Backup Witholding

Backup withholding is a type of tax withholding on specific types of income for federal tax purposes. Backup withholding will not apply to you if:

• You are exempt from backup withholding, or
• You have not been notified by the Internal Revenue Service that you are subject to backup withholding as a result of a failure to report all interest or dividends, or
• The IRS has notified you that you are no longer subject to backup withholding