, or association created or

Purpose of Form

organized in the United States or under the laws of the United

A person who is required to file an information return with the

States,

 

● An estate (other than a foreign estate), or

IRS must obtain your correct taxpayer identification number (TIN)

to report, for example, income paid to you, real estate

● A domestic trust (as defined in Regulations section

transactions, mortgage interest you paid, acquisition or

301.7701-7).

 

abandonment of secured property, cancellation of debt, or

Special rules for partnerships. Partnerships that conduct a

contributions you made to an IRA.

trade or business in the United States are generally required to

Use Form W-9 only if you are a U.S. person (including a

pay a withholding tax on any foreign partners’ share of income

resident alien), to provide your correct TIN to the person

from such business. Further, in certain cases where a Form W-9

requesting it (the requester) and, when applicable, to:

has not been received, a partnership is required to presume that

 

 

1. Certify that the TIN you are giving is correct (or you are

a partner is a foreign person, and pay the withholding tax.

waiting for a number to be issued),

Therefore, if you are a U.S. person that is a partner in a

2. Certify that you are not subject to backup withholding, or

partnership conducting a trade or business in the United States,

provide Form W-9 to the partnership to establish your U.S.

3. Claim exemption from backup withholding if you are a U.S.

status and avoid withholding on your share of partnership

exempt payee. If applicable, you are also certifying that as a

income.

 

U.S. person, your allocable share of any partnership income from

The person who gives Form W-9 to the partnership for

a U.S. trade or business is not subject to the withholding tax on

purposes of establishing its U.S. status and avoiding withholding

foreign partners’ share of effectively connected income.

on its allocable share of net income from the partnership

 

 

Note. If a requester gives you a form other than Form W-9 to

conducting a trade or business in the United States is in the

request your TIN, you must use the requester’s form if it is

following cases:

 

substantially similar to this Form W-9.

● The U.S. owner of a disregarded entity and not the entity,

 

 

 

 

 

 

Cat. No. 10231X

Form W-9 (Rev. 10-2007)

Form W-9 (Rev. 10-2007)

Page 2

 

 

The U.S. grantor or other owner of a grantor trust and not the trust, and

The U.S. trust (other than a grantor trust) and not the beneficiaries of the trust.

Foreign person. If you are a foreign person, do not use Form W-9. Instead, use the appropriate Form W-8 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

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 claim 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. Generally, this 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 number (or location) in the tax treaty that contains the saving clause and its exceptions.

4.The type and amount of income that qualifies for the exemption from tax.

5.Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity not subject to backup withholding, give the requester the appropriate completed Form W-8.

What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 28% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1.You do not furnish your TIN to the requester,

2.You do not certify your TIN when required (see the Part II instructions on page 3 for details),

3.The IRS tells the requester that you furnished an incorrect

TIN,

4.The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or

5.You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only).

Certain payees and payments are exempt from backup withholding. See the instructions below and the separate Instructions for the Requester of Form W-9.

Also see Special rules for partnerships on page 1.

Penalties

Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions

Name

If you are an individual, you must generally enter the name shown on your income tax return. However, if you have changed your last name, for instance, due to marriage without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name.

If the account is in joint names, list first, and then circle, the name of the person or entity whose number you entered in Part I of the form.

Sole proprietor. Enter your individual name as shown on your income tax return on the “Name” line. You may enter your business, trade, or “doing business as (DBA)” name on the “Business name” line.

Limited liability company (LLC). Check the “Limited liability company” box only and enter the appropriate code for the tax classification (“D” for disregarded entity, “C” for corporation, “P” for partnership) in the space provided.

For a single-member LLC (including a foreign LLC with a domestic owner) that is disregarded as an entity separate from its owner under Regulations section 301.7701-3, enter the owner’s name on the “Name” line. Enter the LLC’s name on the “Business name” line.

For an LLC classified as a partnership or a corporation, enter the LLC’s name on the “Name” line and any business, trade, or DBA name on the “Business name” line.

Other entities. Enter your business name as shown on required federal tax documents on the “Name” line. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on the “Business name” line.

Note. You are requested to check the appropriate box for your status (individual/sole proprietor, corporation, etc.).

Exempt Payee

If you are exempt from backup withholding, enter your name as described above and check the appropriate box for your status, then check the “Exempt payee” box in the line following the business name, sign and date the form.

Form W-9 (Rev. 10-2007)

Page 3

Generally, individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends.

Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding.

The following payees 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(f)(2),

2.The United States or any of its agencies or instrumentalities,

3.A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities,

4.A foreign government or any of its political subdivisions, agencies, or instrumentalities, or

5.An international organization or any of its agencies or instrumentalities.

Other payees that may be exempt from backup withholding include:

6.A corporation,

7.A foreign central bank of issue,

8.A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States,

9.A futures commission merchant registered with the Commodity Futures Trading Commission,

10.A real estate investment trust,

11.An entity registered at all times during the tax year under the Investment Company Act of 1940,

12.A common trust fund operated by a bank under section 584(a),

13.A financial institution,

14.A middleman known in the investment community as a nominee or custodian, or

15.A trust exempt from tax under section 664 or described in section 4947.

The chart below shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 15.

IF the payment is for . . .

THEN the payment is exempt

 

for . . .

Interest and dividend payments

All exempt payees except

 

for 9

 

 

Broker transactions

Exempt payees 1 through 13.

 

Also, a person registered under

 

the Investment Advisers Act of

 

1940 who regularly acts as a

 

broker

 

 

Barter exchange transactions

Exempt payees 1 through 5

and patronage dividends

 

 

 

Payments over $600 required

Generally, exempt payees

to be reported and direct

1 through 7 2

sales over $5,000 1

 

 

 

1See Form 1099-MISC, Miscellaneous Income, and its instructions.

2However, the following payments made to a corporation (including gross proceeds paid to an attorney under section 6045(f), even if the attorney is a corporation) and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys’ fees, and payments for services paid by a federal executive agency.

Part I. Taxpayer Identification

Number (TIN)

Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN.

If you are a single-member LLC that is disregarded as an entity separate from its owner (see Limited liability company (LLC) on page 2), enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.

Note. See the chart on page 4 for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at www.ssa.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/businesses and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visiting www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

If you are asked to complete Form W-9 but do not have a TIN, write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester.

Note. Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.

Caution: A disregarded domestic entity that has a foreign owner must use the appropriate Form W-8.

Part II. Certification

To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if items 1, 4, and 5 below indicate otherwise.

For a joint account, only the person whose TIN is shown in Part I should sign (when required). Exempt payees, see Exempt Payee on page 2.

Signature requirements. Complete the certification as indicated in 1 through 5 below.

1.Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification.

2.Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.

Form W-9 (Rev. 10-2007)

Page 4

 

 

3.Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.

4.Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. “Other payments” include payments made in the course of the requester’s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).

5.Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

What Name and Number To Give the Requester

 

For this type of account:

Give name and SSN of:

 

 

 

1.

Individual

The individual

2.

Two or more individuals (joint

The actual owner of the account or,

 

account)

if combined funds, the first

 

 

individual on the account 1

3.

Custodian account of a minor

The minor 2

 

(Uniform Gift to Minors Act)

 

4.

a. The usual revocable savings

The grantor-trustee 1

 

trust (grantor is also trustee)

 

 

b. So-called trust account that is

The actual owner 1

 

not a legal or valid trust under

 

 

state law

 

5.

Sole proprietorship or disregarded

The owner 3

 

entity owned by an individual

 

 

 

 

 

For this type of account:

Give name and EIN of:

 

 

 

6.

Disregarded entity not owned by an

The owner

 

individual

 

7.

A valid trust, estate, or pension trust

Legal entity 4

8.

Corporate or LLC electing

The corporation

 

corporate status on Form 8832

 

9.

Association, club, religious,

The organization

 

charitable, educational, or other

 

 

tax-exempt organization

 

10.

Partnership or multi-member LLC

The partnership

11.

A broker or registered nominee

The broker or nominee

12.

Account with the Department of

The public entity

 

Agriculture in the name of a public

 

 

entity (such as a state or local

 

 

government, school district, or

 

 

prison) that receives agricultural

 

 

program payments

 

 

 

 

1List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person’s number must be furnished.

2Circle the minor’s name and furnish the minor’s SSN.

3You must show your individual name and you may also enter your business or “DBA” name on the second name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.

4List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships on page 1.

Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.

Secure Your Tax Records from Identity Theft

Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

Protect your SSN,

Ensure your employer is protecting your SSN, and

Be careful when choosing a tax preparer.

Call the IRS at 1-800-829-1040 if you think your identity has been used inappropriately for tax purposes.

Victims of identity theft who are experiencing economic harm or a system problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward this message to phishing@irs.gov. You may also report misuse of the IRS name, logo, or other IRS personal property to the Treasury Inspector General for Tax Administration at

1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at: spam@uce.gov or contact them at www.consumer.gov/idtheft or 1-877-IDTHEFT(438-4338).

Visit the IRS website at www.irs.gov to learn more about identity theft and how to reduce your risk.

Privacy Act Notice

Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA, or Archer MSA or HSA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply.