Kansas Non Resident Alien PPM Attachments Department of

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					                          ATTACHMENTS
Exhibit 1    IRS Form W-7, Application for Individual Taxpayer Identification
             Number (2003)

Exhibit 2    Nonresident Alien ITIN Application (W-7) Checklist

Exhibit 3    Acceptance Agent Certification Statement

Exhibit 4    Listing of Codes to Insert on Form W-7

Exhibit 5    IRS Form 9894, ITIN Card

Exhibit 6    IRS Form 1042, Annual Withholding Tax Return (2003)

Exhibit 7    IRS Form 1042-S, Foreign Person’s U.S. Source Income Subject to
             Withholding (2004)

Exhibit 8    Visa Types

Exhibit 9    IRS Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for
             United States Tax Withholding (2003)

Exhibit 10   State Regulations, 88-3-9

Exhibit 11   IRS Regulations, Sec. 760

Exhibit 12   IRS Regulations, Sec. 1441.1 & 6041

Exhibit 13   Tax Treaty Provisions with Individual Countries – IRS Pub. 901 (2004)

Exhibit 14   IRS Form 8233, Exemption from Withholding on Compensation for
             Independent (and Certain Dependent) Personal Services of a Nonresident
             Alien Individual (2001)

Exhibit 15   Certificate of U.S. Tax Return Filing

Exhibit 16   DA-35NRA Journal Voucher

Exhibit 17   Customer File Layout

Exhibit 18   Payment File Layout

Exhibit 19   Transaction Correction Form

Exhibit 20   Taxable Scholarship Worksheet


                                                                                     35
Exhibit 21   NRA Contacts Listing

Exhibit 22   Listing of Income, Recipient & Exemptions Codes.

Exhibit 23   Country Codes




                                                                36
                                                                               Exhibit 1

Form    W-7
(Rev. December 17, 2003)
                                                          Application for IRS Individual
                                                         Taxpayer Identification Number                                                                OMB No. 1545-1483
Department of the Treasury
                                                                          See instructions.
Internal Revenue Service                      For use by individuals who are not U.S. citizens or permanent residents.
An IRS individual taxpayer identification number (ITIN) is for Federal tax purposes only.                                                  FOR IRS USE ONLY

Before you begin:
● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
● Getting an ITIN does not change your immigration status or your right to work in the United States
and does not make you eligible for the earned income credit.

Reason you are submitting Form W-7. Read the instructions for the box you check. Caution: If you check box b,
c, d, e, or g, you must file a tax return with Form W-7 unless you meet one of the exceptions (see instructions).
  a       Nonresident alien required to obtain ITIN to claim tax treaty benefit
 b        Nonresident alien filing a U.S. tax return and not eligible for an SSN
 c        U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
 d        Dependent of U.S. citizen/resident alien       Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
 e        Spouse of U.S. citizen/resident alien
 f        Nonresident alien student, professor, or researcher filing a U.S. tax return and not eligible for an SSN
 g        Dependent/spouse of a nonresident alien visa holder
 h        Other (see instructions)
          Additional information for a and f: Enter treaty country                              and treaty article number
                        1a First name                                    Middle name                            Last name
Name
(see instructions)
                             1b First name                                       Middle name                                   Last name
Name at birth if
different
                             2   Street address, apartment number, or rural route number. Do not use a P.O. box number.
Applicant’s
foreign
address                          City or town, state or province, and country. Include ZIP code or postal code where appropriate.
(see instructions)
                             3   Street address, apartment number, or rural route number. If you have a P.O. box, see page 4.
Mailing address
(if different from
above)                           City or town, state or province, and country. Include ZIP code or postal code where appropriate.


Birth                        4   Date of birth (month, day, year)   Country of birth                 City and state or province (optional)         5  Male
information                           /           /                                                                                                   Female
                             6a Country(ies) of citizenship         6b Foreign tax I.D. number (if any)     6c Type of U.S. visa (if any), number, and expiration date
Other
information
                             6d Identification document(s) submitted (see instructions)
                                     Passport              Driver’s license/State I.D.                USCIS documentation                  Other
                                 Issued by:                No.:                              Exp. date:          /       /      Entry date in U.S.            /      /
                             6e Have you previously received a U.S. temporary Taxpayer Identification Number (TIN) or Employer Identification Number (EIN)?
                                   No/Do not know. Skip line 6f.
                                   Yes. Complete line 6f. If you need more space, list on a sheet and attach to this form (see instructions).
                             6f Enter: TIN or EIN                                                                                                                    and
                                Name under which it was issued
                             6g Name of college/university or/company (see instructions)
                                City and State                                                             Length of stay
                             Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
Sign                         accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I
                             authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
Here                         assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.

                                  Signature of applicant (if delegate, see instructions)             Date (month, day, year)        Phone number

                                                                                                             /       /              (        )
Keep a copy of
this form for your                Name of delegate, if applicable (type or print)                    Delegate’s relationship            Parent   Court-appointed guardian
records.                                                                                             to applicant
                                                                                                                                        Power of Attorney
                                  Signature                                                          Date (month, day, year)        Phone (            )
Acceptance
                                                                                                             /       /              Fax   (            )
Agent’s                                                                                                                             EIN
                                  Name and title (type or print)                                     Name of company
Use ONLY

For Paperwork Reduction Act Notice, see page 4.                                           Cat. No. 10229L                                 Form   W-7       (Rev. 12-17-2003)
                                                                      Exhibit 1
Form W-7 (Rev. 12-17-2003)                                                                                                                       Page   2
Important Changes                                     ● A U.S. resident alien (based on the              the exceptions on page 3 applies, include
                                                      substantial presence test) who files a U.S. tax    instead the documents described under that
If you are a resident or nonresident alien            return but who is not eligible for an SSN. For     exception.
applying for an ITIN to file a tax return, you        information about the substantial presence
now must attach your original, completed                                                                 ● The original documents, or certified or
                                                      test, see Pub. 519, U.S. Tax Guide for Aliens.     notarized copies of documents, that
return to Form W-7 to get the ITIN. See
                                                      ● An alien spouse claimed as an exemption          substantiate the information provided on the
Where To Apply on page 3 for information on
                                                      on a U.S. tax return who is not eligible to        Form W-7. The supporting documentation
filing these forms.
                                                      obtain an SSN.                                     must be consistent with the applicant’s
    After your Form W-7 has been processed,
the IRS will assign an ITIN to the return and         ● An alien individual eligible to be claimed as    information provided on Form W-7. For
                                                      a dependent on a U.S. tax return but who is        example, the name, date of birth, and country
process the return. The tax return will be                                                               of citizenship must be the same as on lines
processed as if it were filed at the address          not eligible to obtain an SSN. To determine if
                                                      an alien individual is eligible to be claimed as   1a, 4, and 6a of the Form W-7.
listed in the tax return instructions. Do not
send a copy of the return to any other IRS            a dependent on a U.S. tax return, see Pub.            If you submit an original valid passport
office.                                               501, Exemptions, Standard Deduction, and           (or a notarized or certified copy of a valid
                                                      Filing Information, and Pub. 519.                  passport), you do not need to submit any
    If you are not required to file a tax return or
if you fail to file a completed tax return with       ● A nonresident alien student, professor, or       other documents from the list below. If you
                                                      researcher who is required to file a U.S. tax      do not submit an original valid passport (or a
your Form W-7, you will not be issued an
                                                      return but who is not eligible for an SSN.         notarized or certified copy), you must provide
ITIN, unless one of the exceptions explained
                                                      ● A dependent/spouse of a nonresident alien        a combination of documents (at least two or
under Specific Instructions on page 3
                                                      visa holder who is not eligible for an SSN.        more) from the list below that are current and
applies.
                                                                                                         that verify: (a) your identity, that is, contain
                                                      ITIN not needed for Forms 4868, 2688,              your name and a photograph, and (b) support
                                                      1040-ES, or 1040-ES(NR). If you are filing an
General Instructions                                  application for an extension of time to file
                                                                                                         your claim of foreign status.
                                                                                                         ● National identification card (must show
                                                      using Form 4868 or Form 2688, or making an
Purpose of Form                                       estimated tax payment using Form 1040-ES
                                                                                                         photo, name, current address, date of birth,
Use Form W-7 to apply for an IRS individual                                                              and expiration date).
                                                      or Form 1040-ES(NR), do not file Form W-7
taxpayer identification number (ITIN). An ITIN        with these forms. Write “ITIN TO BE                ● U.S. driver’s license.
is a nine-digit number issued by the U.S.             REQUESTED” wherever your SSN or ITIN is            ● Civil birth certificate.
Internal Revenue Service (IRS) to individuals         requested. An ITIN will be issued only after       ● Foreign driver’s license.
who are required for U.S. tax purposes to             you file a tax return and meet all other
have a U.S. taxpayer identification number                                                               ● U.S. state identification card.
                                                      requirements.
but who do not have, and are not eligible to                                                             ● Foreign voter’s registration card.
obtain, a social security number (SSN).                                                                  ● U.S. military identification card.
   The ITIN is for Federal tax purposes only.
                                                      Additional Information                             ● Foreign military identification card.
It does not entitle you to social security            Publications. For details on resident and          ● Visa.
benefits and does not change your                     nonresident alien status, see Pub. 519.
                                                                                                         ● U.S. Citizenship and Immigration Services
immigration status or your right to work in the          For details on individuals who can be           (USCIS) photo identification.
United States. Also, individuals filing tax           claimed as dependents and on obtaining an
returns using an ITIN are not eligible for the        SSN for a dependent, see Pub. 501.                 ● Medical records (dependents only).
earned income credit (EIC).                              For details on eligibility for the earned       ● School records (dependents and/or
   SSNs. Do not complete Form W-7 if you              income credit, see Pub. 596, Earned Income         students only).
have an SSN or you are eligible to obtain an          Credit.                                               You can submit copies of original
SSN. You are eligible for an SSN if you are a            These publications are available free from      documents. However, such documents must
U.S. citizen or if you have been admitted by          the IRS. To order the publications, call           be:
the United States for permanent residence or          1-800-TAX-FORM (1-800-829-3676) if you are         ● Certified by the issuing agency or official
U.S. employment.                                      in the United States. If you have a foreign        custodian of the original record or
   If you have an application for an SSN              address, write to:                                 ● Notarized by a U.S. notary public legally
pending, do not file Form W-7. Complete                  Eastern Area Distribution Center                authorized within his or her local jurisdiction
Form W-7 only if the Social Security                     P.O. Box 85074                                  to certify that the document is a true copy of
Administration (SSA) notifies you that an SSN            Richmond, VA 23261-5074                         the original. To do this, the notary must see
cannot be issued.                                                                                        the valid, unaltered original document and
                                                         You can also get these publications on the
   To obtain an SSN, see Form SS-5,                   IRS website at www.irs.gov.                        verify that the copy conforms to the original.
Application for a Social Security Card. To get                                                           U.S. notaries public are available at U.S.
                                                      Telephone help. If, after reading these            embassies and consulates worldwide. Foreign
Form SS-5 or to find out if you are eligible to
                                                      instructions and our free publications, you are    notaries are acceptable as outlined by the
obtain an SSN, contact an SSA office.
                                                      not sure how to complete your application or       Hague Convention.
                                                      have additional questions, you may call for
Who Must Apply                                        assistance:                                           Original documents you submit will be
                                                                                                         returned to you. You do not need to provide
Any individual who is not eligible to obtain          ● Inside the United States: 1-800-829-1040.        a return envelope. Copies of documents will
an SSN but who must furnish a taxpayer                Normal hours of operation are Monday               not be returned. If your documents are not
identification number must apply for an ITIN          through Friday from 7:00 a.m. to 10:00 p.m.        returned within 60 days, you may call the IRS
on Form W-7. Examples are:                            local time. Assistance provided to callers from    (see Telephone help on this page).
● A nonresident alien individual eligible to          Alaska and Hawaii will be based on the hours
                                                      of operation in the Pacific time zone.                Keep a copy of your application for your
obtain the benefit of reduced withholding
                                                                                                         records.
under an income tax treaty. See Pub. 515,             ● Outside the United States: You may contact
Withholding of Tax on Nonresident Aliens and          any of our overseas offices in Berlin, London,
Foreign Entities.                                     Paris, Rome, or Tokyo.                             When To Apply
● A nonresident alien individual not eligible                                                            Complete and attach Form W-7 when you file
for an SSN who is required to file a U.S. tax         How To Apply                                       the tax return for which the ITIN is needed.
return or who is filing a U.S. tax return only to     Your application must include all of the           However, if you meet one of the exceptions
claim a refund.                                       following.                                         on page 3, complete and submit Form W-7
● A nonresident alien individual not eligible         ● Your completed Form W-7.
                                                                                                         as soon as possible after you determine you
for an SSN who elects to file a joint U.S. tax                                                           are covered by that exception.
                                                      ● Your original, completed tax return(s) for
return with a spouse who is a U.S. citizen or
                                                      which the ITIN is needed. However, if one of
resident.
                                                                    Exhibit 1
Form W-7 (Rev. 12-17-2003)                                                                                                                    Page   3

   Allow 4 to 6 weeks for the IRS to notify you     b. Nonresident alien filing a U.S. tax return      ● Evidence that you opened an account with
in writing of your ITIN. If you have not            and not eligible for an SSN. This category         a financial institution and you have an
received your ITIN or correspondence at the         includes:                                          ownership interest in that account.
end of the 6-week period, you may call the          ● A nonresident alien who must file a U.S.         ● For a partnership interest—the partnership
IRS to find out the status of your application      tax return to report income effectively or not     agreement together with the partnership’s EIN
(see Telephone help on page 2).                     effectively connected with the conduct of a        or other evidence that the partnership is
                                                    trade or business in the United States.            conducting business in the United States.
Where To Apply                                      ● A nonresident alien who is filing a U.S. tax        Information reporting and withholding
By mail. Mail Form W-7, your tax return (or         return only to obtain a refund.                    requirements apply to third parties (frequently
other documents required by an exception on         c. U.S. resident alien (based on days              banks or other financial institutions), which
this page), and the documentation listed            present in the United States) filing a U.S.        will request an ITIN from you to enable them
under How To Apply on page 2 to:                    tax return and not eligible for an SSN. A          to file information reports required by law.
      Internal Revenue Service                      foreign individual living in the United States     Examples of information reports are the
      Philadelphia Service Center                   who does not have permission to work from          Form 1099-INT, Interest Income, or
      ITIN Unit                                     the USCIS, and is thus ineligible for an SSN,      Form 1042-S, Foreign Person’s U.S. Source
      P.O. Box 447                                  may still be required to file a U.S. tax return.   Income Subject to Withholding. You may
      Bensalem, PA 19020                            These individuals must check this box.             need an ITIN to complete the Form W-9 (for
                                                                                                       residents) or in some cases a form in the W-8
                                                    d. Dependent of U.S. citizen/resident alien.
          Do not use the mailing address in                                                            series (for nonresidents). These forms are
                                                    This is an individual who may be claimed as a
          the instructions for your tax return.                                                        kept by the third parties.
                                                    dependent on a U.S. tax return and is not
                                                    eligible to obtain an SSN.                            Exception 2. Other income (wages,
                                                                                                       salary, compensation)—treaty benefits
In person. You can apply for an ITIN by             e. Spouse of U.S. citizen/resident alien.
                                                                                                       (box a) or foreign student receiving
bringing your completed forms and                   This category includes:
                                                                                                       scholarship or fellowship (box f).
documentation to any IRS Taxpayer                   ● A nonresident alien husband or wife who is
Assistance Center in the United States and                                                             Note: Applicants with a visa that is valid for
                                                    not filing a U.S. tax return (including a joint
most IRS offices abroad. Before applying at                                                            employment should first apply for an SSN
                                                    return) and who is not eligible to obtain an
an IRS office abroad, find out if that office                                                          with the Social Security Administration (SSA).
                                                    SSN but who, as a spouse, may be claimed
accepts Form W-7 applications.                                                                         You are not eligible for an ITIN if you are
                                                    as an exemption.
                                                                                                       eligible to obtain an SSN.
Through Acceptance Agent. You can also              ● A nonresident alien electing to file a U.S.
apply through an acceptance agent                                                                         If you are a foreign scholar, professor or
                                                    tax return jointly with a spouse who is a U.S.
authorized by the IRS. To obtain a list of                                                             researcher, or an individual receiving pay for
                                                    citizen or resident.
agents, visit the IRS website at www.irs.gov.                                                          personal services, your Form W-7 will be
                                                    f. Nonresident alien student, professor, or        processed if you provide proof that your
                                                    researcher filing a U.S. tax return and not        application for an SSN (Form SS-5) was
Where To Attach                                     eligible for an SSN. This is an individual who     rejected by the SSA and include a Form
If you are filing a tax return with this form,      has not abandoned his or her residence in a        8233, Exemption From Withholding on
attach Form W-7 to the front of your tax            foreign country and who is a bona fide             Compensation for Independent (and Certain
return.                                             student, professor, or researcher coming           Dependent) Personal Services of a
                                                    temporarily to the United States solely to         Nonresident Alien Individual.
                                                    attend classes at a recognized institution of
Specific Instructions                               education, teach, or perform research. If you
                                                                                                          If you are a nonresident alien visitor with
                                                                                                       gaming winnings, your Form W-7 will be
Use the following instructions to complete          check this box, you must complete lines 6c
                                                                                                       processed if submitted through the
Form W-7. If you are completing this form for       and 6g, provide your passport with a valid
                                                                                                       appropriate gaming official serving as an
someone else, answer the questions as they          visa, and check box h. On the lines next to
                                                                                                       acceptance agent.
apply to that person.                               box h, enter the name of the foreign country
                                                    and the treaty article number that applies. If        Exception 3. Third party reporting—
                                                    Exception 2 applies, you must also write           mortgage interest (box h). Under the Internal
Reason For Applying                                                                                    Revenue laws, most recipients of home
                                                    “Exception 2” on the line next to box h and
You must check the box to indicate the              attach the documents required under                mortgage interest (lenders) report the amount
reason you are completing Form W-7. If more         Exception 2.                                       of interest they receive from a borrower to the
than one box applies to you, check the box                                                             IRS and to the borrower. This reporting is
that best explains your reason for submitting       g. Dependent/spouse of a nonresident
                                                                                                       usually done on a Form 1098, Mortgage
Form W-7.                                           alien visa holder. This is an individual who
                                                                                                       Interest Statement. First time filers who
                                                    may be claimed as a dependent or a spouse
Note: If you checked box b, c, d, e, or g, you                                                         secure a home loan may seek an ITIN to
                                                    on a U.S. tax return and who is unable, or not
must file a completed tax return by attaching                                                          provide to their lender.
                                                    eligible, to obtain an SSN and has entered
it to Form W-7. You must do this even if the        the United States with a nonresident visa             To obtain an ITIN under this exception, you
ITIN is for a spouse or dependent. If you are       holder. For example, the primary visa holder       must include documentation with the Form
applying for more than one ITIN for the same        has a B-1 visa; the dependent or spouse has        W-7 showing evidence of a home mortgage
return (such as for a spouse or dependent),         a B-2 visa.                                        loan. This documentation could include a loan
attach all Forms W-7 to the same return.                                                               commitment letter from the financial
                                                    h. Other. If the reason for your ITIN request is
a. Nonresident alien required to obtain ITIN                                                           institution, a broker’s listing agreement, or
                                                    not described in a through g, check this box.
to claim tax treaty benefit. Certain                                                                   similar documentation.
                                                    Describe in detail your reason for requesting
nonresident aliens must obtain an ITIN to           an ITIN and attach supporting documents. If           Exception 4. Disposition by foreign
claim a tax treaty benefit even if they do not      any of the following exceptions apply to you,      person of U.S. real property interest
have to file a U.S. tax return. If you check this   you will not need to attach a tax return to        (box h). A withholding obligation is generally
box to claim the benefits of a U.S. income tax      your Form W-7. Check box h and write the           imposed on the buyer or other transferee
treaty with a foreign country, also check           number of the exception that applies (for          (withholding agent) when a U.S. real property
box h. On the lines next to box h, write            example, “Exception 3”) on the line next to        interest is acquired from a foreign person.
“Exception 1” or “Exception 2,” whichever           box h.                                             This withholding serves to collect the tax that
applies, and the name of the foreign country                                                           may be owed by the foreign person. In some
and treaty article number. Also attach the             Exception 1. Passive income—treaty
                                                    benefits (box a) or third party withholding        instances, the foreign person may apply for a
documents required under whichever                                                                     withholding certificate to reduce or eliminate
exception applies.                                  (box h). To obtain an ITIN under this
                                                    exception, you must include documentation          withholding on the disposition of the real
                                                                                                       property.
                                                    with the Form W-7 showing you own an asset
                                                    that generates income subject to information
                                                    reporting or withholding requirements.
                                                    Examples include:
                                                                       Exhibit 1
Form W-7 (Rev. 12-17-2003)                                                                                                                        Page   4
  To obtain an ITIN under this exception, you         Line 6c. Enter only U.S. nonimmigrant visa            If you are temporarily in the United States
must include with the Form W-7 a completed            information. Include the USCIS classification,      for business purposes, you must provide the
Form 8288-B, Application for Withholding              number of the visa, and the expiration date in      name of the company with whom you are
Certificate for Dispositions by Foreign               month/day/year format. For example, if you          conducting your business and the city and
Persons of U.S. Real Property Interests, and          have a B-1/B-2 visa with the number 123456          state in which it is located. You must also
a copy of the contract for the sale.                  that has an expiration date of December 31,         enter your length of stay in the United States.
                                                      2004, you would enter “B-1/B-2,” “123456,”          Signature. Generally, Form W-7 must be
Line Instructions                                     and “12/31/2004” in the entry space.                signed by the applicant. However, if the
Enter N/A (not applicable) on all lines that do       Note: If the visa has been issued under a           applicant is a minor under 14 years of age, a
not apply to you.                                     “duration of stay” label by USCIS, then enter       delegate (parent or court-appointed guardian)
                                                      “D/S” as the expiration date.                       should sign for him or her. Type or print the
Line 1a. Enter your legal name on line 1a as
it appears on your documents. This entry              Line 6d. Check the box indicating the type of       delegate’s name in the space provided and
should reflect your name as it will appear on         document(s) you are presenting for                  check the appropriate box that indicates his
a U.S. tax return.                                    identification. If you have a passport, use it to   or her relationship to the applicant. If the
                                                      provide verification of your identity and           delegate is signing as a court-appointed
Caution: Your ITIN will be established using this                                                         guardian, attach a copy of the
                                                      foreign status. If you do this, you will not
name. If you do not use this name on the U.S.                                                             court-appointment papers showing the legal
                                                      need to furnish any other supporting
tax return, the processing of the U.S. tax return                                                         guardianship.
                                                      documents.
may be delayed until discrepancies are resolved.
                                                      Note: If visa information is present on the           If the applicant is 14 years of age or over,
Line 1b. Enter your name as it appears on
                                                      passport, this information must be entered on       the applicant may appoint an authorized
your birth certificate if it is different from your
                                                      line 6c.                                            agent to sign. The authorized agent must
entry on line 1a.
                                                         If you do not have a passport, you must          print his or her name in the space provided
Line 2. Enter your complete address in the                                                                for the name of the delegate and must attach
country where you permanently or normally             use the documents listed under How To
                                                      Apply on page 2 and you will be required to         Form 2848, Power of Attorney and
reside. If you are claiming a benefit under an                                                            Declaration of Representative.
income tax treaty with the United States, the         provide more than one current document to
address entered must be an address in the             verify your identity and foreign status. At least
treaty country. Include the postal code where         one document you present must contain a
                                                      recent photograph. Enter the name of the            Paperwork Reduction Act Notice. We ask
appropriate.
                                                      state or country or other issuer, the               for the information on this form to carry out
    Do not use a post office box or an “in care       identification number (if any) appearing on the     the Internal Revenue laws of the United
of” (c/o) address instead of a street address.        document(s), the expiration date, and the           States. You are required to give us the
If you do, your application will be rejected.         date on which you entered the United States.        information. We need it to ensure that you are
Note: If you no longer have a permanent               Dates must be entered in the month/day/year         complying with these laws and to allow us to
residence, due to your relocation to the              format. Additionally, you may be required to        figure and collect the right amount of tax.
United States, enter the foreign country where        provide a certified translation of foreign             You are not required to provide the
you last resided.                                     language documents.                                 information requested on a form that is
Line 3. Enter your complete mailing address           Line 6e. If you ever received a temporary           subject to the Paperwork Reduction Act
if it is different from the address on line 2.        Taxpayer Identification Number (TIN) or an          unless the form displays a valid OMB control
This is the address the IRS will use to return        Employer Identification Number (EIN), check         number. Books or records relating to a form
your original documents and send written              the “Yes” box and enter the number on line          or its instructions must be retained as long as
notification of your ITIN.                            6f. If you never had a temporary TIN or an          their contents may become material in the
Note: If the U.S. Postal Service will not             EIN, or you do not know your temporary TIN,         administration of any Internal Revenue law.
deliver mail to your physical location, then          check the “No/Do not know” box.                     Generally, tax returns and return information
enter the U.S. Postal Service’s post office box          A temporary TIN is a nine-digit number           are confidential, as required by Internal
number for your mailing address. Contact              issued by the IRS to persons who file a return      Revenue Code section 6103.
your local U.S. Post Office for more                  or make a payment without providing a TIN.             The time needed to complete and file this
information. Do not use a post office box             You would have been issued this number if           form will vary depending on individual
owned and operated by a private firm or               you filed a U.S. tax return and did not have a      circumstances. The estimated average time
company.                                              social security number. This temporary TIN          is: Learning about the law or the form, 13
Line 4. Enter your date of birth in                   will appear on any correspondence the IRS           min.; Preparing the form, 29 min.; Copying,
month/day/year format and your country of             sent you concerning that return.                    assembling, and sending the form to the
birth. If available, provide the city and state or       An EIN is a nine-digit number (for example,      IRS, 20 min.
province. You must identify the country in            12-3456789) assigned by the IRS to                  We Welcome Comments on Forms. If you
which you were born. To be eligible for an            businesses, such as sole proprietorships.           have comments concerning the accuracy of
ITIN, your birth country must be recognized           Line 6f. Enter in the space provided the            these time estimates or suggestions for
as a foreign country by the U.S. Department           temporary TIN and/or EIN and the name               making this form simpler, we would be happy
of State.                                             under which the number was issued. If you           to hear from you. You can write to the Tax
Line 5. Check the appropriate box for your            have both a temporary TIN and an EIN,               Products Coordinating Committee, Western
gender.                                               attach a separate sheet listing both. You may       Area Distribution Center, Rancho Cordova,
Line 6a. Enter the country or countries (in the       have been issued more than one temporary            CA 95743-0001. Do not send the form to this
case of dual citizenship) in which you are a          TIN. If so, attach a separate sheet listing all     address. Instead, see Where To Apply on
citizen. Enter the complete country name; do          the temporary TINs you received.                    page 3.
not abbreviate.                                       Line 6g. If you checked reason f, you must
Line 6b. If your country of residence for tax         provide the name of the educational
purposes has issued you a tax identification          institution and the city and state in which it is
number, enter that number on line 6b. For             located. You must also indicate your length of
example, if you are a resident of Canada, you         stay.
would enter your Canadian Social Insurance
Number.
                                      Exhibit 2


NON-RESIDENT ALIEN ITIN APPLICATION (W-7) CHECKLIST

Use the following checklist to assist Applicant in preparing form W-7:

 ___    1.    An ITIN is a nine-digit number issued by the U.S. Internal Revenue
              Service (IRS) to individuals who are required to have a U.S. taxpayer
              identification number but who do not have, and are not eligible to obtain, a
              social security number (SSN). Form W-7 is used to apply for an IRS
              individual taxpayer identification number.

 ___    2.    Fully explain the application process to the applicant, the information
              required by form W-7 and instructions, the role of the Acceptance Agent
              in the process, the extent to which the IRS may communicate information
              regarding the applicant to the Acceptance Agent, the fact that form W-7 is
              signed under penalties of perjury, and the consequences of making false
              statements or providing incorrect or false documentation.

 ___    3.    ITIN’s are intended for tax use only.

 ___    4.    The ITIN cannot be used to claim the earned income tax credit under
              section 32 of the Internal Revenue Code.

 ___    5.    The possession of an ITIN does not change the applicant’s immigration
              status or entitle the applicant to legal employment in the United States.

 ___    6.    The ITIN does not take the place of a SSN or qualify the applicant for
              Social Security benefits.

 ___    7.    The applicant may be eligible for a SSN, if the applicant is a lawfully
              admitted alien with Immigration and Naturalization Service (INS)
              permission to work in the U.S. A non-working alien with income such as
              interest, investments, or rental property must apply for an ITIN.

 ___    8.    The applicant should answer the following questions to determine whether
              the applicant should apply for an ITIN or a SSN?
              -      Does the visa type provide permission to work in the U.S.?____
                     (Y/N)
              -      Does an employee/employer relationship exist between the
                     applicant and the Acceptance Agent’s organization? _____ (Y/N)

              If the applicant answers yes to both of the above questions, the applicant is
              likely eligible for a SSN. Refer the applicant to the local Social Security
              Administration office for assignment of a social security number.

              If the applicant is not eligible for an SSN, continue the ITIN application
              process.
                                    Exhibit 2




___   9.    Explain that if the applicant becomes eligible for a SSN at a later date, the
            ITIN can no longer be used and the applicant must apply for a SSN from
            the Social Security Administration.

___   10.   Determine that applicant possesses a valid foreign passport and U.S. visa
            as documentary evidence that sufficiently supports the applicant’s identity
            and alien status. If these documents are not available, do not continue the
            application process until appropriate documentary evidence is provided.

___   11.   Is the applicant associated with the Acceptance Agent’s organization?
            ____ (Y/N) (ITIN applications can only be processed if the applicant is
            associated with the Acceptance Agent’s organization.) Describe below the
            applicant’s association with the Acceptance Agent’s organization.


___   12.   The applicant must sign the completed form W-7.
                                        Exhibit 3


The undersigned, John Doe, an authorized representative of Great State University, a
certifying Acceptance Agent under an agreement dated September 5, 1997, (the
“Agreement”), certifies with regard to the application on Form W-7 for Jane Smith
(“Applicant”) that applicant is not eligible for an SSN and has provided (1) a foreign
passport and (2) a U.S. visa as documentary evidence that sufficiently supports the
Applicant’s identity and alien status. The undersigned further certifies that a Responsible
Party has reviewed such documentary evidence in accordance with the procedures set
forth in section 5 of the Agreement and has determined that the information stated on
Form W-7 is complete and accurate based upon information provided by Applicant and
the documentary evidence.



 ____________________                                 ______________
John Doe,                                             Date
Authorized Representative
                             Exhibit 4


           ACCEPTANCE AGENT PROGRAM



           Listing of Codes to Insert on Form W-7


CODE   =   TYPE OF DOCUMENTATION

01     =   Passport
02     =   National Identity Card
03     =   I-94, Non-immigrant Arrival/Departure Record
04     =   I-20 ID, Certificate of Eligibility for Non-immigrant Student Status
05     =   I-95A, Crewman Landing Permit
06     =   I-184, Alien Crewman Landing Permit and ID Card
07     =   I-185, Nonresident Alien Canadian Border Crossing Card
08     =   I-186, Nonresident Alien Mexican Border Crossing Card
09     =   I-444, Mexican Border Visitors Permit
10     =   I-586, Nonresident Alien Border Crossing Card
11     =   MICA (Mexican Border Crossing Card)
12     =   Marriage Certificate
13     =   Divorce Certificate
14     =   Adoption Certificate
15     =   Military Record
16     =   Driver’s License (US)
17     =   Civil Birth Certificate
18     =   Religious Birth Certificate
19     =   Illegal Alien/Undocumented Alien
20     =   Medical Records (primarily dependents)
21     =   Driver’s License (foreign)
22     =   State Identification Card (US)
23     =   Voter’s Registration Card (foreign only)
24     =   Military Identification Card
25     =   Military Registration Card (foreign only)
26     =   School Photo ID
27     =   School Records
28     =   Foreign Identification Card
29     =   FM-13
30     =   Social Security Administration Denial Letter
31     =   Copies of INS Application for Residency
32     =   Other
Exhibit 5
                                                              Exhibit 6
Form    1042                                     Annual Withholding Tax Return for
                                               U.S. Source Income of Foreign Persons
                                                                                                                                                            OMB No. 1545-0096

Department of the Treasury
Internal Revenue Service                                                        See instructions.                                                             2003
If this is an amended return, check here
Name of withholding agent                                                          Employer identification number                         For IRS Use Only
                                                                                                                          CC                            FD
Number, street, and room or suite no. (if a P.O. box, see instructions)                                                   RD                            FF
                                                                                                                          CAF                           FP
City or town, province or state, and country (including postal code)                                                      CR                            I
                                                                                                                          EDC                           SIC
If you will not be liable for returns in the future, check here      Enter date final income paid
Check here if you made quarter-monthly deposits using the 90% rule (see Deposit Requirements in the instructions)
Check if you are a:      QI/Withholding foreign partnership or trust    NQI/Flow-through entity       (See instructions.)
                                                             Record of Federal Tax Liability
                                                        (Do not show Federal tax deposits here.)
                             Tax liability for period                                  Tax liability for period                                      Tax liability for period
Line     Period         (including any taxes assumed Line           Period        (including any taxes assumed Line             Period          (including any taxes assumed
No.      ending                on Form(s) 1000)       No.           ending               on Form(s) 1000)       No.             ending                 on Form(s) 1000)
 1           7                            21           7                                                               41           7
 2          15                            22         15                                                                42          15
   Jan.                                       May                                                                        Sept.
 3          22                            23         22                                                                43          22
 4          31                            24         31                                                                44          30
 5 Jan. total                             25 May total                                                                 45Sept. total
 6           7                            26           7                                                               46           7
 7          15                            27         15                                                                47          15
   Feb. 22                                    June                                                                        Oct.
 8                                        28         22                                                                48          22
 9          28                            29         30                                                                49          31
10 Feb. total                             30 June total                                                                50 Oct. total
11           7                            31           7                                                               51           7
12          15                            32         15                                                                52          15
   Mar.                                        July                                                                       Nov.
13          22                            33         22                                                                53          22
14          31                            34         31                                                                54          30
15 Mar. total                             35 July total                                                                55 Nov. total
16           7                            36           7                                                               56           7
17          15                            37         15                                                                57          15
   Apr.                                       Aug.                                                                        Dec.
18          22                            38         22                                                                58          22
19          30                            39         31                                                                59          31
20 Apr. total                             40 Aug. total                                                                60 Dec. total
61 No. of Forms 1042-S filed: a On magnetic media                                              b On paper                          c Electronically
62 For all Form(s) 1042-S and 1000: a Gross income paid                                                          b Taxes withheld or assumed
63a    Total tax liability (add monthly total lines from above)               63a
   b   Adjustments (see instructions)                                         63b
   c   Total net tax liability (combine lines 63a and 63b)                                                                                    63c
64     Total paid by Federal tax deposit coupons or by electronic funds
       transfer (or with a request for an extension of time to file) for 2003  64
65     Enter overpayment applied as a credit from 2002 Form 1042               65
66     Credit for amounts withheld by other withholding agents (see inst.)     66
67     Total payments. Add lines 64 through 66                                                                                                 67
68     If line 63c is larger than line 67, enter balance due here                                                                              68
69     If line 67 is larger than line 63c, enter overpayment here                                                                              69
70     Penalty for failure to deposit tax when due. Also include on line 68 or line 69 (see instructions)                                      70
71     Apply overpayment on line 69 to (check one):        Credit on 2004 Form 1042 or     Refund
                   Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
                   belief, it is true, correct, and complete. Declaration of preparer (other than withholding agent) is based on all information of which preparer has any knowledge.
Sign               Your signature                                                                 Date
Here                                                                                                                  Capacity in which acting
                                                                                                                      Daytime phone number
                                                                                                  Date                                            Preparer’s SSN or PTIN
                   Preparer’s                                                                                         Check if
Paid               signature                                                                                          self-employed
Preparer’s         Firm’s name (or                                                                                                                EIN
Use Only           yours if self-employed),
                   address, and ZIP code                                                                                                          Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.                                              Cat. No. 11384V                        Form   1042     (2003)
                                                            Exhibit 6
Form 1042 (2003)                                                                                                               Page   2

General Instructions                         agrees to assume primary withholding          Deposit Requirements
                                             responsibility for all payments that are
Section references are to the Inter nal      made to it for its partners, beneficiaries,   Generally, if you are not required to use
Revenue Code unless otherwise noted.         or owners. For information on these           the Electronic Federal Tax Payment
                                             withholding agreements, see Rev. Proc.        System (EFTPS), you must deposit the
Purpose of Form                              2003-64. You can find Rev. Proc.              tax withheld and required to be shown
                                             2003-64 on page 306 of Internal               on Form 1042 with an authorized
Use Form 1042 to report tax withheld on
                                             Revenue Bulletin 2003-32 at                   financial institution using your preprinted
certain income of foreign persons,
                                             www.irs.gov/pub/irs-irbs/irb03-32.pdf.        Form 8109, Federal Tax Deposit
including nonresident aliens, foreign
                                                                                           Coupon. Do not use anyone else’s
partnerships, foreign corporations,          Nonqualified intermediary (NQI). An           coupons. If you do not have your
foreign estates, and foreign trusts.         NQI is any intermediary that is not a         coupons when a deposit is due, call
                                             U.S. person and that is not a QI.             1-800-829-4933, if you are in the
Who Must File                                                                              United States. If overseas, call
Every withholding agent or intermediary      Where and When To File                        215-516-2000 (not a toll-free number)
(see definitions below) who receives,        File Form 1042 with the Internal              from 6:00 a.m. to 2:00 a.m. Eastern
controls, has custody of, disposes of, or    Revenue Service Center, Philadelphia,         time. You may also contact your local
pays any fixed or determinable annual or     PA 19255-0607, by March 15, 2004.             IRS office. To avoid a penalty, do not
periodical income must file an annual        Also send amended returns to this             mail your deposits directly to the IRS.
return for the preceding calendar year       address. Use Form 1042-T to transmit              The amount of tax you are required to
on Form 1042.                                paper Forms 1042-S.                           withhold determines the frequency of
  You must file Form 1042 if:                Extension of time to file. If you need        your deposits. The following rules
● You are required to file Form(s) 1042-S    more time to file Form 1042, you may          explain how often deposits must be
(whether or not any tax was withheld or      submit Form 2758, Application for             made.
was required to be withheld). File Form      Extension of Time To File Certain Excise,         1. If at the end of any
1042 even if you file Forms 1042-S only      Income, Information, and Other Returns.       quarter-monthly period the total
on magnetic media or electronically.            Form 2758 does not extend the time         amount of undeposited taxes is $2,000
● You pay gross investment income to         for payment of tax.                           or more, you must deposit the taxes
foreign private foundations that are                                                       within 3 banking days after the end of
subject to tax under section 4948(a).        Additional Information                        the quarter-monthly period. (A quarter-
                                                                                           monthly period ends on the 7th, 15th,
                                             For details on withholding of tax, get
Withholding Agent                                                                          22nd, and last day of the month.) To
                                             Pub. 515, Withholding of Tax on
                                                                                           determine banking days, do not count
Any person required to withhold tax is a     Nonresident Aliens and Foreign Entities,
                                                                                           Saturdays, Sundays, legal holidays, or
withholding agent. A withholding agent       by calling 1-800-TAX-FORM
                                                                                           any local holidays observed by
may be an individual, trust, estate,         (1-800-829-3676) or by downloading it
                                                                                           authorized financial institutions.
partnership, corporation, government         from the IRS website at www.irs.gov.
agency, association, or tax-exempt                                                             The deposit rules are considered met
foundation, whether domestic or foreign.     Income Tax Withholding on                     if:
Note: Every person required to deduct        Wages, Pensions, Annuities,                   ● You deposit at least 90% of the actual
                                                                                           tax liability for the deposit period and
and withhold any tax under Chapter 3 of      and Certain Other Deferred
the Code is liable for such tax. See                                                       ● If the quarter-monthly period is in a
section 1461.
                                             Income                                        month other than December, you deposit
                                             Use Form 941, Employer’s Quarterly            any underpayment with your first deposit
Intermediary                                 Federal Tax Return, to report income tax      that is required to be made after the
                                             withheld and social security and              15th day of the following month.
An intermediary is a person who acts as      Medicare taxes on wages paid to a
a custodian, broker, nominee, or                                                               Any underpayment of $200 or more for
                                             nonresident alien employee.                   a quarter-monthly period ending in
otherwise as an agent for another
person, regardless of whether that other        Use Form 945, Annual Return of             December must be deposited by
person is the beneficial owner of the        Withheld Federal Income Tax, to report        January 31.
amount paid, a flow-through entity, or       income tax withheld under section 3405            2. If at the end of any month the
another intermediary.                        from pensions, annuities, and certain         total amount of undeposited taxes is
                                             other deferred income paid to a               at least $200 but less than $2,000, you
Qualified intermediary (QI). A QI is an      nonresident alien individual. However, if
intermediary that is a party to a                                                          must deposit the taxes within 15 days
                                             the recipient has elected under section       after the end of the month. If you make
withholding agreement with the IRS. An       3405(a)(2) or (b)(2) not to have
entity must indicate its status as a QI on                                                 a deposit of $2,000 or more during any
                                             withholding under section 3405, these         month except December under rule 1
a Form W-8IMY submitted to a                 payments are subject to withholding
withholding agent. For information on a                                                    above, carry over any end-of-the-month
                                             under section 1441 and the tax withheld       balance of less than $2,000 to the next
QI withholding agreement, see Rev.           must be reported using Forms 1042 and
Proc. 2000-12. You can find Rev. Proc.                                                     month. If you make a deposit of $2,000
                                             1042-S.                                       or more during December, any
2000-12 on page 387 of Internal
Revenue Bulletin 2000-4 at                      Use Schedule H (Form 1040),                end-of-December balance of less than
www.irs.gov/pub/irs-irbs/irb00-04.pdf.       Household Employment Taxes, to report         $2,000 should be paid directly to the
                                             income tax withheld and social security       IRS along with your Form 1042 by
Withholding foreign partnership (WP)         and Medicare taxes on wages paid to a
or withholding foreign trust (WT). A                                                       March 15, 2004.
                                             nonresident alien household employee.
WP or WT is a foreign partnership or
trust that has entered into a withholding       For more information, see the
agreement with the IRS in which it           instructions for these forms.
                                                            Exhibit 6
Form 1042 (2003)                                                                                                               Page   3

   3. If at the end of a calendar year       Interest and Penalties                        Employer identification number (EIN).
the total amount of undeposited taxes                                                      You are generally required to enter your
is less than $200, you may either pay        If you file Form 1042 late, or fail to pay    EIN. However, if you are filing Form 1042
the taxes with your Form 1042 or             or deposit the tax when due, you may          as a QI, withholding foreign partnership,
deposit the entire amount by March 15,       be liable for penalties and interest unless   or withholding foreign trust, enter your
2004.                                        you can show that the failure to file or      QI-EIN, WP-EIN, or WT-EIN. Also, be
                                             pay was due to reasonable cause and           sure to check the “QI/Withholding
Note: If you are requesting an extension     not willful neglect.
of time to file using For m 2758, follow                                                   foreign partnership or trust” box. See QI
the rules on this page to see if you must                You do not have to figure the     and NQI checkboxes below.
make a deposit of any balance due or if                  amount of any interest or            If you do not have an EIN, you can
you can pay it with For m 2758. See                      penalties you may owe.            apply for one online at
Form 2758 and its instructions for more                  Because figuring these            www.irs.gov/business or by telephone
infor mation.                                amounts can be complicated, we will do        at 1-800-829-4933. Also, you can file
                                             it for you if you want. We will send you a    Form SS-4, Application for Employer
Electronic deposit requirement. You          bill for any amount due.
must make electronic deposits of all                                                       Identification Number, by fax or mail. File
depository tax liabilities using the            If you include interest or penalties       corrected Forms 1042-S when you
Electronic Federal Tax Payment System        (other than the penalty for failure to        receive your EIN.
(EFTPS) in 2004 if:                          deposit tax when due) with your                  To get a QI-EIN, WP-EIN, or WT-EIN,
                                             payment, identify and enter the amount        submit Form SS-4 with your application
● The total deposits of such taxes in        in the bottom margin of Form 1042,
2002 were more than $200,000, or                                                           for that status. Do not send an
                                             page 1. Do not include interest or            application for a QI-EIN, WP-EIN, or
● You were required to use EFTPS in          penalties (other than the penalty for         WT-EIN to the Philadelphia Service
2003.                                        failure to deposit tax when due) in the       Center; it will not be processed.
   If you are required to use EFTPS and      balance due on line 68.
                                                                                           Address. Include the suite, room, or
fail to do so, you may be subject to a          1. Interest. Interest is charged on        other unit number after the street
10% penalty. If you are not required to      taxes not paid by the due date, even if       address. If your post office does not
use EFTPS, you may participate               an extension of time to file is granted.      deliver mail to the street address and
voluntarily. To enroll in or get more        Interest is also charged on penalties         you have a P.O. box, show the box
information about EFTPS, call                imposed for failure to file, negligence,      number instead of the street address.
1-800-555-4477 or 1-800-945-8400. You        fraud, and substantial understatements
can also visit the EFTPS website at          of tax from the due date (including           QI and NQI checkboxes. See page 2
www.eftps.gov.                               extensions) to the date of payment.           for definitions of intermediary, qualified
                                             Interest is figured at a rate determined      intermediary (QI), withholding foreign
   Depositing on time. For deposits                                                        partnership (WP), withholding foreign
made by EFTPS to be on time, you must        under section 6621.
                                                                                           trust (WT), and nonqualified intermediary
initiate the transaction at least one           2. Late filing of Form 1042. The           (NQI). See the Form 1042-S instructions
business day before the date the deposit     penalty for not filing Form 1042 when         for definitions of U.S. branch treated as
is due.                                      due (including extensions) is 5% of the       a U.S. person and flow-through entity.
Completing Form 8109. If you do not          unpaid tax for each month or part of a
                                             month the return is late, up to a                Check the “QI/Withholding foreign
use EFTPS, deposit your income tax                                                         partnership or trust” box on page 1 if
payments using Form 8109. In most            maximum of 25% of the unpaid tax.
                                                                                           you are a QI, WP, WT, or a U.S. branch
cases, you will fill out a Form 8109            3. Late payment of tax. The penalty        treated as a U.S. person. Check the
following the instructions in the coupon     for not paying tax when due is usually 1⁄2    “NQI/Flow-through entity” box if you are
book. However, if a deposit liability        of 1% of the unpaid tax for each month        an NQI or a flow-through entity.
arises from a distribution reportable on     or part of a month the tax is unpaid. The
Form 1042 for the prior year, darken the     penalty cannot exceed 25% of the              Lines 1 through 60. Do not enter any
4th quarter space on Form 8109. If the       unpaid tax.                                   negative amounts on these lines.
distribution is reportable for the current      4. Failure to deposit tax when due.           If you are a QI that did not assume
year, darken the 1st quarter space. In all   See the instructions for line 70 on           primary withholding responsibility, enter
cases, follow the coupon book                page 4.                                       the total amount withheld by the U.S.
instructions for completing the rest of                                                    withholding agent(s) on line 59. Report
the deposit coupon. To ensure proper            5. Other penalties. Penalties may be       all other amounts (that is, amounts you
crediting, write your taxpayer               imposed for negligence, substantial           actually withheld) on the line that
identification number, the period to         understatement of tax, and fraud. See         corresponds with the date the liability
which the tax deposit applies, and           sections 6662 and 6663.                       was incurred.
“Form 1042” on the check or money                                                          Lines 62a and 62b. Enter the amounts
order.
   Deposits by foreign corporations. Fill
                                             Specific Instructions                         requested with respect to all Forms
                                                                                           1042-S (regardless of whether the form
in a preprinted Form 8109 showing the        Note: File only one Form 1042                 was filed on magnetic media, on paper,
“Amount of Deposit” in U.S. dollars. Mail    consolidating all Form 1042-S recipient       or electronically) and with respect to all
the completed coupon with a bank draft       infor mation, regardless of the number of     Forms 1000, Ownership Certificate.
in U.S. dollars to:                          different clients, branches, divisions, or
                                             types of income for which you are the            Line 62a. The amount on line 62a
    Financial Agent                          withholding agent. However, if you are        should equal the sum of all amounts
    Federal Tax Deposit Processing           acting in more than one capacity (for         shown on Forms 1042-S, box 2, and all
    P.O. Box 970030                          example, you are acting as a QI for           amounts shown as gross interest paid
    St. Louis, MO 63197 U.S.A.               certain designated accounts and as an         on Forms 1000.
                                             NQI for other accounts), file a separate
                                             For m 1042 for each capacity in which
                                             you are acting.
                                                               Exhibit 6
Form 1042 (2003)                                                                                                                 Page   4

   Line 62b. The amount on line 62b             Line 70. The penalty for failure to          Sections 1441, 1442, and 1446 require
should equal:                                   deposit tax applies to the amount            withholding agents to report and pay
● The sum of all Forms 1042-S, box 7,           underpaid when the deposit was due.          over to the IRS taxes withheld from
less                                            See Deposit Requirements on page 2.          certain U.S. source income of foreign
                                                The penalty rates are 2% for deposits        persons. Form 1042 is used to report
● The sum of all Forms 1042-S, box 8,           made 1 to 5 days late, 5% for deposits       the amount of withholding that must be
plus                                            made 6 to 15 days late, and 10% for          paid over. Form 1042-S is used to report
● The tax assumed from Forms 1000.              deposits made 16 or more days late.          the amount of income and withholding
   If it does not, attach a statement to        However, the penalty is 15% if the tax is    to the payee. Section 6109 requires you
Form 1042 explaining the difference.            not deposited within 10 days after the       to provide your employer identification
                                                IRS issues the first notice demanding        number. Routine uses of this information
Line 63a. The amount on line 63a must
                                                payment. Add the penalty to any tax due      include giving it to the Department of
equal the sum of the monthly totals as
                                                and enter the total on line 68. If you are   Justice for civil and criminal litigation,
listed on the Record of Federal Tax
                                                due a refund, subtract the penalty from      and cities, states, and the District of
Liability. Do not make any adjustments
                                                the overpayment you show on line 69.         Columbia for use in administering their
on this line. Except for adjustments
                                                            Because this penalty             tax laws. We may give the information to
described in the instructions for line 63b,
                                                            calculation is complicated, if   foreign countries pursuant to tax
you may only make adjustments on the
                                                            you want to, you can leave       treaties. We may also disclose this
appropriate entry line in the Tax Liability
                                                            line 70 blank and the IRS will   information to Federal and state
column of the Record of Federal Tax
                                                figure the penalty and send you a bill.      agencies to enforce Federal nontax
Liability.
                                                We will not charge you interest on the       criminal laws and combat terrorism. If
Line 63b. If you are a regulated                                                             you fail to provide this information in a
                                                penalty if you pay by the date specified
investment company (RIC) or a real                                                           timely manner, you may be liable for
                                                on the bill.
estate investment trust (REIT) that paid a                                                   penalties and interest.
dividend in January subject to section          Caution: Be sure to reconcile amounts
                                                on For m 1042 with amounts on Forms             You are not required to provide the
852(b)(7) or section 857(b)(9) (relating to
                                                1042-S (including Forms 1042-S filed on      information requested on a form that is
certain dividends declared in the
                                                magnetic media and electronically), to       subject to the Paperwork Reduction Act
preceding October, November, or
                                                avoid unnecessary correspondence with        unless the form displays a valid OMB
December), enter your additional tax
                                                the IRS.                                     control number. Books or records
liability on those dividends declared in
                                                                                             relating to a form or its instructions must
2003 but paid in January 2004 less any
                                                Amended Return                               be retained as long as their contents
additional tax liability on those dividends
                                                                                             may become material in the
declared in 2002 but paid in January            If you have to make changes to your          administration of any Internal Revenue
2003. Show any negative amount in               Form 1042 after you submit it, file an       law. Generally, tax returns and return
brackets. Attach a statement showing            amended Form 1042. Use a Form 1042           information are confidential, as required
your calculation.                               for the year you are amending. Check         by section 6103.
Line 66. You are permitted to take a            the “Amended Return” box at the top of
                                                the form. You must complete the entire          The time needed to complete and file
credit for amounts withheld by other
                                                form, including all filing information for   these forms will vary depending on
withholding agents that pertain to the
                                                the calendar year, and sign the return.      individual circumstances. The estimated
total net tax liability reported on line 63c.
                                                Attach a statement explaining why you        average time is: Recordkeeping, 8 hr.,
For example, you are a QI and the
                                                are filing an amended return (for            51 min.; Learning about the law or the
amount you entered on line 63c includes
                                                example, you are filing because the tax      form, 2 hr., 31 min.; Preparing the
amounts withheld by a U.S. withholding
                                                liability for May was incorrectly reported   form, 4 hr., 26 min.; and Copying,
agent. You may take a credit on line 66
                                                due to a mathematical error).                assembling, and sending the form to
for the amounts that were withheld by
                                                                                             the IRS, 32 min.
the U.S. withholding agent.                        If you are also amending Form(s)
                                                1042-S, see Correcting Paper Forms              If you have comments concerning the
Important: If you are a QI requesting a
                                                1042-S in the Form 1042-S instructions.      accuracy of these time estimates or
refund, you must attach the
                                                                                             suggestions for making this form
corresponding Form(s) 1042-S received              Do not amend Form 1042 to recover         simpler, we would be happy to hear from
to support the amount claimed on line           taxes overwithheld in the prior year. For    you. You can write to the Tax Products
66. Failure to do so will result in the         more information, see Adjustment for         Coordinating Committee, Western Area
denial of the refund or credit being            Overwithholding in Pub. 515.                 Distribution Center, Rancho Cordova, CA
claimed.
                                                                                             95743-0001. Do not send the form to
Lines 69 and 71. You may claim an                                                            this address. Instead, see Where and
                                                Privacy Act and Paperwork Reduction
overpayment shown on line 69 as a                                                            When To File on page 2.
                                                Act Notice. We ask for the information
refund or a credit. Check the applicable
                                                on this form to carry out the Internal
box on line 71 to show which you are
                                                Revenue laws of the United States.
claiming. If you claim a credit, it can
reduce your required deposits of
withheld tax for 2004.
                                                             Exhibit 7


2004                                                                                                    Department of the Treasury
                                                                                                        Internal Revenue Service



Instructions for Form 1042-S
Foreign Person’s U.S. Source Income Subject to Withholding
Section references are to the Internal Revenue Code unless otherwise noted.


General Instructions                          Who Must File                                      Send any paper Forms 1042-S with
                                                                                             Form 1042-T, Annual Summary and
                                              Every withholding agent (defined on
                                                                                             Transmittal of Forms 1042-S, to the
         Use the 2004 Form 1042-S only        page 2) must file an information return on
                                                                                             Internal Revenue Service Center,
  !      for income paid during 2004. Do
 CAUTION not use the 2004 Form 1042-S for
                                              Form 1042-S to report amounts paid
                                              during the preceding calendar year that
                                                                                             Philadelphia, PA 19255-0607. You must
                                                                                             use Form 1042-T to transmit paper Forms
income paid during 2003.                      are described under Amounts Subject to
                                                                                             1042-S. Use a separate Form 1042-T to
                                              Reporting on Form 1042-S on page 4.
                                                                                             transmit each type of Form 1042-S. See
Changes To Note                               However, withholding agents who are
                                                                                             Payments by U.S. Withholding Agents
You can now get an automatic 30-day           individuals are not required to report a
                                                                                             on page 5 and the Form 1042-T
extension of time to file Form 1042-S by      payment on Form 1042-S if they are not
                                                                                             instructions for more information. If you
filing Form 8809, Application for             making the payment as part of their trade
                                                                                             have 250 or more Forms 1042-S to file,
Extension of Time To File Information         or business and no withholding is
                                                                                             follow the instructions under Electronic/
Returns. See Where, When, and How             required to be made on the payment. For
                                                                                             Magnetic Media Reporting below.
To File on this page and Form 8809 for        example, an individual making a payment
                                              of interest that qualifies for the portfolio   Extension of time to file. To request an
more information.                                                                            extension of time to file Forms 1042-S,
                                              interest exception from withholding is not
     We added a table containing a list of    required to report the payment if the          file Form 8809, Application for Extension
valid tax rates that can be used in box 5     portfolio interest is paid on a loan that is   of Time To File Information Returns. See
of Form 1042-S. See Box 5, Tax Rate,          not connected to the individual’s trade or     the Form 8809 instructions for where to
on page 13.                                   business. However, an individual paying        file that form. You should request an
     We added 4 new income codes and 1        an amount that has actually been subject       extension as soon as you are aware that
new recipient code. See the table of          to withholding (e.g., U.S. source alimony)     an extension is necessary, but no later
Income Codes, Exemption Codes, and            to a nonresident alien is required to report   than the due date for filing Form 1042-S.
Recipient Codes on page 12.                   the payment, whether or not the individual     By filing Form 8809, you will get an
                                              actually withholds because the individual      automatic 30-day extension to file Form
Purpose of Form                               is required to withhold on the payment.        1042-S. If you need more time, a second
                                              See Multiple Withholding Agent Rule            Form 8809 may be submitted before the
Use Form 1042-S to report income
                                              on page 10 for exceptions to reporting         end of the initial extended due date. See
described under Amounts Subject to
                                              when another person has reported the           Form 8809 for more information.
Reporting on Form 1042-S on page 4
and to report amounts withheld under          same payment to the recipient.                 Note: If you are an electronic / magnetic
Chapter 3 of the Internal Revenue Code.           You must file a Form 1042-S even if        media transmitter requesting extensions
                                              you did not withhold tax because the           of time to file for more than 50 withholding
Note: Every person required to deduct
                                              income was exempt from tax under a U.S.        agents or payers, you must submit the
and withhold any tax under Chapter 3 of
                                              tax treaty or the Code, including the          extension requests electronically or
the Code is liable for such tax.
                                              exemption for income that is effectively       magnetically. See Pub. 1187,
    Copy A is filed with the Internal                                                        Specifications for Filing Form 1042-S,
                                              connected with the conduct of a trade or
Revenue Service. Copies B, C, and D are                                                      Foreign Person’s U.S. Source Income
                                              business in the United States, or you
for the recipient. Copy E is for your                                                        Subject to Withholding, Electronically or
                                              released the tax withheld to the recipient.
records.                                                                                     Magnetically, for more information.
                                              For exceptions, see Amounts That Are
    Do not use Form 1042-S to report an       Not Subject to Reporting on Form
item required to be reported on —                                                            Electronic/Magnetic Media
                                              1042-S on page 4.
• Form W-2 (i.e., wages and other                 Amounts paid to residents of U.S.
                                                                                             Reporting
compensation made to employees (other                                                        If you file 250 or more Forms 1042-S, you
                                              possessions and territories are not            are required to submit them electronically
than compensation for dependent
                                              subject to reporting on Form 1042-S if the     or using magnetic media.
personal services for which the beneficial
                                              beneficial owner of the income is a U.S.
owner is claiming treaty benefits)                                                                Electronic submissions are filed using
                                              citizen, national, or resident alien.
including wages in the form of group-term                                                    the Filing Information Returns
life insurance),                              Note: If you are required to file Form         Electronically (FIRE) System. The FIRE
• Form 1099, or                               1042-S, you must also file Form 1042,
                                                                                             System operates 24 hours a day, 7 days
• Form 8288-A, Statement of                   Annual Withholding Tax Return for U.S.
                                                                                             a week, and is accessed using your
Withholding on Dispositions by Foreign        Source Income of Foreign Persons. See          personal computer and modem at
Persons of U.S. Real Property Interests,      Form 1042 for more information.                304-262-2400 (not a toll-free number).
or Form 8805, Foreign Partner’s                                                              For more information, see Pub. 1187.
Information Statement of Section 1446         Where, When, and How To                             Acceptable forms of magnetic media
Withholding Tax. Withholding agents           File                                           are AS400 compatible tape cartridge and
otherwise required to report a distribution                                                  3 1/2-inch diskettes.
partly on a Form 8288-A or Form 8805          Forms 1042-S, whether filed on paper,
and partly on a Form 1042-S may instead       electronically, or on magnetic media,
report the entire amount on Form 8288-A       must be filed with the Internal Revenue
or Form 8805.                                 Service by March 15, 2005. You are also
                                              required to furnish Form 1042-S to the
                                              recipient of the income on or before
                                              March 15, 2005.


                                                            Cat. No. 64278A
                                                             Exhibit 7
The electronic/magnetic media filing          Record Retention                               Code, a WP, a WT, a U.S. branch of a
requirement applies separately to             Withholding agents should retain a copy        foreign insurance company or foreign
originals and corrections. Any person,        of the information returns filed with the      bank that agrees to be treated as a U.S.
including a corporation, partnership,         IRS, or have the ability to reconstruct the    person, or an authorized foreign agent.
individual, estate, and trust, that is        data, for at least 3 years after the           Finally, if a payment is made by an NQI or
required to file 250 or more Forms 1042-S     reporting due date. See Pub. 1187.             a flow-through entity that knows, or has
must file such returns                                                                       reason to know, that withholding was not
electronically/magnetically. The filing       Substitute Forms                               done, that NQI or flow-through entity is
requirement applies individually to each      The official Form 1042-S is the standard       required to withhold since it also falls
reporting entity as defined by its separate   for substitute forms. Because a substitute     within the definition of a withholding
taxpayer identification number (TIN). This    form is a variation from the official form,    agent.
requirement applies separately to original    you should know the requirements of the        Authorized foreign agent. An agent is
and corrected returns. For example, if you    official form for the year of use before you   an authorized foreign agent only if all
have 300 original Forms 1042-S, they          modify it to meet your needs. The IRS          four of the following apply.
must be filed electronically/magnetically.    provides several means of obtaining the
However, if 200 of those forms contained                                                         1. There is a written agreement
                                              most frequently used tax forms. These          between the withholding agent and the
erroneous information, the corrections        include the Internet, fax-on-demand, and
may be filed on paper forms because the                                                      foreign person acting as agent.
                                              CD-ROM. For details on the requirements            2. The IRS International Section has
number of corrected Forms 1042-S is less      of substitute forms, see Pub. 1179,
than the 250-or-more filing requirement.                                                     been notified of the appointment of the
                                              General Rules and Specifications for           agent before the first payment for which
         If you file electronically or on     Substitute Forms 1096, 1098, 1099,             the authorized agent acts on behalf of the
  !      magnetic media, do not file the
 CAUTION same returns on paper. Duplicate
                                              5498, W-2G and 1042-S.                         withholding agent. (This notification must
                                                                                             be sent to the following address: Internal
                                              Note: You are permitted to use substitute
filing may cause penalty notices to be        payee copies of Form 1042-S (i.e., copies      Revenue Service, International Section,
generated.                                    B, C, and D) that contain more than one        P.O. Box 920, Bensalem, PA
Note: Even though as many as 249              income line for boxes 1 through 8. This        19020-8518.)
Forms 1042-S may be submitted on              will reduce the number of Forms 1042-S             3. The books and records and
paper to the IRS, the IRS encourages          you send to the recipient. Under no            relevant personnel of the foreign agent
filers to transmit forms                      circumstances, however, may the copy           are available to the IRS so that the IRS
electronically / magnetically.                of the form filed with the IRS (copy A)        may evaluate the withholding agent’s
                                              contain more than one income line.             compliance with its withholding and
Hardship waiver. To receive a hardship                                                       reporting obligations.
waiver from the required filing of Forms      Deposit Requirements                               4. The U.S. withholding agent remains
1042-S electronically or on magnetic          For information and rules concerning           fully liable for the acts of its agent and
media, submit Form 8508, Request for          Federal tax deposits, see Depositing           does not assert any of the defenses that
Waiver From Filing Information Returns        Withheld Taxes in Pub. 515, or the Form        may otherwise be available.
Magnetically. Waiver requests should be       1042 instructions.
filed at least 45 days before the due date                                                       For further details, see Regulations
of the returns. See Form 8508 for more                                                       section 1.1441-7(c).
information.                                  Definitions                                    Beneficial owner. For payments other
Need assistance? For additional               Withholding agent. A withholding agent         than those for which a reduced rate of
information and instructions on filing        is any person, U.S. or foreign, that has       withholding is claimed under an income
Forms 1042-S electronically or on             control, receipt, or custody of an amount      tax treaty, the beneficial owner of income
magnetic media, extensions of time to file    subject to withholding or who can              is, generally, the person who is required
(Form 8809), and hardship waivers (Form       disburse or make payments of an amount         under U.S. tax principles to include the
8508), see Pub. 1187. You may also call       subject to withholding. The withholding        income in gross income on a tax return. A
the Martinsburg Computing Center              agent may be an individual, corporation,       person is not a beneficial owner of
Information Reporting Program at              partnership, trust, association, or any        income, however, to the extent that
866-455-7438 (toll-free) or 304-263-8700      other entity. The term withholding agent       person is receiving the income as a
(not a toll-free number) Monday through       also includes, but is not limited to, a        nominee, agent, or custodian, or to the
Friday from 8:30 a.m. to 4:30 p.m.            qualified intermediary (QI), a nonqualified    extent the person is a conduit whose
Eastern time. The Martinsburg Computing       intermediary (NQI), a withholding foreign      participation in a transaction is
Center Information Reporting Program          partnership (WP), a withholding foreign        disregarded. In the case of amounts paid
may also be reached by email at               trust (WT), a flow-through entity, a U.S.      that do not constitute income, beneficial
mccirp@irs.gov or by fax at 304-264-5602      branch of a foreign insurance company or       ownership is determined as if the
(not a toll-free number).                     foreign bank that is treated as a U.S.         payment were income.
Note: This call site does not answer tax      person, and an authorized foreign agent.           Foreign partnerships, foreign simple
law questions concerning the                  A person may be a withholding agent            trusts, and foreign grantor trusts are not
requirements for withholding of tax on        even if there is no requirement to withhold    the beneficial owners of income paid to
payments of U.S. source income to             from a payment or even if another person       the partnership or trust. The beneficial
foreign persons under Chapter 3 of the        has already withheld the required amount       owners of income paid to a foreign
Code. If you need such assistance, you        from a payment.                                partnership are generally the partners in
may call 215-516-2000 (not a toll-free        Note: Generally, the U.S. person who           the partnership, provided that the partner
number) from 6:00 a.m. to 2:00 a.m.           pays (or causes to be paid) the item of        is not itself a partnership, foreign simple
Eastern time or write to: Internal Revenue    U.S. source income to a foreign person         or grantor trust, nominee, or other agent.
Service, International Section, P.O. Box      (or to its agent) must withhold. However,      The beneficial owner of income paid to a
920, Bensalem, PA 19020-8518.                 other persons may be required to               foreign simple trust (i.e., a foreign trust
                                              withhold. For example, if a payment is         that is described in section 651(a)) is
Additional Information                        made by a QI (whether or not it assumes        generally the beneficiary of the trust, if the
For more information on withholding of        primary withholding responsibility) that       beneficiary is not a foreign partnership,
tax, see Pub. 515, Withholding of Tax on      knows that withholding was not done by         foreign simple or grantor trust, nominee or
Nonresident Aliens and Foreign Entities.      the person from which it received the          other agent. The beneficial owner of a
To order this publication and other           payment, that QI is required to do the         foreign grantor trust (i.e., a foreign trust to
publications and forms, call                  appropriate withholding. In addition,          the extent that all or a portion of the
1-800-TAX-FORM (1-800-829-3676). You          withholding must be done by any QI that        income of the trust is treated as owned by
can also download forms and publications      assumes primary withholding                    the grantor or another person under
from the IRS website at www.irs.gov.          responsibility under Chapter 3 of the          sections 671 through 679) is the person

                                                                  -2-
                                                                Exhibit 7
treated as the owner of the trust. The              Qualified intermediary (QI). A QI is         • A U.S. branch of certain foreign banks
beneficial owner of income paid to a            an intermediary that is a party to a             or insurance companies that is treated as
foreign complex trust (i.e., a foreign trust    withholding agreement with the IRS. An           a U.S. person.
that is not a foreign simple trust or foreign   entity must indicate its status as a QI on a     • A foreign partnership or a foreign trust
grantor trust) is the trust itself.             Form W-8IMY submitted to a withholding           (other than a withholding foreign
    The beneficial owner of income paid to      agent. For information on a QI withholding       partnership or withholding foreign trust),
a foreign estate is the estate itself.          agreement, see Rev. Proc. 2000-12. You           but only to the extent the income is
                                                can find Rev. Proc. 2000-12 on page 387          effectively connected with its conduct of a
Note: A payment to a U.S. partnership,          of Internal Revenue Bulletin 2000-4 at           trade or business in the United States.
U.S. trust, or U.S. estate is treated as a      www.irs.gov/pub/irs-irbs/irb00-04.pdf.           • A payee who is not known to be the
payment to a U.S. payee that is not                                                              beneficial owner, but who is presumed to
subject to 30% foreign-person                       Nonqualified intermediary (NQI). An
                                                NQI is any intermediary that is not a U.S.       be a foreign person under the
withholding. A U.S. partnership, trust, or                                                       presumption rules.
                                                person and that is not a QI.
estate should provide the withholding                                                            • A PAI.
agent with a Form W-9, Request for                  Private arrangement intermediary                 A recipient does not include any of the
Taxpayer Identification Number and              (PAI). A QI may enter into a private             following:
Certification.                                  arrangement with another intermediary            • An NQI.
Disregarded entity. A business entity           under which the other intermediary               • A nonwithholding foreign partnership, if
that has a single owner and is not a            generally agrees to perform all of the           the income is not effectively connected
corporation under Regulations section           obligations of the QI. See Section 4 of          with its conduct of a trade or business in
301.7701-2(b) is disregarded as an entity       Rev. Proc. 2000-12 for details.                  the United States.
separate from its owner.                        Non-exempt recipient. A non-exempt               • A disregarded entity.
Exempt recipient. Generally, an exempt          recipient is any person who is not an            • A foreign trust that is described in
recipient is any payee that is not required     exempt recipient.                                section 651(a) (a foreign simple trust) if
to provide Form W-9 and is exempt from          Nonresident alien individual. Any                the income is not effectively connected
the Form 1099 reporting requirements.           individual who is not a citizen or resident      with the conduct of a trade or business in
See the Instructions for the Requester          of the United States is a nonresident alien      the United States.
of Form W-9 for a list of exempt                individual. An alien individual meeting          • A foreign trust to the extent that all or a
recipients.                                     either the “green card test” or the              portion of the trust is treated as owned by
                                                “substantial presence test” for the              the grantor or other person under
Fiscally transparent entity. An entity is                                                        sections 671 through 679 (a foreign
treated as fiscally transparent with            calendar year is a resident alien. Any
                                                person not meeting either test is a              grantor trust).
respect to an item of income for which
                                                nonresident alien individual. Additionally,      • A U.S. branch that is not treated as a
treaty benefits are claimed to the extent                                                        U.S. person unless the income is, or is
that the interest holders in the entity must,   an alien individual who is a resident of a
                                                foreign country under the residence              treated as, effectively connected with the
on a current basis, take into account                                                            conduct of a trade or business in the
separately their shares of an item of           article of an income tax treaty, or an alien
                                                individual who is a resident of Puerto           United States.
income paid to the entity, whether or not
distributed, and must determine the             Rico, Guam, the Commonwealth of the              U.S. branch treated as a U.S. person.
character of the items of income as if they     Northern Mariana Islands, the U.S. Virgin        The following types of U.S. branches (of
were realized directly from the sources         Islands, or American Samoa, is a                 foreign entities) may reach an agreement
from which realized by the entity. For          nonresident alien individual. See Pub.           with the withholding agent to treat the
example, partnerships, common trust             519, U.S. Tax Guide for Aliens, for more         branch as a U.S. person: (a) a U.S.
funds, and simple trusts or grantor trusts      information on resident and nonresident          branch of a foreign bank subject to
are generally considered to be fiscally         alien status.                                    regulatory supervision by the Federal
transparent with respect to items of            Note: Even though a nonresident alien            Reserve Board or (b) a U.S. branch of a
income received by them.                        individual married to a U.S. citizen or          foreign insurance company required to file
                                                resident alien may choose to be treated          an annual statement on a form approved
Flow-through entity. A flow-through                                                              by the National Association of Insurance
entity is a foreign partnership (other than     as a resident alien for certain purposes
                                                (e.g., filing a joint income tax return), such   Commissioners with the Insurance
a withholding foreign partnership), a                                                            Department of a State, Territory, or the
foreign simple or grantor trust (other than     individual is still treated as a nonresident
                                                alien for withholding tax purposes on all        District of Columbia.
a withholding foreign trust), or, for any
payments for which a reduced rate of            income except wages.                                 The U.S. branch must provide a Form
withholding under an income tax treaty is       Payer. A payer is the person for whom            W-8IMY evidencing the agreement with
claimed, any entity to the extent the entity    the withholding agent acts as a paying           the withholding agent.
is considered to be fiscally transparent        agent pursuant to an agreement whereby           Note: A U.S. branch that is treated as a
under section 894 with respect to the           the withholding agent agrees to withhold         U.S. person is treated as such solely for
payment by an interest holder’s                 and report a payment.                            purposes of determining whether a
jurisdiction.                                                                                    payment is subject to withholding. The
                                                Presumption rules. The presumption               branch is, for purposes of information
Foreign person. A foreign person                rules are those rules prescribed under           reporting, a foreign person and payments
includes a nonresident alien individual, a      Chapter 3 and Chapter 61 of the Code             to such a branch must be reported on
foreign corporation, a foreign partnership,     that a withholding agent must follow to          Form 1042-S.
a foreign trust, a foreign estate, and any      determine the status of a beneficial owner
other person that is not a U.S. person.         (e.g., as a U.S. person or a foreign             Withholding certificate. The term
The term also includes a foreign branch         person) when it cannot reliably associate        “withholding certificate” generally refers to
or office of a U.S. financial institution or    a payment with valid documentation. See,         Form W-8 or Form W-9.
U.S. clearing organization if the foreign       for example, Regulations sections                Note: Throughout these instructions, a
branch is a QI. Generally, a payment to a       1.1441-1(b)(3), 1.1441-4(a), 1.1441-5(d)         reference to or mention of “Form W-8” is
U.S. branch of a foreign person is a            and (e), 1.1441-9(b)(3), and 1.6049-5(d).        a reference to Forms W-8BEN, W-8ECI,
payment to a foreign person.                    Also see Pub. 515.                               W-8EXP, and/or W-8IMY.
Intermediary. An intermediary is a              Recipient. A recipient is any of the             Withholding foreign partnership (WP)
person that acts as a custodian, broker,        following:                                       or withholding foreign trust (WT). A
nominee, or otherwise as an agent for           • A beneficial owner of income.                  WP or WT is a foreign partnership or trust
another person, regardless of whether           • A QI.                                          that has entered into a withholding
that other person is the beneficial owner       • A withholding foreign partnership or           agreement with the IRS in which it agrees
of the amount paid, a flow-through entity,      withholding foreign trust.                       to assume primary withholding
or another intermediary.                        • An authorized foreign agent.                   responsibility for all payments that are

                                                                     -3-
                                                               Exhibit 7
made to it for its partners, beneficiaries,    1042-S reporting if it is effectively          bank, savings and loan association, credit
or owners. For information on these            connected income.                              union, or similar institution, and from
withholding agreements, see Rev. Proc.         • Notional principal contract income.          certain deposits with an insurance
2003-64. You can find Rev. Proc.               Income from notional principal contracts       company.
2003-64 on page 306 of Internal Revenue        that the payor knows, or must presume, is          Exception for interest payments to
Bulletin 2003-32 at www.irs.gov/pub/           effectively connected with the conduct of      Canadian residents who are not U.S.
irs-irbs/irb03-32.pdf.                         a U.S. trade or business is subject to         citizens. If you pay $10 or more of U.S.
                                               reporting. The amount to be reported is        source bank deposit interest to a
Amounts Subject to                             the amount of cash paid on the contract        nonresident alien who is a resident of
                                               during the calendar year. Any amount of        Canada, you generally must report the
Reporting on Form 1042-S                       interest determined under the provisions       interest on Form 1042-S. This reporting
Amounts subject to reporting on Form           of Regulations section 1.446-3(g)(4)           requirement applies to interest on a
1042-S are amounts paid to foreign             (dealing with interest in the case of a        deposit maintained at a bank’s office in
persons (including persons presumed to         significant non-periodic payment) is           the United States. However, this reporting
be foreign) that are subject to withholding,   reportable as interest and not as notional     requirement does not apply to interest
even if no amount is deducted and              principal contract income.                     paid on certain bearer certificates of
withheld from the payment because of a         • Students, teachers, and researchers.         deposit if paid outside the United States.
treaty or Code exception to taxation or if     Amounts paid to foreign students,              Although you only have to report
any amount withheld was repaid to the          trainees, teachers, or researchers as          payments you make to residents of
payee. Amounts subject to withholding          scholarship or fellowship income, and          Canada, you can comply by reporting
are amounts from sources within the            compensation for personal services             bank deposit interest to all foreign
United States that constitute (a) fixed or     (whether or not exempt from tax under an       persons if that is easier.
determinable annual or periodical (FDAP)       income tax treaty), must be reported.              When completing Form 1042-S, use
income; (b) certain gains from the             However, amounts that are exempt from          income code 29 in box 1 and exemption
disposal of timber, coal, or domestic iron     tax under section 117 are not subject to       code 02 in box 6.
ore with a retained economic interest; and     reporting.
(c) gains relating to contingent payments      • Amounts paid to foreign                          On the statements furnished to the
                                                                                              Canadian recipients, you must include
received from the sale or exchange of          governments, foreign controlled banks
                                               of issue, and international                    an information contact phone number in
patents, copyrights, and similar intangible                                                   addition to the name and address in
property. Amounts subject to reporting         organizations. These amounts are
                                               subject to reporting even if they are          box 10 on Form 1042-S. You must also
include, but are not limited to, the                                                          include a statement that the information
following U.S. source items.                   exempt under section 892 or 895.
                                                                                              on the form is being furnished to the
• Corporate distributions. The entire          • Foreign targeted registered                  United States Internal Revenue Service
amount of a corporate distribution             obligations. Interest paid on registered       and may be provided to the government
(whether actual or deemed) must be             obligations targeted to foreign markets        of Canada.
reported, irrespective of any estimate of      paid to a foreign person other than a              2. Interest and OID from short-term
the portion of the distribution that           financial institution or a member of a         obligations. Interest and OID from any
represents a taxable dividend. Any             clearing organization is an amount             obligation payable 183 days or less from
distribution, however, that is treated as      subject to reporting.                          the date of original issue should not be
gain from the redemption of stock is not       • Original issue discount (OID) from           reported on Form 1042-S.
an amount subject to reporting.                the redemption of an OID obligation.               3. Registered obligations targeted
• Interest. This includes the portion of a     The amount subject to reporting is the         to foreign markets. Interest on a
notional principal contract payment that is    amount of OID actually includible in the       registered obligation that is targeted to
characterized as interest.                     gross income of the foreign beneficial         foreign markets and qualifies as portfolio
• Rents.                                       owner of the income, if known. Otherwise,      interest is not subject to reporting if it is
• Royalties.                                   the withholding agent should report the        paid to a registered owner that is a
• Compensation for independent                 entire amount of OID as if the recipient       financial institution or member of a
personal services performed in the             held the instrument from the date of           clearing organization and you have
United States.                                 original issuance. To determine the            received the required certifications.
• Compensation for dependent                   amount of OID reportable, a withholding            4. Bearer obligations targeted to
personal services performed in the             agent may rely on Pub. 1212, List of           foreign markets. Do not file Form
United States for which the beneficial         Original Issue Discount Instruments.           1042-S to report interest not subject to
owner is claiming treaty benefits.             • Certain dispositions described under         withholding on bearer obligations if a
• Annuities.                                   Withholding on Dispositions of U.S.            Form W-8 is not required.
• Pension distributions and other              Real Property Interests by Publicly                5. Notional principal contract
deferred income.                               Traded Trusts and Real Estate                  payments that are not ECI. Amounts
• Most gambling winnings. However,             Investment Trusts (REITs) on page 5.           paid on a notional principal contract that
proceeds from a wager placed in                • Certain dispositions described under         are not effectively connected with the
blackjack, baccarat, craps, roulette, or       Publicly Traded Partnerships (Section          conduct of a trade or business in the
big-6 wheel are not amounts subject to         1446 Withholding Tax) on page 5.               United States should not be reported on
reporting.                                         For more details on the types of           Form 1042-S.
• Cancellation of indebtedness.                income that are subject to withholding,            6. Accrued interest and OID.
Income from the cancellation of                see Pub. 515.                                  Interest paid on obligations sold between
indebtedness must be reported unless the                                                      interest payment dates and the portion of
withholding agent is unrelated to the          Amounts That Are Not                           the purchase price of an OID obligation
debtor and does not have knowledge of                                                         that is sold or exchanged in a transaction
the facts that give rise to the payment.       Subject to Reporting on                        other than a redemption is not subject to
• Effectively connected income (ECI).          Form 1042-S                                    reporting unless the sale or exchange is
ECI includes amounts that are (or are                                                         part of a plan, the principal purpose of
presumed to be) effectively connected             1. Interest on deposits. Generally,         which is to avoid tax, and the withholding
with the conduct of a trade or business in     no withholding (or reporting) is required      agent has actual knowledge or reason to
the United States even if no withholding       on interest paid to foreign persons on         know of such plan.
certificate is required, as, for example,      deposits if such interest is not effectively
with income on notional principal              connected with the conduct of a trade or       Exception for amounts previously
contracts. Note that bank deposit interest,    business in the United States. For this        withheld upon. A withholding agent
which generally is not subject to Form         purpose, the term “deposits” means             should report on Form 1042-S any
1042-S reporting, is subject to Form           amounts that are on deposit with a U.S.        amounts, whether or not subject to

                                                                    -4-
                                                                 Exhibit 7
withholding, that are paid to a foreign           Regulations section 1.1445-8(f) of the                 These filers cannot use a single
payee and that have been withheld upon,
including backup withholding, by another
                                                  amount of the distribution subject to
                                                  withholding.
                                                                                                  !      Form 1042-S to report income if
                                                                                                 CAUTION that income is reportable under

withholding agent under the presumption                                                         different income, recipient, or exemption
rules.                                               The rate of withholding is as follows:     codes or is subject to different rates of
    Example. A withholding agent (WA)                 1. Distribution by a publicly traded      withholding.
makes a payment of bank deposit interest          trust that makes recurring sales of
                                                                                                    A withholding agent may be permitted
to a foreign intermediary that is a               growing crops and timber – 10%.
                                                                                                to use substitute payee copies of Form
nonqualified intermediary (NQI-B). NQI-B              2. Distribution by a publicly traded      1042-S (i.e., copies B, C, and D) that
failed to provide any information                 trust not described in 1 above – 35%.         contain more than one income line (i.e.,
regarding the beneficial owners to whom               3. Distribution by a REIT – 35%.          boxes 1 through 8). See Substitute
the payment was attributable. Under the              To determine whether an interest           Forms on page 2 for details.
presumption rules, WA must presume                holder is a foreign person, see
that the amounts are paid to a U.S.                                                                 See Payments Made to Persons
                                                  Regulations section 1.1445-8(e).              Who Are Not Recipients beginning on
non-exempt recipient. WA withholds 28%
of the payment under the backup                       Use Forms 1042-S and 1042 to report       page 6 if the payment is made to a
withholding provisions of the Code and            and pay over the withheld amounts. All        foreign person that is not a recipient.
files a Form 1099-INT reporting the               other withholding required under section      Payments to Recipients
interest as paid to an unknown recipient.         1445 is reported and paid over using
A copy of Form 1099-INT is sent to                Form 8288, U.S. Withholding Tax Return            1. Payments directly to beneficial
NQI-B. The beneficial owners of the bank          for Dispositions by Foreign Persons of        owners. If a U.S. withholding agent is
deposit interest are two customers of             U.S. Real Property Interests, and Form        making a payment directly to a beneficial
NQI-B, X and Y. Both X and Y have                 8288-A, Statement of Withholding on           owner, it must complete Form 1042-S
provided NQI-B with documentary                   Dispositions by Foreign Persons of U.S.       treating the beneficial owner as the
evidence establishing that they are               Real Property Interests.                      recipient. Boxes 17 through 20 should be
foreign persons and therefore not subject                                                       left blank. A U.S. withholding agent
to backup withholding. NQI-B must file a                                                        should complete box 21 only if it is
Form 1042-S reporting the amount of               Publicly Traded                               completing Form 1042-S as a paying
bank deposit interest paid to each of X           Partnerships (Section 1446                    agent acting pursuant to an agreement.
and Y and the proportionate amount of                                                               Under a grace period rule, a U.S.
withholding that occurred.                        Withholding Tax)                              withholding agent may, under certain
                                                  A “publicly traded partnership” is any        circumstances, treat a payee as a foreign
Withholding on                                    partnership in which interests are            person while the withholding agent waits
                                                  regularly traded on an established            for a valid withholding certificate. A U.S.
Dispositions of U.S. Real                         securities market (regardless of the          withholding agent who relies on the grace
Property Interests by                             number of its partners). However, it does     period rule to treat a payee as a foreign
                                                  not include a publicly traded partnership     person must file Form 1042-S to report all
Publicly Traded Trusts and                        treated as a corporation under the            payments during the period that person
Real Estate Investment                            general rule of section 7704(a).              was presumed to be foreign even if that
                                                                                                person is later determined to be a U.S.
Trusts (REITs)                                       A publicly traded partnership that has     person based on appropriate
Regulations section 1.1445-8 provides             effectively connected income, gain, or        documentation or is presumed to be a
rules for withholding required on the             loss must pay a withholding tax on            U.S. person after the grace period ends.
disposition of a U.S. real property interest      distributions of that income made to its          In the case of foreign joint owners, you
by a publicly traded trust or a REIT. The         foreign partners and file Form 1042-S,        may provide a single Form 1042-S made
special rules of Regulations section              unless an election is made to pay a           out to the owner whose status you relied
1.1445-8 only apply to distributions by a         withholding tax based on effectively          upon to determine the applicable rate of
publicly traded trust or a REIT.                  connected taxable income allocable to its     withholding (i.e., the owner subject to the
                                                  foreign partners. See Pub. 515 for details.   highest rate of withholding). If, however,
    In general, when a publicly traded trust
or a REIT makes a distribution to a                  A publicly traded partnership that         any one of the owners requests its own
foreign person attributable to the                makes the election and other partnerships     Form 1042-S, you must furnish a Form
disposition of a U.S. real property interest,     that have effectively connected gross         1042-S to the person who requests it. If
it must withhold tax under section 1445.          income allocable to foreign partners must     more than one Form 1042-S is issued for
However, this withholding liability is            pay a withholding tax under section 1446.     a single payment, the aggregate amount
shifted to the person who pays the                These amounts are reported on Form            paid and tax withheld that is reported on
distribution to a foreign person (or to the       8804, Annual Return for Partnership           all Forms 1042-S cannot exceed the total
account of the foreign person) if the             Withholding Tax (Section 1446), and           amounts paid to joint owners and the tax
special notice requirement of Regulations         Form 8805, Foreign Partner’s Information      withheld on those payments.
section 1.1445-8(f) and other                     Statement of Section 1446 Withholding             2. Payments to a qualified
requirements of Regulations section               Tax.                                          intermediary, withholding foreign
1.1445-8(b)(1) are satisfied.                                                                   partnership, or withholding foreign
                                                                                                trust. A U.S. withholding agent that
    The amount subject to withholding for         Payments by U.S.                              makes payments to a QI (whether or not
a distribution by a publicly traded trust is                                                    the QI assumes primary withholding
determined under the large trust rules of         Withholding Agents                            responsibility), a withholding foreign
Regulations section 1.1445-5(c)(3).               In general. U.S. withholding agents           partnership (WP), or a withholding foreign
    The amount subject to withholding for         making payments described under               trust (WT) should generally complete
a distribution by a REIT generally is the         Amounts Subject to Reporting on               Forms 1042-S treating the QI, WP, or WT
amount of each share or beneficial                Form 1042-S on page 4 must file a             as the recipient. However, see Payments
interest designated by the REIT as a              separate Form 1042-S for each recipient       allocated, or presumed made, to U.S.
capital gains dividend, multiplied by the         who receives the income. Furthermore,         non-exempt recipients on page 6 for
number of shares or certificates of               withholding agents filing paper Forms         exceptions. The U.S. withholding agent
beneficial interests owned by a foreign           1042-S are not permitted to use multiple      must complete a separate Form 1042-S
person. If the withholding liability is shifted   income lines on Copy A filed with the IRS.    for each withholding rate pool of the QI,
to the payer of the distribution under            These filers must use a separate Form         WP, or WT. For this purpose, a
Regulations section 1.1445-8(b), the              1042-S for information reportable on a        withholding rate pool is a payment of a
payer will receive notice as described in         single income line.                           single type of income, determined in

                                                                      -5-
                                                             Exhibit 7
accordance with the income codes used         individual. QI provides WA with C’s Form           4. Amounts paid to authorized
to file Form 1042-S, that is subject to a     W-9. WA must complete a Form 1042-S,           foreign agents. If a withholding agent
single rate of withholding. A QI that does    showing QI as the recipient in box 13 and      makes a payment to an authorized
not assume primary withholding                recipient code 12 (qualified intermediary)     foreign agent, the withholding agent files
responsibility provides information           in box 12, for the dividends allocated to      Forms 1042-S for each type of income
regarding the proportions of income           the 15% withholding rate pool. WA must         (determined by reference to the income
subject to a particular withholding rate to   also complete a Form 1099-DIV reporting        codes used to complete Form 1042-S)
the withholding agent on a withholding        the portion of the dividend allocated to C.    treating the authorized foreign agent as
statement associated with Form W-8IMY.            Example 2. WA, a withholding agent,        the recipient, provided that the authorized
A U.S. withholding agent making a             makes a payment of U.S. source                 foreign agent reports the payments on
payment to a QI, WP, or WT must use           dividends to QI, a qualified intermediary.     Forms 1042-S to each recipient to which
recipient code 12 (qualified intermediary)    QI provides WA with a valid Form               it makes payments. If the authorized
or 04 (withholding foreign partnership or     W-8IMY with which it associates a              foreign agent fails to report the amounts
withholding foreign trust). A U.S.            withholding statement that allocates 40%       paid on Forms 1042-S for each recipient,
withholding agent must not use recipient      of the payment to a 15% withholding rate       the U.S. withholding agent remains
code 13 (private arrangement                  pool and 40% to a 30% withholding rate         responsible for such reporting.
intermediary withholding rate                 pool. QI does not provide any withholding          In box 12, use recipient code 17
pool – general), 14 (private arrangement      rate pool information regarding the            (authorized foreign agent).
intermediary withholding rate                 remaining 20% of the payment. WA must              5. Amounts paid to an estate or
pool – exempt organizations), 15 (qualified   apply the presumption rules to the portion     complex trust. If a U.S. withholding
intermediary withholding rate                 of the payment (20%) that has not been         agent makes a payment to a foreign
pool – general), or 16 (qualified             allocated. Under the presumption rules,        complex trust or a foreign estate, a Form
intermediary withholding rate                 that portion of the payment is treated as      1042-S must be completed showing the
pool – exempt organizations). Use of an       paid to an unknown foreign payee. WA           complex trust or estate as the recipient.
inappropriate recipient code may cause a      must complete three Forms 1042-S: one          Use recipient code 05 (trust) or 10
notice to be generated.                       for dividends subject to 15% withholding,      (estate). See Payments Made to
                                              showing QI as the recipient in box 13 and      Persons Who Are Not Recipients below
Note: A QI, WP, or WT is required to act      recipient code 12 (qualified intermediary)
in such capacity only for designated                                                         for the treatment of payments made to
                                              in box 12; one for dividends subject to        foreign simple trusts and foreign grantor
accounts. Therefore, such an entity may       30% withholding, showing QI as the
also provide a Form W-8IMY in which it                                                       trusts.
                                              recipient in box 13 and recipient code 12          6. Dual claims. A withholding agent
certifies that it is acting as an NQI or      (qualified intermediary) in box 12; and
flow-through entity for other accounts. A                                                    may make a payment to a foreign entity
                                              one for dividends subject to 30%               (e.g., a hybrid entity) that is
U.S. withholding agent that receives a        withholding, showing QI as the recipient
Form W-8IMY on which the foreign                                                             simultaneously claiming a reduced rate of
                                              in box 13 and recipient code 20 (unknown       tax on its own behalf for a portion of the
person providing the form indicates that it   recipient) in box 12.
is not acting as a QI, WP, or WT may not                                                     payment and a reduced rate on behalf of
treat the foreign person as a recipient. A        3. Amounts paid to certain U.S.            persons in their capacity as interest
withholding agent must not use the EIN        branches. A U.S. withholding agent             holders in that entity on the remaining
that a QI, WP, or WT provides in its          making a payment to a “U.S. branch             portion. If the claims are consistent and
capacity as such to report payments that      treated as a U.S. person” (defined on          the withholding agent has accepted the
are treated as made to an entity in its       page 3) completes Form 1042-S as               multiple claims, a separate Form 1042-S
capacity as an NQI or flow-through entity.    follows:                                       must be filed for the entity for those
In that case, use the EIN, if any, that is        • If a withholding agent makes a           payments for which the entity is treated
provided by the entity on its Form            payment to a U.S. branch that has              as claiming a reduced rate of withholding
W-8IMY in which it claims that it is acting   provided the withholding agent with a          and separate Forms 1042-S must be filed
as an NQI or flow-through entity.             Form W-8IMY that evidences its                 for each of the interest holders for those
                                              agreement with the withholding agent to        payments for which the interest holders
    Payments allocated, or presumed                                                          are claiming a reduced rate of
                                              be treated as a U.S. person, the U.S.
made, to U.S. non-exempt recipients.                                                         withholding. If the claims are consistent
                                              withholding agent treats the U.S. branch
You may be given Forms W-9 or other                                                          but the withholding agent has not chosen
                                              as the recipient.
information regarding U.S. non-exempt
recipients from a QI together with                • If a withholding agent makes a           to accept the multiple claims, or if the
                                                                                             claims are inconsistent, a separate Form
information allocating all or a portion of    payment to a U.S. branch that has
                                              provided a Form W-8IMY to transmit             1042-S must be filed for the person(s)
the payment to U.S. non-exempt                                                               being treated as the recipient(s).
recipients. You must report income            information regarding recipients, the U.S.
                                              withholding agent must complete a                  7. Special instructions for U.S.
allocable to a U.S. non-exempt recipient                                                     trusts and estates. Report the entire
on the appropriate Form 1099 and not on       separate Form 1042-S for each recipient
                                              whose documentation is associated with         amount of income subject to reporting,
Form 1042-S, even though you are                                                             irrespective of estimates of distributable
paying that income to a QI.                   the U.S. branch’s Form W-8IMY. If a
                                              payment cannot be reliably associated          net income.
    You may also be required under the        with recipient documentation, the U.S.
presumption rules to treat a payment          withholding agent must complete Form           Payments Made to Persons
made to a QI as made to a payee that is a     1042-S in accordance with the                  Who Are Not Recipients
U.S. non-exempt recipient from which you      presumption rules.
must withhold 28% of the payment under                                                          1. Disregarded entities. If a U.S.
the backup withholding provisions of the          • If a withholding agent cannot reliably   withholding agent makes a payment to a
Code. In this case, you must report the       associate a payment with a Form W-8IMY         disregarded entity but receives a valid
payment on the appropriate Form 1099.         from a U.S. branch, the payment must be        Form W-8BEN or W-8ECI from a foreign
See the General Instructions for Forms        reported on a single Form 1042-S treating      person that is the single owner of the
1099, 1098, 5498, and W-2G.                   the U.S. branch as the recipient and           disregarded entity, the withholding agent
                                              reporting the income as effectively            must file a Form 1042-S in the name of
    Example 1. WA, a U.S. withholding         connected income.
agent, makes a payment of U.S. source                                                        the foreign single owner. The taxpayer
dividends to QI, a qualified intermediary.    Note: The rules above apply only to U.S.       identifying number (TIN) on the Form
QI provides WA with a valid Form              branches treated as U.S. persons               1042-S, if required, must be the foreign
W-8IMY with which it associates a             (defined on page 3). In all other cases,       single owner’s TIN.
withholding statement that allocates 95%      payments to a U.S. branch of a foreign            Example. A withholding agent (WA)
of the payment to a 15% withholding rate      person are treated as payments to the          makes a payment of interest to LLC, a
pool and 5% of the payment to C, a U.S.       foreign person.                                foreign limited liability company. LLC is

                                                                  -6-
                                                              Exhibit 7
wholly-owned by FC, a foreign                      Pro-rata reporting. If the withholding      payments it receives from NQI to A and
corporation. LLC is treated as a               agent has agreed that an NQI may                B. NQI provides WA with its Form
disregarded entity. WA has a Form              provide information allocating a payment        W-8IMY and the Forms W-8IMY of NQI2
W-8BEN from FC on which it states that it      to its account holders under the                and QI and the Forms W-8BEN of A and
is the beneficial owner of the income paid     alternative procedure of Regulations            B. In addition, NQI associates a complete
to LLC. WA reports the interest payment        section 1.1441-1(e)(3)(iv)(D) (i.e., no later   withholding statement with its Form
on Form 1042-S showing FC as the               than February 14, 2005) and the NQI fails       W-8IMY that allocates the payments of
recipient. The result would be the same if     to allocate more than 10% of the payment        interest and dividends to A, B, and QI.
LLC was a domestic entity.                     in a withholding rate pool to the specific      WA must file six Forms 1042-S: two
Note: A disregarded entity can claim to        recipients in the pool, the withholding         Forms 1042-S (one for interest and one
be the beneficial owner of a payment if it     agent must file Forms 1042-S for each           for dividends) showing A as the recipient,
is a hybrid entity claiming treaty benefits.   recipient in the pool on a pro-rata basis.      two Forms 1042-S (one for interest and
See Form W-8BEN and its instructions for       If, however, the NQI fails to timely            one for dividends) showing B as the
more information. If a disregarded entity      allocate 10% or less of the payment in a        recipient, and two Forms 1042-S (one for
claims on a valid Form W-8BEN to be the        withholding rate pool to the specific           interest and one for dividends) showing
beneficial owner, the U.S. withholding         recipients in the pool, the withholding         QI as the recipient. The Forms 1042-S
agent must complete a Form 1042-S              agent must file Forms 1042-S for each           issued to A and B must show information
treating the disregarded entity as a           recipient for which it has allocation           relating to NQI2 in boxes 17 through 20
recipient and use recipient code 02            information and report the unallocated          because A and B receive their payments
(corporation).                                 portion of the payment on a Form 1042-S         directly from NQI2, not NQI. The Forms
    2. Amounts paid to a nonqualified          issued to “Unknown Recipient.” In either        1042-S issued to QI must show
intermediary or flow-through entity. If a      case, the withholding agent must include        information relating to NQI in boxes 17
U.S. withholding agent makes a payment         the NQI information in boxes 17 through         through 20.
to an NQI or a flow-through entity, it must    20 on that form. See Example 6 and                  Example 3. FP is a nonwithholding
complete a separate Form 1042-S for            Example 7 on page 8.                            foreign partnership and therefore a
each recipient on whose behalf the NQI             The following examples illustrate Form      flow-through entity. FP establishes an
or flow-through entity acts as indicated by    1042-S reporting for payments made to           account with WA, a U.S. withholding
its withholding statement and the              NQIs and flow-through entities.                 agent, from which FP receives interest
documentation associated with its Form                                                         described by income code 01 (interest
                                                   Example 1. NQI, a nonqualified
W-8IMY. If a payment is made through                                                           paid by U.S. obligors – general). FP has
                                               intermediary, has three account holders,
tiers of NQIs or flow-through entities, the                                                    three partners, A, B, and C, all of whom
withholding agent must nevertheless            A, B, and QI. All three account holders         are individuals. FP provides WA with a
complete Form 1042-S for the recipients        invest in U.S. securities that produce          Form W-8IMY with which it associates the
to which the payments are remitted. A          interest and dividends. A and B are             Forms W-8BEN from each of A, B, and C.
withholding agent completing Form              foreign individuals and have provided NQI       In addition, FP provides a complete
1042-S for a recipient that receives a         with Forms W-8BEN. QI is a qualified            withholding statement with its Form
payment through an NQI or a                    intermediary and has provided NQI with a        W-8IMY that allocates the interest
flow-through entity must include in boxes      Form W-8IMY and the withholding                 payments among A, B, and C. WA must
17 through 20 of Form 1042-S the name,         statement required from a qualified             file three Forms 1042-S, one each for A,
country code, address, and TIN, if any, of     intermediary. QI’s withholding statement        B, and C. The Forms 1042-S must show
the NQI or flow-through entity from whom       states that QI has two withholding rate         information relating to FP in boxes 17
the recipient directly receives the            pools: one for interest described by            through 20.
payment. A copy of the Form 1042-S             income code 01 (interest paid by U.S.
                                               obligors – general) and one for dividends           Example 4. NQI is a nonqualified
need not be provided to the NQI or                                                             intermediary. It has four customers: A, B,
flow-through entity unless the withholding     described by income code 06 (dividends
                                               paid by U.S. corporations – general). NQI       C, and D. NQI receives Forms W-8BEN
agent must report the payment to an                                                            from each of A, B, C, and D. NQI
unknown recipient. See Example 4               provides WA, a U.S. withholding agent,
                                               with its own Form W-8IMY, with which it         establishes an account with WA, a U.S.
beginning on this page.                                                                        withholding agent, in which it holds
                                               associates the Forms W-8BEN of A and B
    If a U.S. withholding agent makes          and the Form W-8IMY of QI. In addition,         securities on behalf of A, B, C, and D.
payments to an NQI or flow-through entity                                                      The securities pay interest that is
                                               NQI provides WA with a complete
and cannot reliably associate the                                                              described by income code 01 (interest
                                               withholding statement that allocates the
payment, or any portion of the payment,                                                        paid by U.S. obligors – general) and that
                                               payments of interest and dividends WA
with a valid withholding certificate (Forms                                                    may qualify for the portfolio interest
W-8 or W-9) or other valid appropriate         makes to NQI among A, B, and QI. All of         exemption from withholding if all of the
documentation from a recipient (either         the interest and dividends paid by WA to        requirements for that exception are met.
because a recipient withholding certificate    NQI is described by income code 01              NQI provides WA with a Form W-8IMY
has not been provided or because the           (interest paid by U.S. obligors – general)      with which it associates the Forms
NQI or flow-through entity has failed to       and income code 06 (dividends paid by           W-8BEN of A, B, C, and D. However, NQI
provide the information required on a          U.S. corporations – general). WA must file      does not provide WA with a complete
withholding statement), the withholding        a total of six Forms 1042-S: two Forms          withholding statement in association with
agent must follow the appropriate              1042-S (one for interest and one for            its Form W-8IMY. Because NQI has not
presumption rules for that payment. If,        dividends) showing A as the recipient, two      provided WA with a complete withholding
under the presumption rules, an unknown        Forms 1042-S (one for interest and one          statement, WA cannot reliably associate
recipient of the income is presumed to be      for dividends) showing B as the recipient,      the payments of interest with the
foreign, the withholding agent must            and two Forms 1042-S (one for interest          documentation of A, B, C, and D and
withhold 30% of the payment and report         and one for dividends) showing QI as the        must apply the presumption rules. Under
the payment on Form 1042-S. For this           recipient. WA must show information             the presumption rules, WA must treat the
purpose, if the allocation information         relating to NQI in boxes 17 through 20 on       interest as paid to an unknown recipient
provided to the withholding agent              all six Forms 1042-S.                           that is a foreign person. The payments of
indicates an allocation of more than 100%          Example 2. The facts are the same as        interest are subject to 30% withholding.
of the payment, then no portion of the         in Example 1, except that A and B are           WA must complete one Form 1042-S,
payment should be considered to be             account holders of NQI2, which is an            entering “Unknown Recipient” in box 13
associated with a Form W-8, Form W-9,          account holder of NQI. NQI2 provides            and recipient code 20 in box 12. WA must
or other appropriate documentation. The        NQI with a Form W-8IMY with which it            include information relating to NQI in
Form 1042-S should be completed by             associates the Forms W-8BEN of A and B          boxes 17 through 20 and must provide
entering “Unknown Recipient” in box 13         and a complete withholding statement            the recipient copies of the form to NQI.
and recipient code 20 in box 12.               that allocates the interest and dividend        Because NQI has failed to provide all the

                                                                   -7-
                                                             Exhibit 7
information necessary for WA to               code) on page 13 for information on              Example 2. The facts are the same as
accurately report the payments of interest    completing that box.                          in Example 1, except that FP does not
to A, B, C, and D, NQI must report the            Example 7. The facts are the same as      provide any documentation from its
payments on Form 1042-S. See                  in Example 6, except that NQI timely          partners. Because WA cannot reliably
Amounts Paid by Nonqualified                  provides WA with information allocating       associate the interest with documentation
Intermediaries and Flow-Through               70% of the payment to A, 10% of the           from a payee, it must apply the
Entities on page 10. The results would        payment to B, and 10% of the payment to       presumption rules. Under the
be the same if WA’s account holder was a      C. NQI fails to allocate any of the           presumption rules, the interest is deemed
flow-through entity instead of a              payment to D. Because NQI has allocated       paid to an unknown U.S. non-exempt
nonqualified intermediary.                    90% of the payment made to the 0%             recipient. WA must, therefore, apply
    Example 5. The facts are the same as      withholding rate pool, WA is not required     backup withholding at 28% to the
in Example 4, except that NQI provides        to report to NQI’s account holders on a       payment of interest and report the
the Forms W-8BEN of A and B, but not          pro-rata basis. Instead, WA must file         payment on Form 1099-INT. WA must file
the Forms W-8BEN of C and D. NQI also         Forms 1042-S for A, B, and C, entering        a Form 1099-INT and send a copy to FP.
provides a withholding statement that         $70, $10, and $10, respectively in box 2
allocates a portion of the interest payment   (gross income), “00.00” in box 5 (tax
to A and B but does not allocate the          rate), exemption code 05 (portfolio           Amounts Paid by Qualified
remaining portion of the payment. WA          interest) in box 6, and $0 in box 7 (U.S.
must file three Forms 1042-S: one             Federal tax withheld). WA must apply the
                                                                                            Intermediaries
showing A as the recipient in box 13, one     presumption rules to the $10 that NQI has     In general. A QI reports payments on
showing B as the recipient in box 13, and     not allocated and file a Form 1042-S          Form 1042-S in the same manner as a
one showing “Unknown Recipient” in box        showing “Unknown Recipient” in box 13         U.S. withholding agent. However,
13 (and recipient code 20 in box 12) for      and recipient code 20 in box 12. On that      payments that are made by the QI directly
the unallocated portion of the payment        Form 1042-S, WA must also enter “30.00”       to foreign beneficial owners (or that are
that cannot be associated with valid          in box 5 (tax rate) because the portfolio     treated as paid directly to beneficial
documentation from a recipient. In            interest exemption is unavailable and $0      owners) may generally be reported on the
addition, WA must send this form (i.e., the   in box 7 (U.S. Federal tax withheld)          basis of reporting pools. A reporting pool
Form 1042-S for the unknown recipient)        because no amounts were actually              consists of income that falls within a
to NQI. All Forms 1042-S must contain         withheld from the interest. In addition, WA   particular withholding rate and within a
information relating to NQI in boxes 17       must send this form (i.e., the Form           particular income code, exemption code,
through 20. The results would be the          1042-S for the unknown recipient) to NQI.     or recipient code as determined on Form
same if WA’s account holder was a             All Forms 1042-S must contain                 1042-S. A QI may not report on the basis
flow-through entity instead of a              information relating to NQI in boxes 17       of reporting pools in the circumstances
nonqualified intermediary.                    through 20.                                   described in Recipient-by-Recipient
    Example 6. NQI is a nonqualified              Payments allocated, or presumed           Reporting on page 9. A QI may use a
intermediary. It has four customers: A, B,    made, to U.S. non-exempt recipients.          single recipient code 15 (qualified
C, and D. NQI receives Forms W-8BEN           You may be given Forms W-9 or other           intermediary withholding rate
from each of A, B, C, and D. NQI              information regarding U.S. non-exempt         pool – general) for all reporting pools
establishes an account with WA, a U.S.        recipients from an NQI or flow-through        except for amounts paid to foreign
withholding agent, in which it holds          entity together with information allocating   tax-exempt recipients, for which recipient
securities on behalf of A, B, C, and D.       all or a portion of the payment to U.S.       code 16 should be used. Note, however,
The securities pay interest that is           non-exempt recipients. You must report        that a QI should only use recipient code
described by income code 01 (interest         income allocable to a U.S. non-exempt         16 for pooled account holders that have
paid by U.S. obligors – general) and that     recipient on the appropriate Form 1099        claimed an exemption based on their
may qualify for the portfolio interest        and not on Form 1042-S, even though           tax-exempt status and not some other
exemption from withholding if all of the      you are paying that income to an NQI or a     exemption (i.e., tax treaty or other Code
requirements for that exception are met.      flow-through entity.                          exception). See Amounts Paid to
NQI provides WA with a Form W-8IMY                                                          Private Arrangement Intermediaries on
with which it associates the Forms                You may also be required under the        page 9, if a QI is reporting payments to a
W-8BEN of A, B, C, and D. WA and NQI          presumption rules to treat a payment          PAI.
agree that they will apply the alternative    made to an NQI or flow-through entity as
procedures of Regulations section             made to a payee that is a U.S.                   Example 1. QI, a qualified
1.1441-1(e)(3)(iv)(D). Accordingly, NQI       non-exempt recipient from which you           intermediary, has four direct account
provides a complete withholding               must withhold 28% of the payment under        holders, A and B, foreign individuals, and
statement that indicates that it has one      the backup withholding provisions of the      X and Y, foreign corporations. A and X
0% withholding rate pool. WA pays $100        Code. In this case, you must report the       are residents of a country with which the
of interest to NQI. NQI fails to provide WA   payment on the appropriate Form 1099.         United States has an income tax treaty
with the allocation information by            See the General Instructions for Forms        and have provided documentation that
February 14, 2005. Therefore, WA must         1099, 1098, 5498, and W-2G.                   establishes that they are entitled to a
report 25% of the payment to each of A,           Example 1. FP is a nonwithholding         lower treaty rate of 15% on withholding of
B, C, and D using pro-rata basis              foreign partnership and therefore a           dividends from U.S. sources. B and Y are
reporting. Accordingly, for each of the       flow-through entity. FP establishes an        not residents of a treaty country and are
Forms 1042-S, WA must enter $25 in box        account with WA, a U.S. withholding           subject to 30% withholding on dividends.
2 (gross income),“30.00” in box 5 (tax        agent, from which FP receives interest        QI receives U.S. source dividends on
rate), and $0 in box 7 (U.S. Federal tax      described by income code 01 (interest         behalf of its four customers. QI must file
withheld). In addition, WA must check the     paid by U.S. obligors – general). FP has      one Form 1042-S for the 15% withholding
PRO-RATA BASIS REPORTING box at               three partners, A, B, and C, all of whom      rate pool. This Form 1042-S must show
the top of the form and include NQI’s         are individuals. FP provides WA with a        income code 06 (dividends paid by U.S.
name, address, country code, and TIN, if      Form W-8IMY with which it associates          corporations – general) in box 1, “15.00” in
any, in boxes 17 through 20. WA must          Forms W-8BEN from A and B and a Form          box 5 (tax rate), recipient code 15
enter “30.00” in box 5 (tax rate) because     W-9 from C, a U.S. person. In addition,       (qualified intermediary withholding rate
without allocation information, WA cannot     FP provides a complete withholding            pool – general) in box 12, and
reliably associate the payment of interest    statement in association with its Form        “Withholding rate pool” in box 13
with documentation from a foreign             W-8IMY that allocates the interest            (recipient’s name). QI must also file one
beneficial owner and therefore may not        payments among A, B, and C. WA must           Form 1042-S for the 30% withholding rate
apply the portfolio interest exception. See   file two Forms 1042-S, one each for A         pool that contains the same information
the instructions for box 6 (exemption         and B, and a Form 1099-INT for C.             as the Form 1042-S filed for the 15%

                                                                 -8-
                                                              Exhibit 7
withholding rate pool, except that it will     and PAI2. Each of the Forms 1042-S that        and include information relating to NQI in
show “30.00” in box 5 (tax rate).              QI files for payments made to PAI1 and         boxes 17 through 20.
    Example 2. The facts are the same as       PAI2 must contain recipient code 13
                                               (private arrangement intermediary                  Example 2. QI, a qualified
in Example 1, except that Y is an                                                             intermediary, has FP, a nonwithholding
organization that has tax-exempt status in     withholding rate pool – general) in box 12
                                               and the name and address of PAI1 or            foreign partnership, as an account holder.
the United States and in the country in                                                       QI pays interest described by income
which it is located. QI must file three        PAI2 in box 13 (recipient’s name and
                                               address).                                      code 01 (interest paid by U.S.
Forms 1042-S. Two of the Forms 1042-S                                                         obligors – general) to FP. FP has three
will contain the same information as in                                                       partners, A, B, and C, all of whom are
Example 1. The third Form 1042-S will          Amounts Paid to Certain
                                               Related Partnerships and                       individuals. FP provides QI with a Form
contain information for the withholding                                                       W-8IMY with which it associates the
rate pool consisting of the amounts paid       Trusts                                         Forms W-8BEN from each of A, B, and C.
to Y. This Form 1042-S will show income        A QI that is applying the rules of Section     In addition, FP provides a complete
code 06 (dividends paid by U.S.                4A.02 of the QI agreement to a                 withholding statement in association with
corporations – general) in box 1, “00.00” in   partnership or trust must file separate        its Form W-8IMY that allocates the
box 5 (tax rate), exemption code 02            Forms 1042-S reflecting reporting pools        interest payments among A, B, and C. QI
(exempt under an Internal Revenue Code         for each partnership or trust that has         must file three Forms 1042-S, one each
section (income other than portfolio           provided reporting pool information in its     for A, B, and C. The Forms 1042-S must
interest)) in box 6, recipient code 16         withholding statement. However, the QI         show information relating to FP in boxes
(qualified intermediary withholding rate       must file separate Forms 1042-S for            17 through 20.
pool – exempt organizations) in box 12,        partners, beneficiaries, or owners of such
and “Zero rate withholding pool – exempt       partnership or trust that are indirect         Amounts Paid by Withholding
organizations,” or similar designation, in     partners, beneficiaries, or owners, and for
box 13 (recipient’s name).                     direct partners, beneficiaries, or owners of
                                                                                              Foreign Partnerships and
                                               such partnership or trust that are             Trusts
         Under the terms of its withholding    intermediaries or flow-through entities.       In general. Generally, a withholding
  !      agreement with the IRS, the QI
 CAUTION may be required to report the
                                                                                              foreign partnership (WP) or withholding
                                               Recipient-by-Recipient                         foreign trust (WT) is required to file a
amounts paid to U.S. non-exempt
recipients on Form 1099 using the name,        Reporting                                      separate Form 1042-S for each direct
address, and TIN of the payee to the           If a QI is not permitted to report on the      partner, beneficiary, or owner to whom
extent those items of information are          basis of reporting pools, it must follow the   the WP or WT distributes, or in whose
known. These amounts must not be               same rules that apply to a U.S.                distributive share is included, an amount
reported on Form 1042-S. In addition,          withholding agent. A QI may not report         subject to withholding under Chapter 3 of
amounts paid to U.S. exempt recipients         the following payments on a reporting          the Code, in the same manner as a U.S.
are not subject to reporting on Form           pool basis, but rather must complete           withholding agent. However, if the WP or
1042-S or Form 1099.                           Form 1042-S for each appropriate               WT has made a pooled reporting election
                                               recipient.                                     in its WP or WT agreement, the WP or
Amounts Paid to Private                            1. Payments made to another QI,            WT may instead report payments to such
Arrangement Intermediaries                     WP, or WT. The QI must complete a              direct partners, beneficiaries, or owners
A QI generally must report payments            Form 1042-S treating the other QI, WP, or      on the basis of reporting pools and file a
made to each private arrangement               WT as the recipient.                           separate Form 1042-S for each reporting
intermediary (PAI) (defined on page 3) as          2. Payments made to an NQI                 pool. A reporting pool consists of income
if the PAI’s direct account holders were its   (including an NQI that is an account           that falls within a particular withholding
own. Therefore, if the payment is made         holder of a PAI). The QI must complete a       rate and within a particular income code,
directly by the PAI to the recipient, the QI   Form 1042-S for each recipient who             exemption code, and recipient code, as
may report the payment on a pooled             receives the payment from the NQI. A QI        determined on Form 1042-S. A WP or WT
basis. A separate Form 1042-S is               that is completing Form 1042-S for a           may use a single recipient code 15
required for each withholding rate pool of     recipient that receives a payment through      (qualified intermediary withholding rate
each PAI. The QI must, however, use            an NQI must include in boxes 17 through        pool — general) for all reporting pools
recipient code 13 or 14 for PAIs and must      20 the name, country code, address, and        except for amounts paid to foreign
include the name and address of the PAI        TIN, if any, of the NQI from whom the          tax-exempt recipients, for which a
in box 13. If the PAI is providing recipient   recipient directly receives the payment.       separate recipient code 16 must be used.
information from an NQI or flow-through            3. Payments made to a                      For this purpose, a foreign tax-exempt
entity, the QI may not report the              flow-through entity. The QI must               recipient includes any organization that is
payments on a pooled basis. Instead, it        complete a Form 1042-S for each                not subject to withholding and is not liable
must follow the same procedures as a           recipient who receives the payment from        to tax in its country of residence because
U.S. withholding agent making a payment        the flow-through entity. A QI that is          it is a charitable organization, pension
to an NQI or flow-through entity.              completing a Form 1042-S for a recipient       fund, or foreign government.
                                               that receives a payment through a              Amounts paid to certain related
    Example. QI, a qualified intermediary,
                                               flow-through entity must include in boxes      partnerships and trusts. A WP or WT
pays U.S. source dividends to direct
                                               17 through 20 the name, country code,          that is applying the rules of Section 10.02
account holders that are foreign persons
                                               address, and TIN, if any, of the               of the WP or WT agreement to a
and beneficial owners. It also pays a
                                               flow-through entity from which the             partnership or trust must file separate
portion of the U.S. source dividends to
                                               recipient directly receives the payment.       Forms 1042-S reflecting reporting pools
two private arrangement intermediaries,
PAI1 and PAI2. The private arrangement            Example 1. QI, a qualified                  for each partnership or trust that has
intermediaries pay the dividends they          intermediary, has NQI, a nonqualified          provided reporting pool information in its
receive from QI to foreign persons that        intermediary, as an account holder. NQI        withholding statement. However, the WP
are beneficial owners and direct account       has two account holders, A and B, both         or WT must apply the provisions of
holders in PAI1 and PAI2. All of the           foreign persons who receive U.S. source        Regulations sections 1.1441-1 and
dividends paid are subject to a 15% rate       dividends from QI. NQI provides QI with a      1.1441-5 to partners, beneficiaries, or
of withholding. QI must file a Form            valid Form W-8IMY, with which it               owners of such partnership or trust that
1042-S for the dividends paid to its own       associates Forms W-8BEN from A and B           are indirect partners, beneficiaries, or
direct account holders that are beneficial     and a complete withholding statement           owners, and to direct partners,
owners. QI must also file two Forms            that allocates the dividends paid to NQI       beneficiaries, or owners of such
1042-S, one for the dividends paid to the      between A and B. QI must complete two          partnership or trust that are intermediaries
direct account holders of each of PAI1         Forms 1042-S, one for A and one for B,         or flow-through entities.

                                                                   -9-
                                                               Exhibit 7
Amounts Paid by                                 W-8BEN from A and B. NQI’s Form                multiple withholding agent rule does not
                                                W-8IMY contains an attachment stating          apply to the dividend paid to B and NQI
Nonqualified                                    that 25% of the securities are allocable to    must withhold an additional 15% from the
Intermediaries and                              each of A and B, and 50% to                    payment to B. NQI must then file a Form
                                                undocumented owners. WA pays $100 of           1042-S for B showing $50 of dividends in
Flow-Through Entities                           interest during the calendar year. WA          box 2, “30.00” in box 5 (the correct tax
An NQI and a flow-through entity are            treats the $25 of interest allocable to A      rate), and $15 withheld in box 7 (the
withholding agents and must file Forms          and the $25 of interest allocable to B as      combined amount withheld). NQI must
1042-S for amounts paid to recipients.          portfolio interest and completes a Form        also enter “00” in box 6 (exemption code).
However, an NQI or flow-through entity is       1042-S for A and for B as the recipients.      See the instructions for box 6 on page 13.
not required to file Form 1042-S if it is not   WA includes information relating to NQI in         Example 3. A withholding agent (WA)
required to file Form 1042-S under the          boxes 17 through 20 on the Forms               receives a Form W-8IMY from a
Multiple Withholding Agent Rule                 1042-S for A and B. WA subjects the            nonqualified intermediary (NQI). NQI’s
beginning on this page. An NQI or               remaining $50 of interest to 30%               Form W-8IMY relates to payments of
flow-through entity must report payments        withholding under the presumption rules        bank deposit interest. NQI collects the
made to recipients to the extent it has         and reports the interest on a Form 1042-S      bank deposit interest on behalf of A, B, C,
failed to provide to another withholding        by entering “Unknown Recipient” in box         and D, but does not associate Forms
agent the appropriate documentation and         13 (and recipient code 20 in box 12),          W-8, W-9, or other documentary evidence
complete withholding statement, including       “30.00” in box 5 (tax rate), and $15 as the    with the Form W-8IMY that NQI provides
information allocating the payment to           amount withheld in box 7. WA also              WA. A, B, and C are foreign persons for
each recipient.                                 includes information relating to NQI in        whom NQI has valid documentation
                                                boxes 17 through 20 of the Form 1042-S         establishing their foreign status. D is a
    Forms 1042-S must be filed in any           and sends a copy of the form to NQI.
case where the NQI or flow-through entity                                                      U.S. person and has provided NQI with a
                                                Because NQI has not provided WA with           Form W-9. Under the presumption rules,
is making a payment to a recipient and          beneficial owner information for C and D,
tax has been withheld on the payment by                                                        WA must treat the bank deposit interest
                                                NQI must report the interest paid to C and     as being paid to an unknown U.S. person
another withholding agent that did not          D on Forms 1042-S. (Note that under the
report the payment on Form 1042-S to                                                           and apply backup withholding at 28%.
                                                multiple withholding agent rule, NQI is not    WA must complete one Form 1099 for an
the recipient, even if the recipient should     required to file a Form 1042-S for A or B.)
have been exempt from taxation. Failure                                                        unknown payee showing 28% backup
                                                The Forms 1042-S for C and D should            withholding. A copy of the form must be
to file Forms 1042-S may not only result        show $25 in box 2 (gross income) and
in penalties for the NQI or flow-through                                                       sent to NQI. Because NQI failed to
                                                $7.50 in box 7 (the actual U.S. Federal        provide the requisite documentation to
entity, but may result in the denial of any     tax withheld). The rate of tax NQI includes
refund claim made by a recipient.                                                              WA and because the amounts have been
                                                on the Form 1042-S for C and D depends         subject to withholding, NQI must report
    If another withholding agent has            on the rate of withholding to which they       the amounts paid to A, B, C, and D.
withheld tax on an amount that should           should be subject. Thus, if C and D            Accordingly, NQI must file a Form 1042-S
have been exempt (e.g., where the               provided NQI with documentation prior to       for each A, B, and C showing deposit
withholding agent applied the                   the payment of interest that would qualify     interest (income code 29) as the type of
presumption rules because it did not            the interest as portfolio interest, the rate   payment in box 1; “00.00” in box 5 (the
receive proper documentation or other           entered in box 5 should be “00.00.” If they    correct tax rate); the actual amount
required information from the NQI or            do not qualify for a reduced rate of           withheld from the payment allocable to A,
flow-through entity), the NQI or                withholding, NQI should enter “30.00” in       B, and C in box 7; and exemption code 99
flow-through entity should report the           box 5. In any event, NQI must also enter       in box 6. (See the instructions for box 6
correct tax rate and the actual U.S.            “99” in box 6 (exemption code) of the          on page 13.) NQI must also file a Form
Federal tax withheld in boxes 5 and 7 and       Forms 1042-S it prepares for C and D.          1099 for D to report the actual amounts
should enter the applicable exemption           See the instructions for box 6 on page 13.     paid and withheld.
code using the instructions for box 6 on
page 13.                                            Example 2. A U.S. withholding agent
NQI or flow-through entity provides
                                                (WA) makes a $100 dividend payment to          Multiple Withholding
                                                a foreign bank (NQI) that acts as a
correct and complete information to             nonqualified intermediary. NQI receives        Agent Rule
another withholding agent yet the               the payment on behalf of A, a resident of      A withholding agent is not required to file
withholding agent underwithholds. In            a treaty country who is entitled to a 15%      Form 1042-S if a return is filed by another
this case, assuming that the NQI or             rate of withholding, and B, a resident of a    withholding agent reporting the same
flow-through entity knows that the              country that does not have a tax treaty        amount to the same recipient (the multiple
withholding agent underwithheld, the NQI        with the United States and who is subject      withholding agent rule). If an NQI or
or flow-through entity must withhold            to 30% withholding. NQI provides WA            flow-through entity has provided another
additional amounts to bring the total           with its Form W-8IMY to which it               withholding agent with the appropriate
withholding to the correct amount.              associates the Forms W-8BEN from both          documentation and complete withholding
Furthermore, the NQI or flow-through            A and B and a complete withholding             statement, including information allocating
entity must complete Form 1042-S and            statement that allocates 50% of the            the payment to each recipient, the NQI or
must include in boxes 5 and 7 the correct       dividend to A and 50% to B. A’s Form           flow-through entity may presume that the
tax rate and the combined amount of U.S.        W-8BEN claims a 15% treaty rate of             other withholding agent filed the required
Federal tax withheld by the NQI or              withholding. B’s Form W-8BEN does not          Forms 1042-S unless the NQI or
flow-through entity and any other               claim a reduced rate of withholding. WA,       flow-through entity knows, or has reason
withholding agent in the chain of payment       however, mistakenly withholds only 15%,        to know, that the required Form 1042-S
that has withheld on the payment. See           $15, from the entire $100 payment. WA          reporting has not been done.
Example 2 on this page.                         completes a Form 1042-S for each A and            The multiple withholding agent rule
    Example 1. A foreign bank acts as a         B as the recipients, showing on each form      does not relieve withholding agents from
nonqualified intermediary (NQI) for four        $50 of dividends in box 2, a withholding       Form 1042-S reporting responsibility in
different foreign persons (A, B, C, and D)      rate of “15.00” in box 5 (tax rate), and       the following circumstances.
each of whom own securities from which          $7.50 as the amount withheld in box 7.
they receive interest. The interest is paid     Under the multiple withholding agent rule,     • Any withholding agent making a
by a U.S. withholding agent (WA) as             NQI is not required to file a Form 1042-S      payment to a QI, WP, or WT must report
custodian of the securities for NQI. A, B,      for A. However, because NQI knows (or          that payment as made to the QI, WP, or
C, and D each own a 25% interest in the         should know) that B is subject to a 30%        WT.
securities. NQI has furnished WA a Form         rate of withholding, and assuming it           • Any U.S. withholding agent making a
W-8IMY to which it has attached Forms           knows that WA only withheld 15%, the           payment to an authorized foreign agent

                                                                   -10-
                                                                Exhibit 7
must report that payment to the                 Form 1042-S. The maximum penalty is              • The recipient’s country of residence for
authorized foreign agent.                       $100,000 for all failures to furnish correct     tax purposes that you report in box 15
• Any withholding agent making a                recipient statements during a calendar           must be present and correctly coded and
payment to a U.S. branch treated as a           year. If you intentionally disregard the         cannot be “US”. Additionally, do not use
U.S. person must report the payment as          requirement to report correct information,       “OC” or “UC” except as specifically
made to that branch.                            each $50 penalty is increased to $100 or,        allowed in these instructions.
• Any withholding agent making a                if greater, 10% of the total amount of           • The exemption code you report in
payment to a flow-through entity must           items required to be reported, and the           box 6 must correctly identify the proper
report the payment as made to a                 $100,000 maximum does not apply.                 tax status for the type of income you pay
beneficial owner, QI, WP, or WT that has                                                         to the recipient.
a direct or indirect interest in that entity.       3. Failure to file on magnetic media.
                                                                                                 Note: If you use exemption code 04
• Any withholding agent that withholds an       If you are required to file on magnetic
                                                media but fail to do so, and you do not          (exempt under tax treaty), the recipient’s
amount from a payment under Chapter 3                                                            country of residence for tax purposes that
of the Code must report that amount to          have an approved waiver on record, you
                                                may be subject to a $50 penalty per              you report in box 15 must be a valid treaty
the recipient from whom it was withheld,                                                         country. Countries with which the United
unless the payment is reportable on             return for failure to file information returns
                                                on magnetic media unless you establish           States has a tax treaty are shown in bold
another IRS form.                                                                                italics in the Country Code list beginning
    Furthermore, the multiple withholding       reasonable cause. The penalty applies
                                                separately to original returns and               on page 15.
agent rule does not relieve the following
from Form 1042-S reporting                      corrected returns.                                       You, the withholding agent, are
responsibility.
                                                Avoid Common Errors
                                                                                                   !     liable for the tax if you know, or
• Any QI, WP, or WT required to report                                                           CAUTION
                                                                                                         should have known, that
an amount to a withholding rate pool and        To ensure that your Forms 1042-S can be          underwithholding on a payment has
• An NQI or flow-through entity that has        correctly processed, be sure that you:           occurred.
not transmitted a valid Form W-8 or other       • Carefully read the information provided
valid documentation to another                  in Pub. 515 and these instructions.
withholding agent together with the             • If you are an electronic or magnetic           Specific Instructions
required withholding statement.                 media filer, comply with the requirements
                                                in Pub. 1187.
                                                • Complete all required fields. At a
                                                                                                 for Withholding
Penalties                                                                                        Agents
                                                minimum, you must enter information in
The following penalties apply to the
                                                boxes 1, 2, 5, 6, 7, 9, 10, 12, 13, 15, and      Note: All amounts must be reported in
person required to file Form 1042-S. The
                                                16. Other boxes must be completed if the         U.S. dollars.
penalties apply to both paper filers and to
                                                nature of the payment requires it.
electronic/magnetic media filers.
    1. Late filing of correct Form 1042-S.
                                                Note: You may leave box 6 blank if you           Rounding Off to Whole
                                                are applying backup withholding to the
A penalty may be imposed for failure to         payment being reported.                          Dollars
file each correct and complete Form
1042-S when due (including extensions),         • Use only income, recipient, exemption,         To round off amounts to the nearest
                                                and country codes specifically listed in         whole dollar, drop amounts under 50
unless you can show that the failure was                                                         cents and increase amounts from 50 to
due to reasonable cause and not willful         these instructions.
neglect. The penalty, based on when you         • Use only tax rates that are allowed by         99 cents to the next dollar. If you have to
                                                statute, regulation, or treaty. Do not           add two or more amounts to figure the
file a correct Form 1042-S, is:                                                                  amount to enter on a line, include cents
• $15 per Form 1042-S if you correctly          attempt to “blend” rates. Instead, if
                                                necessary, submit multiple Forms 1042-S          when adding and only round off the total.
file within 30 days; maximum penalty
                                                to show changes in tax rate. Valid tax
$75,000 per year ($25,000 for a small
business). A small business, for this           rates are listed on page 13 under Box 5,         VOID and CORRECTED
purpose, is defined as having average           Tax Rate.                                        Boxes at Top of Form
annual gross receipts of $5 million or less         All information you enter when
                                                reporting the payment must correctly             See Correcting Paper Forms 1042-S on
for the 3 most recent tax years (or for the                                                      page 15.
period of its existence, if shorter) ending     reflect the intent of statute and
                                                regulations. Generally, you should rely on
before the calendar year in which the
                                                the withholding documentation you have           PRO-RATA BASIS
Forms 1042-S are due.
• $30 per Form 1042-S if you correctly          collected (Form W-8 series, Form 8233,           REPORTING Box
file more than 30 days after the due date       etc.) to complete your Form 1042-S               Withholding agents must check this box
but by August 1; maximum penalty                submissions.                                     to notify the IRS that an NQI that used the
$150,000 per year ($50,000 for a small             Also note the following:                      alternative procedures of Regulations
business).                                      • The gross income you report in box 2           section 1.1441-1(e)(3)(iv)(D) failed to
• $50 per Form 1042-S if you file after         cannot be zero.                                  properly comply with those procedures.
August 1 or you do not file correct Forms       • The income code you report in box 1            See Pro-rata reporting on page 7 for
1042-S; maximum penalty $250,000 per            must correctly reflect the type of income        additional information and examples.
year ($100,000 for a small business).           you pay to the recipient.
    If you intentionally disregard the          • The withholding agent’s name,                  Box 1, Income Code
requirement to report correct information,      address, and EIN, QI-EIN, WP-EIN, or             All filers must enter the appropriate 2-digit
the penalty per Form 1042-S is increased        WT-EIN must be reported in boxes 9 and           income code from the list on page 12.
to $100 or, if greater, 10% of the total        10 in all cases.                                 Use the income code that is the most
amount of items required to be reported,        • The recipient’s name, address, and             specific. For example, if you are paying
with no maximum penalty.                        TIN, if any, must be reported in boxes 13        bank deposit interest, you should use
    2. Failure to furnish correct Form          and 14. You must generally report a              code 29 (deposit interest), not code 01
1042-S to recipient. If you fail to provide     foreign address in box 13. See the               (interest paid by U.S. obligors – general).
correct statements to recipients and            instructions for box 13 on page 14.              If you paid more than one type of income
cannot show reasonable cause, a penalty         • The recipient code you report in box 12        to or on behalf of the same recipient, you
of $50 may be imposed for each failure to       must correctly identify the recipient’s          must complete a separate Form 1042-S
furnish Form 1042-S to the recipient when       status. Use recipient code 20 only if you        for each income type.
due. The penalty may also be imposed for        do not know who the recipient is.                    Substitute payment income codes are
failure to include all required information     Note: If you cannot identify the recipient,      to be used for all substitute payment
or for furnishing incorrect information on      the tax withheld must be 30%.                    transactions. For more information, see

                                                                    -11-
                                                                      Exhibit 7
Regulations sections 1.861-2(a)(7) and               page 10.) Notional principal contract                  because all or a portion of the distribution
1.861-3(a)(6) and Notice 97-66.                      income is reportable if it is effectively              is nontaxable or represents a capital gain
                                                     connected with the conduct of a trade or               dividend or exempt-interest dividend
Note: Although income codes are                      business in the United States. For more                distributed by a regulated investment
provided for deposit interest, short-term            information, see the regulations under                 company.
OID, and notional principal contract
income, those items are not always
                                                     Chapter 3 of the Code and Pub. 515.                    • You must report the entire amount of a
                                                                                                            payment if you do not know at the time of
subject to reporting on Form 1042-S. For
example, bank deposit interest is                    Box 2, Gross Income                                    payment the amount that is subject to
reportable if it is effectively connected                                                                   withholding because the determination of
                                                     For each income type, enter the gross
with the conduct of a U.S. trade or                  amount you paid to or on behalf of the                 the source of the income or the
business or is paid to a resident of                 recipient during calendar year 2004,                   calculation of the amount of income
Canada. Short-term OID or bank deposit               including withheld tax. The following                  subject to tax depends upon facts that are
interest may need to be reported by an               special procedures apply to the reporting              not known at the time of payment.
NQI or flow-through entity if those                  of gross income.                                       • You must report the entire amount of
amounts are paid to foreign persons and              • You must report the entire amount of a               gains relating to the disposal of timber,
another withholding agent backup                     corporate distribution made with respect               coal, or domestic iron ore with a retained
withheld on those amounts under the                  to stock even if you elect to reduce the               economic interest and gains relating to
presumption rules. (See Example 3 on                 amount of withholding on the distribution              contingent payments received from the

                                           Income Codes, Exemption Codes, and Recipient Codes

Box 1. Enter the appropriate income code.                                          Box 6. If the tax rate entered in box 5 is 00.00, you must
                                                                                   generally enter the appropriate exemption code from the list below
Code        Interest Income                                                        (but see the Caution below).
01     Interest paid by U.S. obligors — general
02     Interest paid on real property mortgages                                    Code      Authority for Exemption
03     Interest paid to controlling foreign corporations                           01   Income effectively connected with a U.S. trade or business
04     Interest paid by foreign corporations                                       02   Exempt under an Internal Revenue Code section (income other
05     Interest on tax-free covenant bonds                                              than portfolio interest)
29     Deposit interest                                                            03   Income is not from U.S. sources4
30     Original issue discount (OID)                                               04   Exempt under tax treaty
31     Short-term OID                                                              05   Portfolio interest exempt under an Internal Revenue Code
33     Substitute payment — interest                                                    section
                                                                                   06   Qualified intermediary that assumes primary withholding
Code        Dividend Income                                                             responsibility
06     Dividends paid by U.S. corporations — general                               07   Withholding foreign partnership or withholding foreign trust
07     Dividends qualifying for direct dividend rate                               08   U.S. branch treated as a U.S. person
08     Dividends paid by foreign corporations                                      09   Qualified intermediary represents income is exempt
34     Substitute payment — dividends
                                                                                   Caution: See the instructions for box 6 on page 13 for information on
Code        Other Income                                                           additional codes (“00” and “99”) that may be required.
09     Capital gains
10     Industrial royalties                                                        Box 12. Enter the appropriate recipient code.
11     Motion picture or television copyright royalties
12     Other royalties (e.g., copyright, recording, publishing)                    Code        Type of Recipient
13     Real property income and natural resources royalties                        01     Individual2
14     Pensions, annuities, alimony, and/or insurance premiums                     02     Corporation2
15     Scholarship or fellowship grants                                            03     Partnership other than a withholding foreign partnership2
16     Compensation for independent personal services1                             04     Withholding foreign partnership or withholding foreign trust
17     Compensation for dependent personal services1                               05     Trust
18     Compensation for teaching1                                                  06     Government or international organization
19     Compensation during studying and training1                                  07     Tax-exempt organization (IRC section 501(a))
20     Earnings as an artist or athlete2                                           08     Private foundation
24     Real estate investment trust (REIT) distributions of capital gains          09     Artist or athlete2
25     Trust distributions subject to IRC section 1445                             10     Estate
26     Unsevered growing crops and timber distributions by a trust                 11     U.S. branch treated as U.S. person
       subject to IRC section 1445                                                 12     Qualified intermediary
27     Publicly traded partnership distributions subject to IRC                    13     Private arrangement intermediary withholding rate
       section 1446                                                                       pool — general5
28     Gambling winnings                                                           14     Private arrangement intermediary withholding rate
32     Notional principal contract income3                                                pool — exempt organizations5
35     Substitute payment — other                                                  15     Qualified intermediary withholding rate pool — general5
36     Capital gains distributions                                                 16     Qualified intermediary withholding rate pool — exempt
50     Other income                                                                       organizations5
                                                                                   17     Authorized foreign agent
                                                                                   18     Public pension fund
                                                                                   20     Unknown recipient

1 If compensation that otherwise would be covered under Income Codes 16 – 19 is directly attributable to the recipient’s occupation as an artist or
   athlete, use Income Code 20 instead.
2 If Income Code 20 is used, Recipient Code 09 (artist or athlete) should be used instead of Recipient Code 01 (individual), 02 (corporation), or 03

   (partnership other than withholding foreign partnership).
3 Use appropriate Interest Income Code for embedded interest in a notional principal contract.
4 Non-U.S. source income paid to a nonresident alien is not subject to U.S. tax. Use Exemption Code 03 when entering an amount for information

   reporting purposes only.
5 May be used only by a qualified intermediary.


                                                                            -12-
                                                             Exhibit 7
sale or exchange of patents, copyrights,          Generally, if the tax rate you entered in   withheld on the payment by any
and similar intangible property.              box 5 is 00.00, you should enter the            withholding agent, enter “-0-”. If you are a
• You must report only the amount of          appropriate exemption code (01 through          withholding agent filing a Form 1042-S to
cash paid on notional principal contracts.    09) from the list on page 12.                   report income that has already been
                                                                                              subject to withholding by another
                                                  If an amount was withheld under             withholding agent, enter the aggregate
Box 3, Withholding                            Chapter 3 of the Code (i.e., the tax rate       amount of tax withheld by you and any
Allowances                                    you entered in box 5 is greater than zero       other withholding agent (see Amounts
                                              and is not due to backup withholding),          Paid by Nonqualified Intermediaries
This box should only be completed if the      enter “00” in box 6. If the tax rate you
income code reported in box 1 is 15                                                           and Flow-Through Entities on page 10).
                                              entered in box 5 is due to backup
(scholarship or fellowship grants) or 16      withholding, leave box 6 blank.
(compensation for independent personal                                                        Box 8, Amount Repaid to
services). See Pub. 515 for more                   1. If exemption code 01 (income
information.                                  effectively connected with a U.S. trade or      Recipient
                                              business) may apply, you must enter the         This box should be completed only if:
                                              recipient’s U.S. TIN in box 14. If the          • You repaid a recipient an amount that
Box 4, Net Income                             recipient’s U.S. TIN is unknown or              was overwithheld and
Complete this box only if you entered an      unavailable, you must withhold tax at the       • You are going to reimburse yourself by
amount in box 3. Otherwise, leave it          foreign-person rate of 30% (30.00) and          reducing, by the amount of tax actually
blank.                                        enter “00” in box 6.                            repaid, the amount of any deposit made
                                                   2. A withholding agent should use          for a payment period in the calendar year
Box 5, Tax Rate                               exemption code 06 (qualified intermediary       following the calendar year of withholding.
                                              that assumes primary withholding                    Generally, a QI should not enter an
Enter the correct rate of withholding that    responsibility) only if it is making a          amount in box 8 unless it is a QI that has
applies to the income in box 2 (gross         payment to a QI that has represented on         represented on its Form W-8IMY that it is
income) or box 4 (net income), as             its Form W-8IMY that it is assuming             assuming primary withholding
appropriate. (See Valid Tax Rate Table        primary withholding responsibility under        responsibility under Chapter 3 of the
below.) The correct tax rate should be        Chapter 3 of the Code.                          Code.
included even if you withheld less than            3. A withholding agent should use
that rate. For example, if an NQI is                                                              You must also state on a timely filed
                                              exemption code 07 (withholding foreign          Form 1042 for the calendar year of
reporting dividends paid to a beneficial      partnership or withholding foreign trust)
owner who is a resident of a country with                                                     overwithholding that the filing of the Form
                                              only if it is making a payment to a foreign     1042 constitutes a claim for refund.
which the United States does not have a       partnership or trust that has represented
tax treaty and a U.S. withholding agent       that it is a withholding foreign partnership
paid the dividend and withheld only 15%       or trust.
                                                                                              Box 9, Withholding
(rather than the required 30%) and the             4. A withholding agent should use          Agent’s Employer
NQI withholds an additional 15%, the NQI      exemption code 09 (qualified intermediary
should report “30.00” in box 5. See           represents income is exempt) only if it
                                                                                              Identification Number (EIN)
Example 2 on page 10.                         makes a payment to a QI that has not            You are generally required to enter your
    Enter the tax rate using the following    assumed primary withholding                     EIN. However, if you are filing Form
format: two digits, a decimal, and two        responsibility under Chapter 3 of the           1042-S as a QI, withholding foreign
digits (e.g., “30.00” for 30%). However, if   Code or primary backup withholding              partnership, or withholding foreign trust,
the income is exempt from tax under a         responsibility, but has represented on a        enter your QI-EIN, WP-EIN, or WT-EIN.
U.S. tax treaty or the Code, enter “00.00”.   withholding statement associated with its       Enter the number and check the
If the tax rate is less than 10%, enter a     Form W-8IMY that the income is exempt           applicable box.
zero before the tax rate (e.g., enter         from withholding.                                   If you do not have an EIN, you can
“04.00” for 4%).                                   5. If you have failed to provide           apply for one online at www.irs.gov/
                                              another withholding agent with                  business or by telephone at
Note: If you withheld at more than one        appropriate information regarding the           1-800-829-4933. Also, you can file Form
tax rate for a specific type of income that   status of the person to whom you are            SS-4, Application for Employer
you paid to the same recipient, you must      making a payment, the other withholding         Identification Number, by fax or mail. File
file a separate Form 1042-S for each          agent may be required to withhold on the        corrected Forms 1042-S when you
amount to which a separate rate was           payment based on the presumption rules.         receive your EIN.
applied.                                      If the income is in fact exempt from                To get a QI-EIN, WP-EIN, or WT-EIN,
                                              withholding, you must submit a Form             submit Form SS-4 with your application
           Valid Tax Rate Table               1042-S providing the correct information.       for that status. (See the definitions for
                                              In this situation, you must:                    Qualified intermediary and Withholding
   00.00     08.00      17.50     30.00           • Indicate the correct rate at which the    foreign partnership (WP) or
   04.00     10.00      20.00     30.50       income should have been subject to              withholding foreign trust (WT) on
                                              withholding in box 5 (usually 00.00),           page 3 for more information.) Do not
   04.90     12.00      25.00     31.00           • Enter “99” in box 6, and                  send an application for a QI-EIN,
                                                  • Enter the actual amount of U.S.           WP-EIN, or WT-EIN to the Philadelphia
   04.95     12.50      27.00     33.00       Federal tax withheld by the other               Service Center; it will not be processed.
   05.00     14.00      27.50     35.00       withholding agent in box 7.
                                                 You must also provide the correct            Box 10, Withholding
   07.00     15.00      28.00                 recipient code in box 12 and the name
                                              and address of the actual recipient in
                                                                                              Agent’s Name and
                                              box 13.                                         Address
Box 6, Exemption Code                                                                         Enter your name and address. Include the
Note: If you are filing a Form 1042-S to      Box 7, U.S. Federal Tax                         suite, room, or other unit number after the
correct certain information already                                                           street address. If your post office does not
provided to you by another withholding
                                              Withheld                                        deliver mail to the street address and you
agent on a Form 1099 or Form 1042-S           Note: Box 7 must be completed in all            have a P.O. box, show the box number
(e.g., as required under Amounts Paid         cases, even if no tax has actually been         instead of the street address.
by Nonqualified Intermediaries and            withheld.                                       Note: On statements furnished to
Flow-Through Entities on page 10), see           Enter the total amount of U.S. Federal       Canadian recipients of U.S. source
item 5 below.                                 tax actually withheld. If no tax has been       deposit interest, in addition to your name
                                                                  -13-
                                                               Exhibit 7
and address, you must include the               Box 13, Recipient’s Name                        • A foreign organization claiming an
telephone number of a person to contact.                                                        exemption from tax solely because of its
This number must provide direct access          and Address                                     status as a tax-exempt organization under
to an individual who can answer                 Name. Enter the complete name of the            section 501(c) or as a private foundation.
questions about the statement. The              recipient.                                      • Any QI.
telephone number is not required on             • If you do not know the name of the            • Any WP or WT.
Copy A of paper forms or on magnetic            recipient, enter “Unknown Recipient”.           • Any nonresident alien individual
media filed with the IRS. You must also         • If Form 1042-S is being completed by a        claiming exemption from withholding on
include a statement that the information        QI, WP, or WT for a withholding rate pool,      compensation for independent personal
on the form is being furnished to the           enter “Withholding rate pool” in box 13.        services.
United States Internal Revenue Service          No address is necessary.                        • Any foreign grantor trust with five or
and may be furnished to Canada.                 • A QI reporting payments made to a PAI         fewer grantors.
                                                on a withholding rate pool basis must           • Any U.S. branch of a foreign bank or
                                                                                                foreign insurance company that is treated
Box 11, Recipient’s                             include the name and address of the PAI
                                                                                                as a U.S. person.
                                                in box 13.
Account Number                                                                                     If a foreign person provides a TIN on a
                                                Address. You must generally enter a             Form W-8, but is not required to do so,
You may use this box to enter the
                                                foreign address in box 13. However,             the withholding agent must include the
account number assigned by you to the
                                                there are limited exceptions. For example,      TIN on Form 1042-S.
recipient.
                                                you may enter a U.S. address when
                                                reporting payments of scholarship or            Box 15, Recipient’s
Box 12, Recipient Code                          fellowship grants (income code 15).
Enter the recipient code from the list on           For addresses outside the United
                                                                                                Country of Residence for
page 12. The following special                  States or its possessions or territories,       Tax Purposes
instructions apply.                             enter the complete address in the
• If applicable, use recipient code 09          following order: street address, city or
                                                                                                Enter the unabbreviated name of the
                                                                                                recipient’s country of residence for tax
(artist or athlete) instead of recipient code   town, province or state, and country.
01 (individual), 02 (corporation), or 03                                                        purposes.
                                                Follow the foreign country’s practice for
(partnership other than a withholding           entering the postal code. Do not
foreign partnership).                           abbreviate the country name.                    Box 16, Recipient’s
• Use recipient code 12 if you are making                                                       Country Code
a payment to a QI and 04 if you are                For addresses within the United
making a payment to a WP or a WT.               States, enter the address in the following      You must enter the code (from the list that
• If you are making a payment to an NQI         order: street address (number, street,          begins on page 15) for the country of
or flow-through entity, you generally must      apartment number, or rural route), city or      which the recipient claims residency
use the recipient code that applies to the      town, state, and ZIP code. Use the U.S.         under that country’s tax laws. Enter “OC”
type of recipient who receives the income       Postal Service 2-letter abbreviation for the    (other country) only when the country of
from the NQI or flow-through entity.            state name. Do not enter “United States”        residence does not appear on the list or
                                                                                                the payment is made to an international
• Use recipient code 03 (partnership            or “U.S.”
                                                                                                organization (e.g., the United Nations).
other than a withholding foreign
                                                                                                Enter “UC” (unknown country) only if the
partnership) only if you are reporting a        Box 14, Recipient’s U.S.                        payment is to an unknown recipient. If
payment of income that is effectively
connected with the conduct of a trade or        Taxpayer Identification                         you are making a payment to a QI, WP,
                                                                                                or WT or if you are a QI, WP, or WT and
business of a nonwithholding foreign            Number (TIN)                                    are making a payment to a QI, WP, or WT
partnership in the United States.
                                                You must obtain and enter a U.S.                withholding rate pool, enter the country
Otherwise, follow the rules that apply to
                                                taxpayer identification number (TIN) for:       code of the QI, WP, or WT.
payments to flow-through entities.
• Use recipient code 20 (unknown                • Any recipient whose income is                 Note: If exemption code 04 (exempt
                                                effectively connected with the conduct of
recipient) only if you have not received a      a trade or business in the United States.       under tax treaty) appears in box 6 or if a
withholding certificate or other                                                                reduced rate of withholding based on a
documentation for a recipient or you            Note: For these recipients, exemption           tax treaty is entered in box 5, the country
cannot determine how much of a payment          code 01 should be entered in box 6.             code entered in box 16 must be a country
is reliably associated with a specific          • Any foreign person claiming a reduced         with which the United States has entered
recipient. Do not use this code because         rate of, or exemption from, tax under a tax     into an income tax treaty.
you cannot determine the recipient’s            treaty between a foreign country and the
status as an individual, corporation, etc.      United States, unless the income is an          Boxes 17 Through 20,
The regulations under Chapter 3 of the          unexpected payment (as described in
Code provide rules on how to determine a        Regulations section 1.1441-6(g)) or             Nonqualified
recipient’s status when a withholding           consists of dividends and interest from
agent does not have the necessary               stocks and debt obligations that are
                                                                                                Intermediary’s (NQI’s)/
information.                                    actively traded; dividends from any             Flow-Through Entity’s
• Only QIs may use recipient codes 13           redeemable security issued by an
(private arrangement intermediary               investment company registered under the         Name, Country Code,
withholding rate pool – general), 14            Investment Company Act of 1940 (mutual          Address, and TIN
(private arrangement intermediary               fund); dividends, interest, or royalties from   If you are reporting amounts paid to a
withholding rate pool – exempt                  units of beneficial interest in a unit          recipient whose withholding certificates or
organizations), 15 (qualified intermediary      investment trust that are (or were, upon        other documentation has been submitted
withholding rate pool – general), and 16        issuance) publicly offered and are              to you with a Form W-8IMY provided by
(qualified intermediary withholding rate        registered with the Securities and              an NQI or flow-through entity, you must
pool – exempt organizations). A QI should       Exchange Commission under the                   include the name, address, and TIN, if
only use recipient code 14 or 16 for            Securities Act of 1933; and amounts paid        any, of the NQI or flow-through entity with
pooled account holders that have claimed        with respect to loans of any of the above       whose Form W-8IMY the recipient’s Form
an exemption based on their tax-exempt          securities.                                     W-8 or other documentation is
status and not some other exemption             • Any nonresident alien individual              associated.
(e.g., treaty or other Code exception). A       claiming exemption from tax under
U.S. withholding agent making a payment         section 871(f) for certain annuities            Note: An NQI or flow-through entity will
to a QI should use recipient code 12.           received under qualified plans.                 leave these boxes blank unless it is

                                                                    -14-
                                                                          Exhibit 7
making the payment to an NQI or                         Step-by-Step Instructions                             of income and withholding to the payee.
flow-through entity.                                    If you are not filing electronically or on            Form 1042 is used to report the amount
    For box 18, you must enter the country              magnetic media, follow these steps to                 of withholding that must be paid over to
code from the list beginning on this page               correct a previously filed Form 1042-S.               the IRS. Section 6109 requires you to
for the country where the NQI or                                                                              provide your taxpayer identification
                                                        Step 1. Void the previously filed Form                number (SSN or EIN). Routine uses of
flow-through entity is located.                         1042-S.                                               this information include giving it to the
                                                        • Prepare a paper Form 1042-S entering                Department of Justice for civil and
Box 21, Payer’s Name and                                all the information exactly as it appeared            criminal litigation, and cities, states, and
Taxpayer Identification                                 on the original Form 1042-S.                          the District of Columbia for use in
                                                        • Enter an “X” in the VOID box at the top             administering their tax laws. We may give
Number (TIN)                                            of the form. (An “X” in the VOID box does             the information to foreign countries
See the definition of a payer on page 3.                not correct a previously filed Form                   pursuant to tax treaties. We may also
Include the payer’s name and TIN if                     1042-S.)
                                                                                                              disclose this information to Federal and
different from that in boxes 9 and 10.                  Step 2. Prepare another paper Form                    state agencies to enforce Federal nontax
                                                        1042-S.                                               criminal laws and to combat terrorism. If
Boxes 22 Through 24,                                    • Enter all the correct information on the            you fail to provide this information in a
                                                        form, including the recipient name and
State Income Tax Withheld                               address, money amounts, and codes.
                                                                                                              timely manner, you may be liable for
                                                                                                              penalties and interest.
and Related Information                                 • Enter an “X” in the CORRECTED box
Include in these boxes information                      at the top of the form.                                  You are not required to provide the
relating to any state income tax withheld.              CORRECTED box. Enter an “X” in the                    information requested on a form that is
                                                        CORRECTED box of Copy A only if you                   subject to the Paperwork Reduction Act
Correcting Paper Forms                                  are correcting a Form 1042-S you                      unless the form displays a valid OMB
                                                        previously filed with the IRS. Enter an “X”           control number. Books or records relating
1042-S                                                  in the CORRECTED box you give to the                  to a form or its instructions must be
If you filed a Form 1042-S with the IRS                 recipient only if you are correcting a Form           retained as long as their contents may
and later discover you made an error on                 1042-S previously furnished to the                    become material in the administration of
it, you must correct it as soon as possible.            recipient. You must provide statements to             any Internal Revenue law. Generally, tax
To correct a previously filed Form 1042-S,              recipients showing the corrections as                 returns and return information are
you will need to file two Forms 1042-S.                 soon as possible.                                     confidential, as required by section 6103.
See the Step-by-Step Instructions on                    Step 3. File the voided paper Forms                       The time needed to complete and file
this page.                                              1042-S with a Form 1042-T. File the                   this form will vary depending on individual
     To determine whether you are required              corrected paper Forms 1042-S with a                   circumstances. The estimated average
to submit corrections electronically or on              separate Form 1042-T. See the Form                    time is 25 minutes.
magnetic media, see Electronic/                         1042-T instructions for information on
Magnetic Media Reporting on page 1                      filing these forms.                                      If you have comments concerning the
and Pub. 1187.                                                                                                accuracy of these time estimates or
Note: If you fail to correct Form(s)                                                                          suggestions for making this form simpler,
                                                        Privacy Act and Paperwork Reduction                   we would be happy to hear from you. You
1042-S, you may be subject to a penalty.                Act Notice. We ask for the information
See Penalties on page 11.                                                                                     can write to the Tax Products
                                                        on this form to carry out the Internal                Coordinating Committee, Western Area
     If any information you correct on                  Revenue laws of the United States.                    Distribution Center, Rancho Cordova, CA
Form(s) 1042-S changes the information                  Sections 1441, 1442, and 1446 require                 95743-0001. Do not send the form to this
you previously reported on Form 1042,                   withholding agents to report and pay over             address. Instead, see Where, When, and
you must also correct the Form 1042 by                  to the IRS taxes withheld from certain                How To File on page 1.
filing an amended return. To do this, see               U.S. source income of foreign persons.
the Form 1042 instructions.                             Form 1042-S is used to report the amount

         Country Codes                  Armenia1 . . . . . . . . . . .        AM   Brazil . . . . . . . . . . . . . . BR    Comoros . . . . . . . . . . . . CN
                                        Aruba . . . . . . . . . . . . . .     AA   British Indian Ocean                     Congo (Brazzaville) . . . . CF
Select the appropriate code from        Ashmore and Cartier                          Territory . . . . . . . . . . . IO     Congo, Democratic
the following list and enter it in box    Islands2 . . . . . . . . . . .      AT   Brunei . . . . . . . . . . . . . . BX      Republic of (Zaire) . . . CG
16 (country code of recipient).         Australia . . . . . . . . . . . .     AS   Bulgaria . . . . . . . . . . . . . BU    Cook Islands . . . . . . . . . CW
Also use the following codes to
                                        Austria . . . . . . . . . . . . .     AU   Burkina Faso (Upper                      Coral Sea Islands
complete box 18 (country code of
NQI), if applicable. See the            Azerbaijan1 . . . . . . . . . .       AJ     Volta) . . . . . . . . . . . . . UV      Territory2 . . . . . . . . . . CR
instructions for box 16 (and box        Azores . . . . . . . . . . . . .      PO   Burma . . . . . . . . . . . . . . BM     Corsica . . . . . . . . . . . . . VP
18, if applicable) on page 14           Bahamas, The . . . . . . . .          BF   Burundi . . . . . . . . . . . . . BY     Costa Rica . . . . . . . . . . CS
before selecting a country code.        Bahrain . . . . . . . . . . . . .     BA   Cambodia (Kampuchea) CB                  Cote D’Ivoire (Ivory Coast) IV
Note: Countries bolded and              Baker Island . . . . . . . . .        FQ   Cameroon . . . . . . . . . . . CM        Croatia . . . . . . . . . . . . . HR
italicized are those with which the     Balearic Islands (Mallorca,                Canada . . . . . . . . . . . . . CA      Cuba . . . . . . . . . . . . . . . CU
United States had entered into an         etc.) . . . . . . . . . . . . . .   SP   Canary Islands . . . . . . . . SP        Curacao . . . . . . . . . . . . NT
income tax treaty at the time these     Bangladesh . . . . . . . . . .        BG   Cape Verde . . . . . . . . . . CV        Cyprus . . . . . . . . . . . . . CY
instructions were printed.
                                        Barbados . . . . . . . . . . .        BB   Cayman Islands . . . . . . . CJ          Czech Republic . . . . . . EZ
Country                            Code Bassas da India . . . . . . .         BS   Central African Republic            CT   Denmark . . . . . . . . . . . . DA
Abu Dhabi . . . . . . . . . . . TC Belarus1 . . . . . . . . . . . .           BO   Chad . . . . . . . . . . . . . . . CD    Djibouti . . . . . . . . . . . . . DJ
Afghanistan . . . . . . . . . . AF Belgium . . . . . . . . . . . .            BE   Chile . . . . . . . . . . . . . . . CI   Dominica . . . . . . . . . . . . DO
Albania . . . . . . . . . . . . . AL Belize . . . . . . . . . . . . . .       BH   China, People’s Republic                 Dominican Republic . . . . DR
Algeria . . . . . . . . . . . . . AG Benin (Dahomey) . . . . . .              BN     of (including Inner                    Dubai . . . . . . . . . . . . . . TC
American Samoa . . . . . . AQ Bermuda . . . . . . . . . . . .                 BD     Mongolia, Tibet, and                   East Timor . . . . . . . . . . . TT
Andorra . . . . . . . . . . . . . AN Bhutan . . . . . . . . . . . . .         BT     Manchuria) . . . . . . . . CH          Ecuador . . . . . . . . . . . . EC
Angola . . . . . . . . . . . . . AO Bolivia . . . . . . . . . . . . . .       BL   Christmas Island (Indian                 Egypt . . . . . . . . . . . . . . EG
Anguilla . . . . . . . . . . . . . AV Bonaire . . . . . . . . . . . . .       NT     Ocean)2 . . . . . . . . . . . KT       Eleuthera Island . . . . . . . BF
Antarctica . . . . . . . . . . . AY Bosnia-Herzegovina . . . .                BK   Clipperton Island . . . . . . IP         El Salvador . . . . . . . . . . ES
Antigua and Barbuda . . . AC Botswana . . . . . . . . . . .                   BC   Cocos (Keeling) Islands2 CK              Equatorial Guinea . . . . . EK
Argentina . . . . . . . . . . . AR Bouvet Island . . . . . . . . .            BV   Colombia . . . . . . . . . . . . CO      Eritrea . . . . . . . . . . . . . . ER

                                                                               -15-
                                                                                       Exhibit 7
Estonia . . . . . . . . . . . . .      EN     Kazakhstan . . . . . . . .           . KZ      Northern Mariana Islands              CQ    Tajikistan1 . . . . . . . . . .       TI
Ethiopia . . . . . . . . . . . . .     ET     Kenya . . . . . . . . . . . . .      . KE      Norway . . . . . . . . . . . . .      NO    Tanzania . . . . . . . . . . . .     TZ
Europa Island . . . . . . . .          EU     Kingman Reef . . . . . . .           . KQ      Oman . . . . . . . . . . . . . .      MU    Thailand . . . . . . . . . . . .     TH
Falkland Islands (Islas                       Kiribati (Gilbert Islands)             KR      Pakistan . . . . . . . . . . . .      PK    Togo . . . . . . . . . . . . . . .   TO
   Malvinas) . . . . . . . . . .       FK     Korea, Democratic                              Palau . . . . . . . . . . . . . .     PS    Tokelau . . . . . . . . . . . . .    TL
Faroe Islands . . . . . . . . .        FO       People’s Republic of                         Palmyra Atoll . . . . . . . . .       LQ    Tonga . . . . . . . . . . . . . .    TN
Fiji . . . . . . . . . . . . . . . .   FJ       (North) . . . . . . . . . . .      . KN      Panama . . . . . . . . . . . .        PM    Tortola . . . . . . . . . . . . .     VI
Finland . . . . . . . . . . . . .       FI    Korea, Republic of                             Papua New Guinea . . . .              PP    Trinidad and Tobago . .              TD
France . . . . . . . . . . . . .       FR       (South) . . . . . . . . . .        .   KS    Paracel Islands . . . . . . .          PF   Tromelin Island . . . . . . .        TE
French Guiana3 . . . . . .             FG     Kosovo . . . . . . . . . . . .       .   YO    Paraguay . . . . . . . . . . .        PA    Tunisia . . . . . . . . . . . . .    TS
French Polynesia (Tahiti)              FP     Kurile Islands . . . . . . . .       .   RS    Peru . . . . . . . . . . . . . . .    PE    Turkey . . . . . . . . . . . . .     TU
French Southern and                           Kuwait . . . . . . . . . . . . .     .   KU    Philippines . . . . . . . . . .       RP    Turkmenistan1 . . . . . . .          TX
   Antarctic Lands . . . . . .         FS     Kyrgyzstan1 . . . . . . . .          .   KG    Pitcairn Island . . . . . . . .       PC    Turks and Caicos Islands             TK
Gabon . . . . . . . . . . . . . .      GB     Laos . . . . . . . . . . . . . .     .   LA    Poland . . . . . . . . . . . . .       PL   Tuvalu . . . . . . . . . . . . . .   TV
Gambia, The . . . . . . . . .          GA     Latvia . . . . . . . . . . . . .     .   LG    Portugal . . . . . . . . . . . .      PO    Uganda . . . . . . . . . . . . .     UG
Gaza Strip . . . . . . . . . . .       GZ     Lebanon . . . . . . . . . . .        .   LE    Puerto Rico . . . . . . . . . .       RQ    Ukraine . . . . . . . . . . . . .    UP
Georgia1 . . . . . . . . . . . .       GG     Lesotho . . . . . . . . . . . .      .   LT    Qatar (Katar) . . . . . . . . .       QA    United Arab Emirates . . .           TC
Germany . . . . . . . . . . .          GM     Liberia . . . . . . . . . . . . .    .    LI   Redonda . . . . . . . . . . . .        VI   United Kingdom
Ghana . . . . . . . . . . . . . .      GH     Libya . . . . . . . . . . . . . .    .   LY    Reunion3 . . . . . . . . . . .        RE      (England, Wales,
Gibraltar . . . . . . . . . . . .       GI    Liechtenstein . . . . . . . .        .   LS    Romania . . . . . . . . . . . .       RO      Scotland, No. Ireland)             UK
Glorioso Islands . . . . . . .         GO     Lithuania . . . . . . . . . .        .   LH    Russia . . . . . . . . . . . . .      RS    Uruguay . . . . . . . . . . . .      UY
Great Britain (United                         Luxembourg . . . . . . . .           .   LU    Rwanda . . . . . . . . . . . . .      RW    Uzbekistan1 . . . . . . . . .        UZ
   Kingdom) . . . . . . . . .          UK     Macau . . . . . . . . . . . . .      .   MC    Ryukyu Islands . . . . . . .           JA   Vanuatu . . . . . . . . . . . .      NH
Greece . . . . . . . . . . . . .       GR     Macedonia (former                              St. Helena (Ascension                       Vatican City . . . . . . . . . .     VT
Greenland . . . . . . . . . . .        GL       Yugoslav Republic of)                  MK      Island and Tristan de                     Venezuela . . . . . . . . . . .      VE
Grenada (Southern                             Madagascar (Malagasy                             Cunha Island Group) . .             SH    Vietnam . . . . . . . . . . . . .    VM
   Grenadines) . . . . . . . .         GJ       Republic) . . . . . . . . .        .   MA    St. Kitts (St. Christopher                  Virgin Islands (British) . . .        VI
Guadeloupe3 . . . . . . . .            GP     Malawi . . . . . . . . . . . .       .    MI     and Nevis) . . . . . . . . .        SC    Virgin Islands (U.S.) . . . .        VQ
Guam . . . . . . . . . . . . . .       GQ     Malaysia . . . . . . . . . . .       .   MY    St. Lucia . . . . . . . . . . . .     ST    Wake Island . . . . . . . . .        WQ
Guatemala . . . . . . . . . . .        GT     Maldives . . . . . . . . . . .       .   MV    St. Pierre and Miquelon               SB    Wallis and Futuna . . . . .          WF
Guernsey . . . . . . . . . . .         GK     Mali . . . . . . . . . . . . . . .   .   ML    St. Vincent and the                         West Bank . . . . . . . . . . .      WE
Guinea . . . . . . . . . . . . .       GV     Malta . . . . . . . . . . . . . .    .   MT      Grenadines (Northern                      Western Sahara . . . . . . .         WI
Guinea-Bissau . . . . . . . .          PU     Marshall Islands . . . . . .         .   RM      Grenadines) . . . . . . . .         VC    Western Samoa . . . . . . .          WS
Guyana . . . . . . . . . . . . .       GY     Martinique3 . . . . . . . . .        .   MB    San Marino . . . . . . . . . .        SM    Windward Islands . . . . . .         VC
Haiti . . . . . . . . . . . . . . .    HA     Mauritania . . . . . . . . . .       .   MR    Sao Tome and Principe                 TP    Yemen (Aden) . . . . . . . .         YM
Heard Island and                              Mauritius . . . . . . . . . . .      .   MP    Sarawak . . . . . . . . . . . .       MY    Yugoslavia (Kosovo,
   McDonald Islands . . . .            HM     Mayotte . . . . . . . . . . . .      .   MF    Saudi Arabia . . . . . . . . .        SA      Montenegro, Serbia) . .            YO
Honduras . . . . . . . . . . .         HO     Mexico . . . . . . . . . . . .       .   MX    Senegal . . . . . . . . . . . .       SG    Zaire (Democratic
Hong Kong5 . . . . . . . . . .         HK     Micronesia, Federated                          Serbia . . . . . . . . . . . . . .    YO      Republic of Congo) . . .           CG
Howland Island . . . . . . .           HQ       States of . . . . . . . . .        .   FM    Seychelles . . . . . . . . . . .      SE    Zambia . . . . . . . . . . . . .     ZA
Hungary . . . . . . . . . . . .        HU     Midway Islands . . . . . .           .   MQ    Sierra Leone . . . . . . . . .        SL    Zimbabwe . . . . . . . . . . .        ZI
Iceland . . . . . . . . . . . . .       IC    Moldova1 . . . . . . . . . .         .   MD    Singapore . . . . . . . . . . .       SN    Other Country . . . . . . . .        OC
India . . . . . . . . . . . . . . .     IN    Monaco . . . . . . . . . . . .       .   MN    Slovak Republic                             Unknown Country . . . . .            UC
Indonesia (including                          Mongolia . . . . . . . . . . .       .   MG      (Slovakia) . . . . . . . . .        LO        1 These countries are
   Bali, Belitung, Flores,                    Montenegro . . . . . . . . .         .   YO    Slovenia . . . . . . . . . . . .       SI
   Java, Moluccas,                            Montserrat . . . . . . . . . .       .   MH    Solomon Islands . . . . . .           BP    parties to the United States
   Sumatra, Timor, etc.)                ID    Morocco . . . . . . . . . . .        .   MO    Somalia . . . . . . . . . . . . .     SO    treaty with the Commonwealth
                                                                                                                                         of Independent States.
Iran . . . . . . . . . . . . . . . .    IR    Mozambique . . . . . . . .           .   MZ    South Africa . . . . . . . . .        SF        2 These countries are
Iraq . . . . . . . . . . . . . . . .    IZ    Namibia . . . . . . . . . . . .      .   WA    South Georgia and the
Ireland, Republic of                          Nauru . . . . . . . . . . . . .      .   NR      South Sandwich Islands              SX    covered under the United
   (Eire) . . . . . . . . . . . . .      EI   Navassa Island . . . . . .           .   BQ    Spain . . . . . . . . . . . . . .     SP    States treaty with Australia.
                                                                                                                                             3 These countries are
Isle of Man . . . . . . . . . .         IM    Nepal . . . . . . . . . . . . .      .   NP    Spratly Islands . . . . . . . .       PG
Israel . . . . . . . . . . . . . .       IS   Netherlands . . . . . . . .          .   NL    Sri Lanka . . . . . . . . . . . .     CE    covered under the United
Italy . . . . . . . . . . . . . . .      IT   Netherlands Antilles . . .           .   NT    Sudan . . . . . . . . . . . . . .     SU    States treaty with France.
                                                                                                                                             4 Northern Ireland is
Jamaica . . . . . . . . . . . .        JM     New Caledonia . . . . . .            .   NC    Suriname . . . . . . . . . . . .      NS
Jan Mayen . . . . . . . . . .          JN     New Zealand . . . . . . . .          .   NZ    Svalbard (Spitsbergen) . .            SV    covered under the United
Japan . . . . . . . . . . . . . .      JA     Nicaragua . . . . . . . . . .        .   NU    Swaziland . . . . . . . . . . .       WZ    States treaty with the United
Jarvis Island . . . . . . . . .        DQ     Niger . . . . . . . . . . . . . .    .   NG    Sweden . . . . . . . . . . . .        SW    Kingdom.
                                                                                                                                             5 Hong Kong is not covered
Jersey . . . . . . . . . . . . . .     JE     Nigeria . . . . . . . . . . . .      .    NI   Switzerland . . . . . . . . .         SZ
Johnston Atoll . . . . . . . .         JQ     Niue . . . . . . . . . . . . . .     .   NE    Syria . . . . . . . . . . . . . . .   SY    under the United States treaty
Jordan . . . . . . . . . . . . . .     JO     Norfolk Island2 . . . . . .          .   NF    Taiwan . . . . . . . . . . . . .      TW    with China.
Juan de Nova Island . . . .            JU     Northern Ireland4 . . . .            .   UK




                                                                                         -16-
                                                                             Exhibit 7
 Form   1042-S                   Foreign Person’s U.S. Source Income
                                 Subject to Withholding                                                    2004                     OMB No. 1545-0096

 Department of the Treasury
                                                                                                                                      Copy A for
 Internal Revenue Service             VOID              CORRECTED                   PRO-RATA BASIS REPORTING                    Internal Revenue Service
 1 Income 2 Gross income                 3 Withholding 4 Net income                 5 Tax rate 6 Exemption 7 U.S. Federal tax        8 Amount repaid to
   code                                    allowances                                            code        withheld                  recipient


   9 Withholding agent’s EIN                                                     14 Recipient’s U.S. TIN, if any


          EIN                    QI-EIN                                                       SSN or ITIN                   EIN                   QI-EIN
 10 WITHHOLDING AGENT’S name and address (including ZIP code)                    15 Recipient’s country of residence for tax purposes    16     Country code


                                                                                 17 NONQUALIFIED INTERMEDIARY’S (NQI’s)/                 18 Country code
                                                                                    FLOW-THROUGH ENTITY’S name


                                                                                 19 NQI’s/Flow-through entity’s address

 11 Recipient’s account number (optional)                    12 Recipient code


 13 RECIPIENT’S name (first name, initial, and last name), street address,
    city or town, province or state, and country (including postal code)
                                                                                 20 NQI’s/Flow-through entity’s TIN, if any
                                                                                 21 PAYER’S name and TIN (if different from withholding agent’s)




                                                                                 22 State income tax withheld   23 Payer’s state tax no. 24     Name of state


For Privacy Act and Paperwork Reduction Act Notice, see page 15 of the separate instructions.             Cat. No. 11386R               Form   1042-S     (2004)
                                                                            Exhibit 7
Form   1042-S                   Foreign Person’s U.S. Source Income
                                Subject to Withholding                                                  2004                      OMB No. 1545-0096

Department of the Treasury                                                                                                             Copy B
Internal Revenue Service             VOID              CORRECTED                   PRO-RATA BASIS REPORTING                         for Recipient
1 Income 2 Gross income                 3 Withholding 4 Net income                 5 Tax rate 6 Exemption 7 U.S. Federal tax       8 Amount repaid to
  code                                    allowances                                            code        withheld                 recipient


  9 Withholding agent’s EIN                                                     14 Recipient’s U.S. TIN, if any


         EIN                    QI-EIN                                                       SSN or ITIN                   EIN                   QI-EIN
10 WITHHOLDING AGENT’S name and address (including ZIP code)                    15 Recipient’s country of residence for tax purposes    16     Country code


                                                                                17 NONQUALIFIED INTERMEDIARY’S (NQI’s)/                 18 Country code
                                                                                   FLOW-THROUGH ENTITY’S name


                                                                                19 NQI’s/Flow-through entity’s address

11 Recipient’s account number (optional)                    12 Recipient code


13 RECIPIENT’S name (first name, initial, and last name), street address,
   city or town, province or state, and country (including postal code)
                                                                                20 NQI’s/Flow-through entity’s TIN, if any
                                                                                21 PAYER’S name and TIN (if different from withholding agent’s)




                                                                                22 State income tax withheld   23 Payer’s state tax no. 24     Name of state


                                                                                                                                       Form   1042-S    (2004)
                                                                      Exhibit 7
U.S. Income Tax Filing Requirements                                            Todo extranjero no residente, todo organismo fideicomisario
                                                                            extranjero no residente y toda sociedad anónima extranjera que
Every nonresident alien individual, nonresident alien fiduciary, and        reciba ingresos en los Estados Unidos, incluyendo ingresos
foreign corporation with United States income, including income that        relacionados con la conducción de un negocio o comercio dentro de
is effectively connected with the conduct of a trade or business in         los Estados Unidos, deberá presentar una declaración
the United States, must file a United States income tax return.             estadounidense de impuestos sobre ingreso. Sin embargo, no se
However, no return is required to be filed by a nonresident alien           requiere declaración alguna a un individuo extranjero, una sociedad
individual, nonresident alien fiduciary, or a foreign corporation if such   anónima extranjera u organismo fideicomisario extranjero no
person was not engaged in a trade or business in the United States          residente, si tal persona no ha efectuado comercio o negocio en los
at any time during the tax year and if the tax liability of such person     Estados Unidos durante el año fiscal y si la responsabilidad con los
was fully satisfied by the withholding of United States tax at the          impuestos de tal persona ha sido satisfecha plenamente mediante
source. (Corporations file Form 1120-F; all others file Form 1040NR         retencion del impuesto de los Estados Unidos en la fuente. (Las
(or Form 1040NR-EZ if eligible).) You may get the return forms and          sociedades anónimas envian la Forma 1120-F; todos los demás
instructions at any United States Embassy or consulate or by writing        contribuyentes envian la Forma 1040NR (o la Forma 1040NR-EZ si le
to: Eastern Area Distribution Center, P.O. Box 85074, Richmond, VA          corresponde).) Se podrán obtener formas e instrucciones en
23261-5074, U.S.A.                                                          cualquier Embajada o Consulado de los Estados Unidos o
                                                                            escribiendo directamente a: Eastern Area Distribution Center, P.O.
                                                                            Box 85074, Richmond, VA 23261-5074, U.S.A.
   Tout étranger non-résident, tout organisme fidéicommissaire
étranger non-résident et toute société étrangère percevant un revenu
aux Etats-Unis, y compris tout revenu dérivé, en fait, du                      Jede ausländische Einzelperson, jeder ausländische
fonctionnement d’un commerce ou d’une affaire aux Etats-Unis, doit          Bevollmächtigte und jede ausländische Gesellschaft mit Einkommen
soumettre aux Etats-Unis, une déclaration d’impôt sur le revenu.            in den Vereinigten Staaten, einschliesslich des Einkommens, welches
Cependant aucune déclaration d’impôt sur le revenu n’est exigée             direkt mit der Ausübung von Handel oder Gewerbe innerhalb der
d’un étranger non-résident, d’un organisme fidéicommissaire étrange         Staaten verbunden ist, müssen eine Einkommensteuererklärung der
non-résident, ou d’une société étrangère s’ils n’ont pris part à aucun      Vereinigten Staaten abgeben. Eine Erklärung, muss jedoch nicht von
commerce ou affaire aux Etats-Unis à aucun moment pendant                   Ausländern, ausländischen Bevollmächtigten oder ausländischen
l’année fiscale et si les impôts dont ils sont redevables, ont été          Gesellschaften in den Vereinigten Staaten eingereicht werden, falls
entièrement acquittés par une retenue à la source, de leur montant.         eine solche Person während des Steuerjahres kein Gewerbe oder
(Les sociétés doivent faire leur déclaration d’impôt en remplissant le      Handel in den Vereinigten Staaten ausgeübt hat und die
formulaire 1120-F; tous les autres redevables doivent remplir le            Steuerschuld durch Einbehaltung der Steuern der Vereinigten
formulaire 1040NR (ou 1040NR-EZ si éligible).) On peut se procurer          Staaten durch die Einkommensquelle abgegolten ist. (Gesellschaften
formulaires de déclarations d’impôts et instructions dans toutes les        reichen den Vordruck 1120-F ein; alle anderen reichen das Formblatt
Ambassades et tous les Consulats des Etats-Unis. L’on peut                  1040NR oder wenn passend das Formblatt 1040NR-EZ ein.)
également s’adresser pour tous renseignements a: Eastern Area               Einkommensteuererklärungen und Instruktionen können bei den
Distribution Center, P.O. Box 85074, Richmond, VA 23261-5074,               Botschaften und Konsulaten der Vereiningten Staaten eingeholt
U.S.A.                                                                      werden. Um weitere Informationen wende man sich bitte an: Eastern
                                                                            Area Distribution Center, P.O. Box 85074, Richmond, VA
                                                                            23261-5074, U.S.A.
                                                                            Exhibit 7
Form   1042-S                   Foreign Person’s U.S. Source Income
                                Subject to Withholding                                                   2004                        OMB No. 1545-0096

Department of the Treasury
                                                                                                                               Copy C             for Recipient
Internal Revenue Service             VOID              CORRECTED                   PRO-RATA BASIS REPORTING                    Attach to any Federal tax return you file
1 Income 2 Gross income                 3 Withholding 4 Net income                 5 Tax rate 6 Exemption 7 U.S. Federal tax            8 Amount repaid to
  code                                    allowances                                            code        withheld                      recipient


  9 Withholding agent’s EIN                                                     14 Recipient’s U.S. TIN, if any


         EIN                    QI-EIN                                                       SSN or ITIN                   EIN                        QI-EIN
10 WITHHOLDING AGENT’S name and address (including ZIP code)                    15 Recipient’s country of residence for tax purposes         16     Country code


                                                                                17 NONQUALIFIED INTERMEDIARY’S (NQI’s)/                      18 Country code
                                                                                   FLOW-THROUGH ENTITY’S name


                                                                                19 NQI’s/Flow-through entity’s address

11 Recipient’s account number (optional)                    12 Recipient code


13 RECIPIENT’S name (first name, initial, and last name), street address,
   city or town, province or state, and country (including postal code)
                                                                                20 NQI’s/Flow-through entity’s TIN, if any
                                                                                21 PAYER’S name and TIN (if different from withholding agent’s)




                                                                                22 State income tax withheld   23 Payer’s state tax no. 24          Name of state


                                                                                                                                          Form    1042-S         (2004)
                                                                                     Exhibit 7
Explanation of Codes
Box 1. Income code.                                                                            Box 6. Exemption code (applies if the tax rate entered in box 5 is 0%).
   Code                          Types of Income                                               Code                         Authority for Exemption
    01 Interest paid by U.S. obligors— general                                                 01     Income effectively connected with a U.S. trade or business
    02 Interest paid on real property mortgages                                                02     Exempt under an Internal Revenue Code section (income other than
    03 Interest paid to controlling foreign corporations                                              portfolio interest)
    Interest




    04 Interest paid by foreign corporations                                                   03     Income is not from U.S. sources4
    05 Interest on tax-free covenant bonds                                                     04     Exempt under tax treaty
    29 Deposit interest                                                                        05     Portfolio interest exempt under an Internal Revenue Code section
    30 Original issue discount (OID)                                                           06     Qualified intermediary that assumes primary withholding responsibility
    31 Short-term OID                                                                          07     Withholding foreign partnership or withholding foreign trust
    33 Substitute payment— interest                                                            08     U.S. branch treated as a U.S. person
    Dividend




               06   Dividends paid by U.S. corporations— general                               09     Qualified intermediary represents income is exempt
               07   Dividends qualifying for direct dividend rate
               08   Dividends paid by foreign corporations                                     Box 12. Recipient code.
               34   Substitute payment— dividends                                              Code                            Type of Recipient
                                                                                                                2
               09   Capital gains                                                              01    Individual
               10   Industrial royalties                                                       02    Corporation  2

               11   Motion picture or television copyright royalties                           03    Partnership other than withholding foreign partnership2
               12   Other royalties (e.g., copyright, recording, publishing)                   04    Withholding foreign partnership or withholding foreign trust
               13   Real property income and natural resources royalties                       05    Trust
               14   Pensions, annuities, alimony, and/or insurance premiums
                                                                                               06    Government or international organization
               15   Scholarship or fellowship grants
               16   Compensation for independent personal services1                            07    Tax-exempt organization (IRC section 501(a))
               17   Compensation for dependent personal services
                                                                      1                        08    Private foundation
                                                                                                                      2
               18   Compensation for teaching1                                                 09    Artist or athlete
    Other




               19   Compensation during studying and training
                                                                  1                            10    Estate
                                                     2
               20   Earnings as an artist or athlete                                           11    U.S. branch treated as U.S. person
               24   Real estate investment trust (REIT) distributions of capital gains         12    Qualified intermediary
                                                                                                                                                                     5
               25   Trust distributions subject to IRC section 1445                            13    Private arrangement intermediary withholding rate pool— general
               26   Unsevered growing crops and timber distributions by a trust subject        14    Private arrangement intermediary withholding rate pool—
                    to IRC section 1445                                                              exempt organizations5
               27   Publicly traded partnership distributions subject to IRC section 1446      15    Qualified intermediary withholding rate pool— general5
               28   Gambling winnings                                                          16    Qualified intermediary withholding rate pool— exempt organizations5
               32   Notional principal contract income3                                        17    Authorized foreign agent
               35   Substitute payment— other                                                  18    Public pension fund
               36   Capital gains distributions                                                20    Unknown recipient
               50   Other income
1
 If compensation that otherwise would be covered under Income Codes 16– 19 is directly attributable to the recipient’s occupation as an artist or athlete, use Income Code 20 instead.
2
  If Income Code 20 is used, Recipient Code 09 (artist or athlete) should be used instead of Recipient Code 01 (individual), 02 (corporation), or 03 (partnership other than
  withholding foreign partnership).
3
  Use appropriate Interest Income Code for embedded interest in a notional principal contract.
4
  Non-U.S. source income received by a nonresident alien is not subject to U.S. tax. Use Exemption Code 03 when entering an amount for information reporting purposes only.
5
  May be used only by a qualified intermediary.
                                                                            Exhibit 7
Form   1042-S                   Foreign Person’s U.S. Source Income
                                Subject to Withholding                                                   2004                        OMB No. 1545-0096

Department of the Treasury                                                                                                     Copy D            for Recipient
Internal Revenue Service             VOID              CORRECTED                   PRO-RATA BASIS REPORTING                    Attach to any state tax return you file
1 Income 2 Gross income                 3 Withholding 4 Net income                 5 Tax rate 6 Exemption 7 U.S. Federal tax           8 Amount repaid to
  code                                    allowances                                            code        withheld                     recipient


  9 Withholding agent’s EIN                                                     14 Recipient’s U.S. TIN, if any


         EIN                    QI-EIN                                                       SSN or ITIN                   EIN                       QI-EIN
10 WITHHOLDING AGENT’S name and address (including ZIP code)                    15 Recipient’s country of residence for tax purposes        16     Country code


                                                                                17 NONQUALIFIED INTERMEDIARY’S (NQI’s)/                     18 Country code
                                                                                   FLOW-THROUGH ENTITY’S name


                                                                                19 NQI’s/Flow-through entity’s address

11 Recipient’s account number (optional)                    12 Recipient code


13 RECIPIENT’S name (first name, initial, and last name), street address,
   city or town, province or state, and country (including postal code)
                                                                                20 NQI’s/Flow-through entity’s TIN, if any
                                                                                21 PAYER’S name and TIN (if different from withholding agent’s)




                                                                                22 State income tax withheld   23 Payer’s state tax no. 24         Name of state


                                                                                                                                         Form    1042-S        (2004)
                                                                            Exhibit 7
Form   1042-S                   Foreign Person’s U.S. Source Income
                                Subject to Withholding                                                  2004                      OMB No. 1545-0096

Department of the Treasury
                                                                                                                                       Copy E
Internal Revenue Service             VOID              CORRECTED                   PRO-RATA BASIS REPORTING                    for Withholding Agent
1 Income 2 Gross income                 3 Withholding 4 Net income                 5 Tax rate 6 Exemption 7 U.S. Federal tax       8 Amount repaid to
  code                                    allowances                                            code        withheld                 recipient


  9 Withholding agent’s EIN                                                     14 Recipient’s U.S. TIN, if any


         EIN                    QI-EIN                                                       SSN or ITIN                   EIN                   QI-EIN
10 WITHHOLDING AGENT’S name and address (including ZIP code)                    15 Recipient’s country of residence for tax purposes    16     Country code


                                                                                17 NONQUALIFIED INTERMEDIARY’S (NQI’s)/                 18 Country code
                                                                                   FLOW-THROUGH ENTITY’S name


                                                                                19 NQI’s/Flow-through entity’s address

11 Recipient’s account number (optional)                    12 Recipient code


13 RECIPIENT’S name (first name, initial, and last name), street address,
   city or town, province or state, and country (including postal code)
                                                                                20 NQI’s/Flow-through entity’s TIN, if any
                                                                                21 PAYER’S name and TIN (if different from withholding agent’s)




                                                                                22 State income tax withheld   23 Payer’s state tax no. 24     Name of state


                                                                                                                                       Form   1042-S    (2004)

				
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