Exception:

See chart below to determine what TIN to enter in the Primary Applicant's Tax Identification Number field when the certification applicant is a Nominee, a FASIT, a Single Member LLC, a DRE-LLP, a DRE-LP, a Minor Child, a Q-Sub or a Sole Proprietor

If

Then

1. A Nominee

Enter the TIN of the individual or entity the Nominee represents.

2. A FASIT (financial asset securitization investment trust)/IRC 860H

Enter the TIN of the FASIT's Corporate Owner.

3. A DRE-LLC, DRE-LP, DRE-LLP, or DRE-LLLP

Enter the TIN of the single member owner of the limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership.

4. A Minor Child

Enter the TIN of the person who claimed the minor child on the tax return.

5. A Q-Sub (Qualified Subchapter S Subsidiary)

Enter the TIN of the Subchapter S subsidiary's parent, Line 6 of Form 8802.

6. A Sole Proprietor

Enter the TIN used to claim the income on the individual's tax return.