
<PAGE>

                                                          EXHIBIT 99(a)(5)(ii)

            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER ON SUBSTITUTE FORM W-9

  Guidelines for Determining the Proper Identification Number to Give the
Payer.--Social Security numbers have nine digits separated by two hyphens:
i.e., 000-00-0000. Employer identification numbers have nine digits separated
by only one hyphen: i.e., 00-0000000. The table below will help determine the
number to give the payer.

<TABLE>
<CAPTION>
------------------------------------------------   --------------------------------------------------
                             Give the SOCIAL                                    Give the EMPLOYER
                             SECURITY                                           IDENTIFICATION
For this type of account:    number of--           For this type of account:    number of--
------------------------------------------------   --------------------------------------------------
<S>                          <C>                   <C>                          <C>
 1. An individual's account  The individual         9. A valid trust, estate    The legal entity
 2. Two or more individuals  The actual owner of       or pension               (do not furnish the
    (joint account)          the account or, if                                 identifying number of
                             combined funds, the                                the personal
                             first individual on                                representative or
                             the account(1)                                     trustee unless the
 3. Husband and wife (joint  The actual owner of                                legal entity itself
    account)                 the                                                is not designated in
                             account or, if                                     the account title(5)
                             joint funds,          10. Corporate account        The corporation
                             (1)                   11. Religious, charitable    The organization
 4. Custodian account of a   The minor(2)              or educational
    minor (Uniform                                     organization account
    Gift to Minors Act)                            12. Partnership account      The partnership
 5. Adult and minor (joint   The adult or, if          held in the name of the
    account)                 the minor is the          business
                             only contributor,     13. Association, club, or    The organization
                             the minor(1)              other tax-exempt
 6. Account in the name of   The ward, minor, or       organization
    guardian or committee    incompetent           14. A broker or registered   The broker or
    for a designated ward,   person(3)                 nominee                  nominee
    minor, or incompetent                          15. Account with the         The public entity
    person                                             Department of
 7. a. A revocable savings   The grantor-              Agriculture in the name
       trust account (in     trustee(1)                of a public entity
       which grantor is                                (such as a State or
       also trustee)                                   local government,
    b. Any "trust" account   The actual owner(1)       school district, or
       that is not a legal                             prison) that receives
       or valid trust                                  agricultural program
       under State law                                 payments
 8. Sole proprietorship      The owner(4)
    account
------------------------------------------------   --------------------------------------------------
</TABLE>

(1) List first and circle the name of the person whose number you furnish.
(2) Circle the minor's name and furnish the minor's social security number.
(3) Circle the ward's, minor's or incompetent person's name and furnish such
    person's social security number.
(4) Show the name of the owner.
(5) List first and circle the name of the legal trust, estate, or pension
    trust.

Note: If no name is circled when there is more than one name, the number will
      be considered to be that of the first name listed.
<PAGE>

 GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER OF SUBSTITUTE
                                   FORM W-9
                                    Page 2

Obtaining a Number
If you don't have a taxpayer identification number ("TIN") or you don't know
your number, obtain Form SS-5, Application for a Social Security Number Card,
or Form SS-4, Application for Employer Identification Number, at the local
office of the Social Security Administration or the Internal Revenue Service
and apply for a number. As soon as you receive your TIN, complete another W-9,
include your TIN, sign and date the form, and send it to the Depositary.

Payees Exempt from Backup Withholding
Payees specifically exempted from backup withholding on ALL payments include
the following:
 . A corporation.
 . A financial institution.
 . An organization exempt from tax under section 501(a) of the Internal
   Revenue Code of 1986, as amended (the "Code"), or an individual retirement
   plan.
 . The United States or any agency or instrumentality thereof.
 . A State, the District of Columbia, a possession of the United States, or
   any subdivision or instrumentality thereof.
 . A foreign government, a political subdivision of a foreign government, or
   any agency or instrumentality thereof.
 . An international organization or any agency, or instrumentality thereof.
 . A registered dealer in securities or commodities registered in the U.S. or
   a possession of the U.S.
 . A real estate investment trust. A common trust fund operated by a bank
   under section 584(a) of the Code.
 . An exempt charitable remainder trust, or a non-exempt trust described in
   section 4947(a)(1) of the Code.
 . An entity registered at all times under the Investment Company Act of 1940.
 . A foreign central bank of issue.

Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
 . Payments to nonresident aliens subject to withholding under section 1441 of
   the Code.
 . Payments to partnerships not engaged in a trade or business in the United
   States and which have at least one nonresident partner.
 . Payments of patronage dividends where the amount renewed is not paid in
   money.
 . Payments made by certain foreign organizations.
 . Payments made to a nominee.

Payments of interest not generally subject to backup withholding include the
following:
 . Payments of interest on obligations issued by individuals. Note: You may be
   subject to backup withholding if this interest is $600 or more and is paid
   in the course of the payer's trade or business and you have not provided
   your correct taxpayer identification number to the payer.
 . Payments of tax-exempt interest (including exempt-interest dividends under
   section 852) of the Code.
 . Payments described in section 6049(b)(5) of the Code to nonresident aliens.
 . Payments on tax-free covenant bonds under section 1451 of the Code.
 . Payments made by certain foreign organizations.
 . Payments made to a nominee.

Exempt payees described above must still complete the substitute form W-9
enclosed herewith to avoid possible erroneous backup withholding. File
substitute form W-9 with the payer, remembering to certify your taxpayer
identification number on Part III of the form, write "exempt" on the face of
the form and sign and date the form and return it to the payer.

Payments that are not subject to information reporting are also not subject to
backup withholding. For details, see sections 6041, 6041A(a), 6042, 6044,
6045, 6049, 6050A, and 6050N of the Code and their regulations.

Privacy Act Notice--Section 6109 requires most recipients of dividends,
interest, or other payments to give taxpayer identification numbers to payers
who must report the payments to IRS. The IRS uses the numbers for
identification purposes and to help verify the accuracy of your tax return.
Payers must be given the numbers whether or not recipients are required to
file a tax return. Payers must generally withhold 31% of taxable interest,
dividends, and certain other payments to a payee who does not furnish a
taxpayer identification number to a payer. Certain penalties may also apply.

Penalties
(1) Penalty for Failure to Furnish Taxpayer Identification Number.--If you
fail to furnish your taxpayer identification number to a payer, you are
subject to a penalty of $50 for each such failure unless your failure is due
to reasonable cause and not to willful neglect.

(2) Civil Penalty for False Information With Respect to Withholding.--If you
make a false statement with no reasonable basis which results in no imposition
of backup withholding, you are subject to a penalty of $500.

(3) Criminal Penalty for Falsifying Information.--Falsifying certifications or
affirmations may subject you to criminal penalties including fines and/or
imprisonment.

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.


