The IRS Form W-9 is used to certify that the payee is not subject to backup withholding or to certify the payee’s claim of exemption from backup withholding. A requester (i.e. Broadridge) may seek certification of the payee’s status (i.e. individual shareholder) as a U.S. person who is an exempt payee in financial transactions with a foreign partner. A payee who fails to submit the W-9 risks the assumption that he or she is a foreign person who must pay withholding taxes. Domestic or U.S. citizens can certify their Social Security Number or Tax Identification Number (TIN) online by logging into their Shareholder Portal account via the Login button at the top of this page or on investor.broadridge.com and navigating to “Tax Certification” in the Personal Information menu.