Procter & Gamble

U.S. Tax Withholding: The Company is required by law to have the following information for all new U.S. shareholder accounts:

1. Certification of the shareholder’s Tax Identification Number (Social Security number for most people).
2. Certification that the shareholder is not subject to backup withholding taxes.

Both of these certifications are included in the Internal Revenue Service (IRS) Form W-9.

New shareholders can complete the substitute W-9 on the bottom of the SIP application form or one will be sent to you after your account is open. Without a properly completed and signed Form W-9, the Company is required by law to withhold 31% from reportable payments, such as dividend payments or sales, and immediately pay the amount to the IRS.

If you do not have a W-9 on file you can download, complete and return the attached Form W-9. 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
• Tax Identification Number
• The amount of dividends paid and taxes withheld (if applicable)
• The proceeds of any sales and the taxes withheld (if applicable)

This same information will be furnished to shareholders on Form 1099-DIV, for dividend payments, and Form 1099-B, for sales, prior to January 31 and should be retained for income tax purposes. Only shareholders who sold shares during the year will receive a Form 1099-B.