Important Tax Notice – Action Is Required
[Name]
[Address1]
[Address2]
[Country]
Account Number:
Tax Identification Number:
<account>
<TIN #>
Dear [Name],
The Internal Revenue Service (IRS) recently notified us that the combination of your name and Tax Identification
Number (TIN) we used to report your 2010 taxable income does not match its records or the records of the Social
Security Administration (SSA).
What you need to do:

Please review the name and TIN printed above, as they appear on our records.

Review the enclosed list of scenarios to determine which one applies to you and what course of
action is required.

After determining your specific course of action, please complete, sign, detach, and mail us
the Substitute Form W-9 below in the enclosed self-addressed envelope or fax it to 866-2264617. Please send it by December 5, 2011. (See below.)
1. If your Account Name and/or TIN (Social Security Number or Employer Identification
Number) is different from the one appearing above, please provide the corrected information
on the appropriate lines of the Substitute Form W-9.
2. If your Account Name and/or TIN appearing above are accurate, you must still complete and mail
the attached Substitute Form W-9.
What you need to know:

It is extremely important that we receive an accurate, completed and signed Substitute Form
W-9 from you by December 5, 2011. Otherwise, Internal Revenue Code section 3406(a)(1)(B),
will require us to begin federal backup withholding at a rate of 28% on all taxable dividends,
interest, sales proceeds, and other reportable distributions credited to your account after that
date.

You may also be subject to an IRS penalty of $50 for providing an inaccurate name/TIN and for
failing, upon notification, to provide amended information.

California residents who are subject to federal backup withholding on their account will have an
additional 7% withholding at the state level on their gross sales proceeds, long-term capital gains
distributions, cash liquidation transactions, royalties, and substitute payments, for a total of 35%
withholding.

Maine residents who are subject to federal withholding will have an additional 5% withheld at the
state level on their sales transactions, interest, and dividends, for a total of 33% withholding.
If you have any questions relating to this notice, please contact your Advisor.
Thank you for your attention to this matter.
Sincerely,
John V. Tovar
Managing Director, Brokerage Services
TD Ameritrade Institutional
TD Ameritrade Institutional does not provide tax advice. We suggest you consult with a tax-planning professional with regard to your personal
circumstances.
TD Ameritrade Institutional, Division of TD Ameritrade, Inc., member FINRA/SIPC/NFA. TD Ameritrade is a trademark jointly owned by TD
Ameritrade IP Company, Inc. and The Toronto-Dominion Bank. © 2011 TD Ameritrade IP Company, Inc. All rights reserved. Used with
permission.
TDAI 5498 L 11/11
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Substitute Form W-9 - Request for Taxpayer Identification Number and Certification
Name
Business Name, if different from above
Social Security Number
Address (number, street, and apt. or suite no.)
City, State, and ZIP Code
Employer Identification Number
Account Number: <account #>
Check appropriate box for federal tax classification (required):
____ Individual/sole proprietor
____ C Corporation
____ S Corporation
____ Partnership
____ Trust/estate
____ Exempt payee
____ Limited liability company. Enter tax classification (C=C corporation, S=S corporation, P=partnership): ____
____ Other - Please Specify: __________________________________________________________
Certification
Under penalties of perjury, I certify that:
1.
The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and
2.
I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS)
that I am subject to backup withholding as a result of a failure to report interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup
withholding, and,
I am a U.S. citizen or other U.S. person (defined in the Instructions to Form W-9).
3.
Certification Instructions - You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you
have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or
abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and
dividends, you are not required to sign the Certification, but you must provide your correct TIN.
Sign Here
Signature ►
Date ►
What to Do: Scenarios Involving Your Social Security Number
Scenario
Course of Action
The Last Name and Social
Security Number on this Notice
agree with the Last Name and
Social Security Number that
appear on your Social Security
Card.
Contact your local Social Security Administration (SSA)
office to determine the discrepancy and resolve the issues
with an SSA representative. Sign the enclosed Form W-9
and return it to TD Ameritrade Institutional in the envelope
provided.
The Social Security Number on
this Notice is different from the
Social Security Number on your
Social Security Card, but the Last
Name is the same.
Enter the Social Security Number that appears on your
Social Security Card on the enclosed Form W-9, then sign
and return the form to TD Ameritrade Institutional in the
envelope provided. No contact with the SSA is necessary.
A TD Ameritrade Institutional representative will update our
records for future processing.
The Last Name on this Notice is
different from the Last Name on
your Social Security Card, but
the Social Security Number is the
same on both.
Note: This can occur when a
name change has occurred due
to marriage, divorce, adoption,
etc., and the change has not
been reported to either
TD Ameritrade Institutional or the
Social Security Administration.
If the Last Name on your TD Ameritrade Institutional
account is correct:
Contact your local Social Security Administration (SSA) office
to correct the name on their records. Sign the enclosed Form
W-9 and return it to TD Ameritrade Institutional in the
envelope provided.
If the Last Name is correct on your Social Security Card
but is incorrect on TD Ameritrade Institutional’s records:
Enter the name that is on your Social Security Card, along
with all of the other applicable information, on the enclosed
Form W-9. Then sign and return the form to TD Ameritrade
Institutional in the envelope provided. A TD Ameritrade
Institutional representative will update our records for future
processing.
Both the Last Name and Social
Security Number on your
TD Ameritrade Institutional
account are different from the
Last Name and Social Security
Number on your Social Security
Card.
Enter the name and Social Security Number from your Social
Security Card on the enclosed Form W-9, then sign and
return the form to TD Ameritrade Institutional in the envelope
provided. A TD Ameritrade Institutional representative will
update our records for future processing.
You are not a U.S. taxpayer and
do not have a Social Security
Number.
Send us a completed original Form W-8BEN (available at
www.irs.gov) with the completed Form W-9 in the envelope
provided, along with a copy of your current passport or visa,
and a letter explaining why you have a U.S. mailing address
(if you have provided one for your account).
What to Do: Scenarios Involving Your Employer Identification Number
Scenario
Course of Action
The Name and Employer
Identification Number on this
Notice agree with your records.
Contact your local Internal Revenue Service (IRS) office to
determine the discrepancy and resolve the issues with an IRS
representative. Sign the enclosed Form W-9 and return it to
TD Ameritrade Institutional in the envelope provided.
The Employer Identification
Number on this Notice is different
from your records, but the Name is
the same.
Enter the correct Employer Identification Number on the enclosed
Form W-9, then sign and return the form to TD Ameritrade
Institutional in the envelope provided. No contact with the IRS is
necessary. A TD Ameritrade Institutional representative will
update our records for future processing.
The Name on this Notice is
different from the Name of your
Trust, Organization or other Entity,
but the Employer Identification
Number is the same on both.
If the Name on your TD Ameritrade Institutional account is
correct:
Contact your local Internal Revenue Service (IRS) office to correct
the name on their records. Sign the enclosed Form W-9 and return
it to TD Ameritrade Institutional in the envelope provided.
If the Name on your TD Ameritrade Institutional records is
incorrect:
Enter the correct name on the enclosed Form W-9, then sign and
return the form to TD Ameritrade Institutional in the envelope
provided. A TD Ameritrade Institutional representative will update
our records for future processing.
Both the Name and Employer
Identification Number on your
TD Ameritrade Institutional
account are incorrect.
Enter the correct name and Employer Identification Number on the
enclosed Form W-9, then sign and return the form to
TD Ameritrade Institutional in the envelope provided. A
TD Ameritrade Institutional representative will update our records
for future processing.
You have never been assigned an
Employer Identification Number or
you do not know your Employer
Identification Number.
Contact your local Internal Revenue Service (IRS) office and find
out how to obtain a new Employer Identification Number or ask to
obtain your already assigned Employer Identification Number.
When you receive your Employer Identification Number, record this
information on the enclosed Form W-9, then sign and return it to
TD Ameritrade Institutional in the envelope provided. A
TD
Ameritrade Institutional representative will update our records for
future processing.
You believe your organization is
EXEMPT from Form 1099 reporting
and federal backup withholding.
Complete the enclosed Form W-9, including Part II, “For Payees
Exempt From Backup Withholding,” then sign and return it to
TD Ameritrade Institutional in the envelope provided. You may
need to provide other documentation (Corporate Resolution, Trust
Agreement, Charter, etc.) to qualify for such an exemption. A
TD Ameritrade Institutional representative will update our records for
future processing.
TDAI 7030 L 10/11
Important Tax Notice – Action is Required
Second Notice
[Name]
[Address1]
[Address2]
[Country]
Account Number:
<account #>
Tax Identification Number: <TIN #>
Dear [Name],
The Internal Revenue Service (IRS) recently notified us that the combination of your name and Tax Identification
Number (TIN) we used to report your 2010 taxable income does not match its records or the records of the Social
Security Administration (SSA). You will find your name and tax identification number above as they appear on our
records.
You may remember that TD Ameritrade Institutional was notified of this discrepancy once before during the past three
years. At that time, you may have responded to our initial notice and signed a Substitute Form W-9 updating your TIN.
However, the IRS has indicated that a discrepancy still exists. As a result, section 3406 of the Internal Revenue
Code requires us to withhold 28% of all reportable dividends, interest, and sales proceeds credited to your
account after December 5, 2011.

You may also be subject to an IRS penalty of $50 for providing inaccurate name/TIN and for failing, upon
notification, to provide amended information.

California residents who are subject to federal backup withholding on their account will have an additional
7% withholding at the state level on their gross sales proceeds, long-term capital gains distributions, cash
liquidation transactions, royalties, and substitute payments, for a total of 35% withholding.

Maine residents who are subject to federal withholding will have an additional 5% withheld at the state level
on their sales transactions, interest, and dividends, for a total of 33% withholding.
Unfortunately, we are unable to correct this matter by accepting an updated Substitute Form W-9 from you.
However, you can prevent the backup withholding from occurring by following the instructions listed below.
What you need to do if your TIN is a Social Security Number (format: 999-99-9999)
1. Visit your local Social Security Administration (SSA) office to obtain a printout showing your legal name and
Social Security Number as it is listed in the SSA system.
2. Send this printout to TD Ameritrade Institutional in the enclosed envelope or fax it to us at 866-226-4617.
Please be sure your account number is listed on the printout.
3. If your name, as it is listed on the form from the SSA office, is different from the name listed on your TD
Ameritrade Institutional account, you will need to update your account to match the SSA's information. Please
contact your Advisor for information on what is needed to update your name on your account.
What you need to do if your TIN is an Employer Identification Number (format: 99-9999999)
1. Write to the IRS Center (Attention: Entity Section) where you file your income tax return, and ask the IRS to
send you IRS Letter 147-C. We have provided a list of the Regional IRS Service Center locations below.
2. Enclose a copy of this notice in your letter to the IRS Center.
3. When you receive Letter 147-C, please send it to us, with a copy of this notice, in the enclosed envelope.
How to request Letter 147-C: Write to the Internal Revenue Service Center, Entity Section, using the city
corresponding to your location listed in the table below. A street address is not required.
If you live in:
Use this address for the
IRS Service Center:
Florida, Georgia, North Carolina, South Carolina, West Virginia
Atlanta, GA 39901
New Jersey, New York (New York City and counties of Nassau, Rockland, Suffolk, and Westchester)
Holtsville, NY 00501
New York (all other counties), Massachusetts, Michigan, Rhode Island
Andover, MA 05501
Connecticut, Delaware, Maine, New Hampshire, Vermont
Philadelphia, PA 19255
Illinois, Iowa, Kansas, Minnesota, Missouri, Oklahoma, Wisconsin
Kansas City, MO 64999
District of Columbia, Indiana, Maryland, Ohio, Pennsylvania
Cincinnati, OH 45999
Alabama, Arkansas, Kentucky, Louisiana, Mississippi, Tennessee, Virginia
Memphis, TN 37501
Arizona, Colorado, Idaho, Montana, New Mexico, Texas, Wyoming
Austin, TX 73301
Nebraska, North Dakota, South Dakota, Washington, Utah
Ogden, UT 84201
Alaska, California, Hawaii, Nevada, Oregon
Fresno, CA 93888
All APO and FPO addresses, American Samoa, non-permanent residents of Guam or the Virgin
Islands, Puerto Rico, a foreign country
Philadelphia, PA 19255
If you have any questions relating to this notice, please contact your Advisor.
Thank you for your attention to this matter.
Sincerely,
John V. Tovar
Managing Director, Brokerage Services
TD Ameritrade Institutional
TD Ameritrade does not provide tax advice. Please consult a tax-planning professional with regard to your personal circumstances.
TD Ameritrade Institutional, Division of TD Ameritrade, Inc., member FINRA/SIPC/NFA. TD Ameritrade is a trademark jointly owned by TD Ameritrade
IP Company, Inc. and The Toronto-Dominion Bank. © 2011 TD Ameritrade IP Company, Inc. All rights reserved. Used with permission.
TDAI 5459 L 11/11