EX-99.(A)(6) 8 hecla023143_ex-a6.txt GUIDELINES FOR CERTIFICATION OF TAXPAYER ID EXHIBIT (a)(6) GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYER. Social Security numbers have nine digits separated by two hyphens: i.e. 000-00-0000. Employer identification numbers have nine digits separated by only one hyphen: i.e. 00-0000000. The table below will help determine the number to give the payer.
----------------------------------------------------- ------------------------------------------------------- GIVE THE TAXPAYER GIVE THE TAXPAYER IDENTIFICATION IDENTIFICATION FOR THIS TYPE OF ACCOUNT: NUMBER OF-- FOR THIS TYPE OF ACCOUNT: NUMBER OF-- ----------------------------------------------------- ------------------------------------------------------- 1. An individual's The individual 9. A valid trust, The legal entity (Do not account estate, or pension furnish the identifying trust number of the personal 2. Two or more The actual owner of the representative or trustee individuals (joint account or, if combined unless the legal entity account) funds, any one of the itself is not designated individuals (1) in the account title.) (5) 3. Husband and wife The actual owner of the (joint account) account or, if joint 10. Corporate account The corporation funds, either person (1) 11. Religious, The organization 4. Custodian account of The minor (2) charitable, or a minor (Uniform Gift educational to Minors Act) organization account 5. Adult and minor The adult or, if the 12. Partnership account The partnership (joint account) minor is the only held in the name of contributor, the minor (1) the business 6. Account in the name The ward, minor, or 13. Association, club, or The organization of guardian or incompetent person (3) other tax-exempt committee for a organization designated ward, minor, or incompetent 14. A broker or The broker or nominee person. registered nominee 7. a. The usual The grantor-trustee (1) 15. Account with the The public entity revocable savings Department of trust account Agriculture in the (grantor is also name of a public trustee) entity (such as a State or local b. So-called trust The actual owner (1) government, school account that is not a district, or prison) legal or valid trust that receives under State law agricultural program payments 8. Sole proprietorship The owner (4) account
-------------------------------------------------------------------------------- (1) List first and circle the name of the person whose number you furnish. (2) Circle the minor's name and furnish the minor's social security number. (3) Circle the ward's, minor's, or incompetent person's name and furnish such person's social security number. (4) Show the name of the owner. (5) List first and circle the name of the legal trust, estate, or pension trust. NOTE: If no name is circled when there is more than one name, the number will be considered to be that of the first name listed. GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 PAGE 2 OBTAINING A NUMBER If you do not have a taxpayer identification number or you do not know your number, obtain Form SS-5, Application for a Social Security Number Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number. PAYEES EXEMPT FROM BACKUP WITHHOLDING Payees specifically exempted from backup withholding on ALL payments include the following: * A corporation. * An organization exempt from tax under section 501(a), or an individual retirement arrangement (IRA) or custodial account under section 403(b)(7). * The United States or any of its agencies or instrumentalities. * A state, the District of Columbia, a possession of the United States, or any political subdivisions or instrumentalities. * A foreign government, or any of its political subdivisions, agencies, or instrumentalities. * An international organization or any of its agencies or instrumentalities. * A foreign central bank of issue. * A dealer in securities or commodities required to register in the U.S. or a possession of the U.S. * A futures commission merchant registered with the Commodity Futures Trading Commission. * A real estate investment trust. * An entity registered at all times during the tax year under the Investment Company Act of 1940. * A common trust fund operated by a bank under section 584(a). * A financial institution. * A middleman known in the investment community as a nominee or listed in the most recent publication of the American Society of Corporate Secretaries, Inc., Nominee List. * A trust exempt from tax under section 664 or described in section 4947. Payments of dividends and patronage dividends not generally subject to backup withholding include the following: * Payments to nonresident aliens subject to withholding under section 1441. * Payments to partnerships not engaged in a trade or business in the U.S. and which have at least one nonresident partner. * Payments of patronage dividends where the amount received is not paid in money. * Payments made by certain foreign organizations. * Payments made to a nominee. Payments of interest not generally subject to backup withholding include the following: * Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer's trade or business and you have not provided your correct taxpayer identification number to the payer. * Payments of tax-exempt interest (including exempt-interest dividends under section 852). * Payments described in section 6049(b)(5) to non-resident aliens. * Payments on tax-free covenant bonds under section 1451. * Payments made by certain foreign organizations. * Payments made to a nominee. Exempt payees described above should file Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE FORM, AND RETURN IT TO THE PAYER. IF THE PAYMENTS ARE INTEREST, DIVIDENDS, OR PATRONAGE DIVIDENDS, ALSO SIGN AND DATE THE FORM. Certain payments other than interest, dividends, and patronage dividends that are not subject to information reporting are also not subject to backup withholding. For details, see the regulations under sections 6041, 6041A(a), 6042, 6045, 6049, 6050A, and 6050N. PRIVACY ACT NOTICE--Section 6109 requires most recipients of dividend, interest, or other payments to give taxpayer identification numbers to payers who must report the payments to the IRS. The IRS uses the numbers for identification purposes. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold 30% of taxable interest, dividend, and certain other payments to a payee who does not furnish a taxpayer identification number to a payer. Certain penalties may also apply. PENALTIES (1) PENALTIES FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you fail to furnish your taxpayer identification number to a payer, 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. (2) CIVIL PENALTY FOR FALSE INFORMATION WITH RESPECT TO WITHHOLDING.--If you make a false statement with no reasonable basis which results in no imposition of backup withholding, you are subject to a penalty of $500. (3) CRIMINAL PENALTY FOR FALSIFYING INFORMATION.--Falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.