• Form W-8 BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding.
• Form W-8 ECI: Certificate of Foreign Person’s Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States.
• Form W-8 EXP: Certificate of Foreign Government of Other Foreign Organization for United States Tax Withholding.
• Form W-8 IMY: Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding.

Failure to complete and return the appropriate Form W-8 will lead to withholding of 30% or 31% of your dividend payment. Upon receipt of the completed, appropriate Form W-8, you may be able to claim a reduced rate of withholding as a resident of a foreign country with which the Unites States has an income tax treaty.

New non-U.S. Shareholders will be mailed a Form W-8BEN when your accout is opened.
If you do not have a W-8 on file, or you require a form other than the W-8 BEN you can download, complete and return one of the attached form W-8s. Mail the completed form to:

Procter & Gamble
Shareholder Services
P. O. Box 5572
Cincinnati, OH 45201-5572

The Company is required to furnish an Information Return each year to the IRS reporting each shareholder's:

• Name
• The amount of dividends paid and taxes withheld
• The proceeds of any sales and the taxes withheld

This same information will be furnished to non-U.S. shareholders on form 1042-S, prior to January 31 and should be retained.

For additional questions or concerns regarding non-U.S. tax withholding, visit the IRS Web site at: www.irs.gov.