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Only payees listed in items 1 through 4 are exempt. The following payees are exempt from backup withholding corresponding exempt payee code on Form W-9. Any other reportable payment such as nonemployee compensation is subject to backup -2- Instr. for Req. Payments reportable under sections 6041 and 6041A. Payees listed in items 1 through 5 are generally exempt. The payee is a U.S. person and 4. The FATCA code entered on this form if any indicating that the payee is exempt from FATCA reporting...
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