Registration and Tax Certification - Morgan Stanley · REGISTRATION AND TAX CERTIFICATION...

Registration and

Tax Certification

Getting Started A Restricted Stock Unit (RSU) is a right to receive a share of Amazon.com common stock after you have worked for the

company for a certain amount of time and have met other conditions. You don’t have to enroll in the program to

participate, but you must register with our stock plan service provider, Morgan Stanley Smith Barney LLC (Morgan

Stanley), and complete a tax certification. Generally, your awards will be accessible on Morgan Stanley’s

website approximately two to three months from your hire date. Please be aware that the proceeds from any stock

sale may be subject to an additional 24% backup withholding tax if your account is not certified.

To access your Amazon stock award, please register with Morgan Stanley and complete the necessary tax form

(Form W-8BEN or Form W-9) before your first RSU vest date. To help with this process, the screens that follow will

guide you step-by-step through the registration and tax certification process. If you are a U.S. citizen or meet certain

other residency requirements you must complete a Form W-9. Otherwise, you need to complete a Form W-8BEN. If you

previously registered with a Form W-8BEN, you are required to recertify every three years.

Note: All global participants certifying on a Form W-8BEN are required to provide either a foreign tax identification

number (FTIN) or a “reasonable explanation” for the absence of an FTIN. Failure to do so may result in the Form W-

8BEN being rejected and, potentially, backup withholding applying to your proceeds.

REGISTRATION AND TAX CERTIFICATION INFORMATION

MORGAN STANLEY | 2019 2

There are Five Steps in the Registration and Tax Certification Process

NEW TO AMAZON? If you are new to Amazon and haven’t registered with Morgan Stanley yet, please start the process from the Amazon Stock portal by clicking Select Morgan Stanley, then Yes. Create an account. ALREADY WITH MORGAN STANLEY? If you are already registered with Morgan Stanley or need to recertify, please select the Go to Morgan Stanley StockPlan Connect in the top right corner of the Amazon Stock portal. Note: To access StockPlan Connect and register with Morgan Stanley, your web browser must support cookies and secure sockets layer (SSL). The supported browsers are:

• Chrome (latest version)

• Firefox (latest version)

• Internet Explorer 11

• Microsoft Edge (latest version)

• Safari (latest version)

STEP 1

New

Credentials

STEP2

Contact andSettings

STEP 3

Confirmation

STEP 5

Tax

Certification

STEP 4

Agreement

for Market Data



PART 1: REGISTRATION AND TAX CERTIFICATION

Step 1: NEW CREDENTIALS

All of the steps below are required

to register your account.

*A special character is defined as a character that is not a letter, number, symbol or punctuation mark

defined by the English alphabet.

In this step, you will create a new

user name and password. These

are the credentials you will use to

access the website going forward.

a Follow these guidelines to create your

New User Name:

• Must be between six and 20 characters

• Can consist of lowercase and

uppercase characters

• Can contain the following symbols:

period (.), underscore ( _ ) and hyphen (-)

• Cannot contain two consecutive

special characters

• Cannot begin with a special character*

b

Follow these guidelines to create your New

Password:

• Must be between eight and 20 characters

• Must have at least one numeric and one letter

• Can contain all special characters except (<) and (>)*

• Cannot contain blank spaces

• Cannot contain letters that do not form part of the English alphabet and diacritics including accents and tildes.

c

Re-enter your New Password. Passwords

must match to proceed. A check mark will

appear when you have entered the correct

matching password.

• Note: Passwords are case-sensitive and

must comply with Morgan Stanley

complexity standards. The strength of the

password is measured by the password

strength bar. A strong password provides

greater security to your account.

b

c

All screen shots are for illustrative purposes only and subject to change.

a

b

c



d Choose three Security Questions and

type your answer to the question into the

blank field next to it. These questions are

used to verify your identity.

e

Click the Terms and Conditions that

govern the use of the website. After

reviewing the PDF, please consent that

you have read and accept by checking

the I certify that I have read and accept

the Terms and Conditions that govern

the use of stockplanconnect.com box.

f

If you prefer to receive a paper copy of

your documents instead of an email

notification of the document’s availability

on the website, uncheck the Enroll in

eDelivery box.

g

Click Next Step.

f

g

d

e

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Step 2: CONTACT AND SETTINGS

a You must enter at least one phone

number where we can contact you

should we have questions about

your account or any related activity.

• Choose the country for the phone

number from the drop-down list

• Select a type

• Enter the phone number in

the text box

b

You must also enter and confirm

a personal email address.

c

Click Next Step.

b

c


a

b

c



Step 3: CONFIRMATION

a Congratulations! You have

successfully registered your

account. This page provides you

with a summary of the information

you entered. For security

purposes, your password and

responses are masked.

b

Click Next Step.

b

a

b


a



Step 4: AGREEMENT FOR MARKET DATA

To receive real-time quotes, view your

stock data and trade on the StockPlan

website, you must accept the

Agreement for Market Data Display

Services. Choose from the I Accept the

Agreement and I Do Not Accept the

Agreement options provided.

a


a



Step 5: TAX CERTIFICATION – U.S. PERSONS

5A: PRE-FORM SELECTION

Select I am a U.S. Person. Click Next.

If you are a U.S. citizen or meet certain other r

Required Fields

Check box for I AGREE to use Electronic

Records and Signatures.

Enter your Social Security number. Please

note your Social Security number (SSN) or

Individual tax identification number (TIN) must

match what Morgan Stanley has on file from

Amazon’s records.

Check box to Agree to certification. Please

note that the system pre-checks the Item 2

Applies. If this is not correct, please ensure

you uncheck this box.

Item 2 Applies if you are not subject to backup withholding because: (a) you are exempt from backup withholding*, or (b) you have not been notified by the Internal Revenue Service (IRS) that you are subject to backup withholding as a result of failure to report all interest or dividends, or (c) the IRS has notified you that you are no longer subject to backup withholding. Please read the “Certification instructions” in this section carefully and consult with your tax advisor with any further questions.

Once you have completed these items,

click Next. You will be prompted to enter a

one-time passcode, which is your date of birth,

or verify that your date of birth is up to date as

an extra security validation. Please enter your

date of birth to move forward.

Note: If we do not have your Social Security number

in our system, then you will not be able to proceed to

the next step.

b

a

c

d

e

c

d

e

a


b


* A backup withholding is a tax that is levied on certain payments that must be paid to the IRS. Payments that may be subject to a backup withholding include interest, dividends, rents, royalties, commissions, non-employee compensation, and other payments including broker proceeds and barter exchange transactions and reportable gross proceeds paid to attorneys.

5B: U.S. PERSON OR PARTICIPANT WITH U.S. TAX INFORMATION – FORM W-9 If you are a U.S. citizen or meet certain other residency requirements, you must complete Form W-9. Please be aware that the proceeds from any stock sale may be subject to an additional 24% backup withholding tax* if your account is not certified.




5C: SET LOCALIZATION PREFERENCE Required Fields

Select your Preferred Language for website

and communications.

Select Preferred Currency.

Click Save and proceed to the site.

Morgan Stanley Smith Barney LLC (“Morgan Stanley”), its affiliates and Morgan Stanley Financial Advisors or Private Wealth Advisors do not provide tax or

legal advice. Clients should consult their tax advisor for matters involving taxation and tax planning and their attorney for legal matters.

f

g

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f g

h



5A: PRE-FORM SELECTION

Select I am not a U.S. Person. Click Next.

Required Fields

Check box for I AGREE to Electronic

Records and Signature.

Provide Country of Citizenship.

Provide foreign tax identification number

(FTIN) or Reasonable Explanation for

Absence of an FTTN. *

* All global participants certifying on a Form W-8BEN are required to provide either a foreign tax identification number (FTIN) or a “reasonable explanation” for the absence of an FTIN. Please note that failure to provide an FTIN may result in the Form W-8BEN being rejected and, potentially, backup withholding applying to your proceeds.

Foreign tax identification number/tax identification number (FTIN/TIN) is a standard term for an individual identification number issued by a government agency. The name and issuing authority of the FTIN/TIN varies by country.

**To find your country’s FTIN/TIN, please review the HYPERLINK "http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/"FTIN/TIN Guide from OECD that will help you identify what your country’s FTIN/TIN is called and its issuing authority.

.

Provide date of birth.

Note: If we do not have your birth date and home address in our system, then you will not be able to proceed to the next step.

Check box for I Agree to Certify.

Once you have completed these items,

click Next. You will be prompted to enter a

one-time passcode, which is your date of

birth, or verify that your date of birth is up to

date as an extra security validation. Please

enter your date of birth to move forward.

Note: There may be some additional questions or steps to the Form W-8BEN process in the future, as requirements may change.

5B: Non-U.S. Persons – Form W-8BEN

All global participants need to complete Form W-8BEN.

b

c

d

e

g

a

All screen shots are for illustrative purposes only and subject to change. f

b

c

d

f

e

g

a


Step 5: Tax Certification – Non-U.S. Persons



5C: Set Localization Preference

Required Fields

Select your Preferred Language for

website and communications.

Select Preferred Currency.

Click Save and proceed to the site.



h

i

j

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PART 2: MANAGING TAX CERTIFICATION

The U.S. government requires that all Morgan Stanley clients certify their tax status either on a Form W-9 or

Form W-8BEN, as appropriate. U.S. citizens, permanent U.S. residents, U.S. citizens residing in a foreign

country or in Puerto Rico, and certain persons residing in the U.S. as noted (see Non-U.S. Residents section

below) would complete a Form W-9; others would complete a Form W-8BEN.

NON-U.S. RESIDENTS

A non-U.S. citizen is generally considered

a U.S. resident for tax purposes, if the

individual (1) holds a “green card”

indicating lawful permanent residence in

the United States, or (2) has a

“substantial presence” in the United

States for the calendar year. A

substantial presence means physical

presence in the United States for at least

(a) 31 days during the current year and

(b) 183 days during the latest three-year

period, including all the days in the

current year, 1/3 of the days in the first

preceding year and 1/6 of the days in the

second preceding year.

FORM W-8BEN

The Form W-8BEN is a Certificate of

Foreign Status required by the Internal

Revenue Service (IRS) for non-U.S.

participants. By completing the Form W-

8BEN, you certify under penalties of

perjury that you are neither a U.S. citizen

nor a resident alien, and are not subject

to certain U.S. information return

reporting. Form W-8BEN generally

remains in effect for three calendar years.

A new form should also be completed if

there is a change in circumstances (e.g.,

change in address or citizenship).

GENERAL INSTRUCTIONS FOR THE FORM W-8BEN

Please visit IRS.gov for Form W-8BEN instructions.

This form may be completed only by or

for a nonresident alien individual. If you

are a U.S. citizen or a resident alien in

the United States for tax purposes, do not

use this form; complete a Form W-9

instead. Failure to submit this form will

result in U.S. IRS-mandated tax

withholding (i.e., backup withholding tax).

A new regulatory change requires

participants certifying on a Form W-8BEN

to provide either a foreign tax

identification number (FTIN) or a

“reasonable explanation” for the absence

of an FTIN. Failure to do so may result in

an invalid Form W-8BEN, subjecting you

to additional tax withholding.

RECERTIFYING THE FORM W-8BEN

The Form W-8BEN expires after three

years and must be recertified by the end

of the calendar year of expiration. In most

cases, you will receive a recertification

notice prior to your Form W-8BEN

expiration. If you do not recertify on time,

you will be redirected to the StockPlan

Connect home screen and, after logging

in, you will be prompted to complete your

tax certification before accessing any

other features. StockPlan Connect also

provides you the option to proactively

update your Form W-8BEN through the

Profile section of the dashboard.

FORM W-8BEN ADDITIONAL

DOCUMENTATION CERTIFICATE

COVER SHEET

In addition to the Form W-8BEN, certain

accounts require additional

documentation. Generally, if you have

provided a Certification of Foreign Status

but you have a U.S. address or U.S.

telephone number, you are required to

provide additional account

documentation. If your account requires

additional documentation, please

complete the cover sheet, found in the

Forms section on StockPlan Connect,

and return with the appropriate

documentation per the instructions

provided on the cover sheet.

Note: Non-U.S. participants can

complete and eSign their Form W-8BEN

on www.stockplanconnect.com or send a

signed Form W-8BEN via fax, regular

mail or overnight delivery to Morgan

Stanley. Contact information is specified

on the bottom of the form. If a signed

form is not on file, the current 24% of

backup withholding tax will be

deducted from all applicable

transactions (i.e., sales or dividends).



https://www.irs.gov/forms-pubs/about-form-w-8-ben-e



TO PROACTIVELY UPDATE YOUR

FORM W-8BEN

Step 1:

From your Dashboard, select your Name in

the top right corner.

Note: Your name wil appear in the top right-hand

corner next to a circle containing your first initial.

If your name is more than 11 characters, then you

will only see the circle with your initial in it.

Select Profile from the drop-down menu.

Step 2:

In the bottom right corner, under

Miscellaneous Account Information,

select Manage Tax Certification Form.

b

a

a

a

b

a

All screen shots are for illustrative purposes only and subject to change. Not representative of any specific client or account.




Step 3:

Click Update Certification Form and

proceed with updating the form.

a

a




Step 4: Complete Required Fields

Check box for I AGREE to use Electronic

Records and Signature.

Select your Country of Citizenship from

the drop-down menu.

Provide Foreign Tax Identification

Number or select an Exemption Reason

from the drop-down menu.

Confirm accuracy of your nation of

residency under Claim of Tax Treaty

Benefits.

Click Agree to Certify and insert your

name.

Click Next.

a

b

c

d

e

a

b

c

e

d

f

f




Step 5:

View your newly updated Form W-8BEN. You are

now recertified.





Need Help? For assistance, please call a Morgan Stanley Service Center:

AMERICAS/U.S. SERVICE CENTER

Direct dial: +1-801-617-7471

Hours: 8:00 A.M. to 8:00 P.M. ET (Eastern Time) Monday through Friday

Canada, Mexico, United States:

(Toll-free) +1-866-533-2575

Brazil

(Toll-free) 08000258632

Chile

(Toll-free) 123-0-020-3394

Colombia

(Toll-free) 01-800-518-4787

Costa Rica

(Toll-free) +1-877-392-2502

Argentina

(Toll-free) 08002665233

Staffed languages:

English, Spanish plus translation

available in 200+ languages through

Language Line Solutions

EMEA SERVICE CENTER

Direct dial: +1 801 617 7746

Hours: 9:00 A.M. to 5:30 P.M. EET

(Eastern European Time)

Monday through Friday

Austria, Belgium, Czech Republic,

Denmark, Finland, France, Germany,

Ireland, Israel, Italy, Luxembourg, the

Netherlands, Norway, Poland,

Portugal, Slovakia, South Africa,

Spain, Sweden, Switzerland, United

Kingdom:

(Toll-free) +800 6666 9999

Bahrain

(Toll-free) +800 0006 393

Jordan:

(Toll-free) +080022436

Morocco:

(Toll-free) +002 11 0011,

when prompted, 8552907697

Romania:

(Toll-free) +0800672625

Saudi Arabia:

(Bharti Airtel, Mobily, Zain Toll-free)

+8008500442

(STC Saudi Toll-free) +8008442619

Turkey:

(Toll-free) 00 800 4488 20347

United Arab Emirates:

(Toll-free) +800 0444 9712

Staffed languages:

English, Spanish, German, French, Italian

plus translation available in 200+

languages through Language Line

Solutions service

ASIA PACIFIC SERVICE CENTER

Direct dial: +613 9188 2064

Hours: 10:00 A.M. to 6:00 P.M. AEST

(Australian Eastern Standard Time)

Monday through Friday

Australia, Hong Kong, Japan,

Malaysia, New Zealand, Philippines,

Singapore, South Korea, Taiwan,

Thailand:

(Toll-free) +800-2484-5555

China

(Toll-free) 00 800 2484 5555

Or

Amazon Network Phone: 8000 (Toll-free),

Morgan Stanley queries: Option 1

Or

Mobile Phone: 400-910-5681, Morgan

Stanley queries: Option 1

India

(Toll-free) +0008004402486

Indonesia

(Toll-free) 001803852926

Vietnam

(Viettel Toll-free) 00 122 80659

(VNPT Toll-free) 00 120 32167

Staffed languages:

English, Cantonese, Mandarin and

Japanese plus translation available in

200+ languages through Language Line

Solutions

Note: To confirm if mobile service is available in your country, contact your local telephone carrier. Toll-free lines may be limited or not available and

additional fees from your mobile carrier may apply.

Morgan Stanley Smith Barney LLC (“Morgan Stanley”), its affiliates and Morgan Stanley Financial Advisors or Private Wealth Advisors do not provide tax

or legal advice. Clients should consult their tax advisor for matters involving taxation and tax planning and their attorney for legal matters.

© 2019 MORGAN STANLEY SMITH BARNEY LLC. MEMBER SIPC. CRC 2435409 2/19

Registration and Tax Certification - Morgan Stanley · REGISTRATION AND TAX CERTIFICATION...

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Transcript of Registration and Tax Certification - Morgan Stanley · REGISTRATION AND TAX CERTIFICATION...