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Page2Form W-s (gev.3-20241
<br />must oblain your corect taxpayer identification number fflN), which
<br />mav be vour-social secunty number (SSNi, individual laj(payer
<br />identificition number (lTlN], adoption taxpayer identification number
<br />{ATllrl}, or employer identification number (ElN). lo report on an
<br />information retum lhe amount paid to you, or other amount reportabfe
<br />on an information retum. Examples of information relums inelude' but
<br />are not limited to. the following"
<br />. Form 1099-lNT {interest eamed or paid).
<br />. Form 1099-DlV (dividends, including those trom stocks or mutual
<br />tunds).
<br />" Form 1099-MISC (various types of income, pnaes, awards, or gross
<br />proceeds).
<br />. Form 1099-NEC {nonemployee compensation}.
<br />. Form i 099-8 {stock or mutual fund sales and certain other
<br />transactions by btokers).
<br />. Form 1099-5 (proceeds from real estate transaclions).
<br />. Form 1099-K (merchant card and third-party network transactionsl.
<br />. Form 1099 {home mortgage interesl). 1098-E (student loan interesl),
<br />and 109S-T (tuiilon).
<br />. Form 1099-C tcanceled debt)-
<br />' Form .1099-A (acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S' person (including a resident
<br />alien). to provide your conect TlN.
<br />Gaution: lf you don't retum Form $/-9 to the requester with a TlN, you
<br />might be subjeci to backup viilhholding. See What is backup
<br />withholding. laler.
<br />By signing the fillecl-out form, you:
<br />1. Cerlify ihat the TIN you are giving ls conect (or you are waiting for a
<br />number to be issued);
<br />2. Certify that you are nct subiect to backup wilhholding: or
<br />3. Claim exemption from backup ',vithholding if you are a U S exempt
<br />payae: and
<br />{. Certiry to your non-foreign status for purposes of vithholding under
<br />chapler 3 or 4 of ihe Code iif applicablell and
<br />5. Certify rhat FATCA code(s) entered on this form (if anyl indicating
<br />that yqu aie exempt fronr the FATCA reporting is correct. See Whal /s
<br />FATCA Reponing. later. for further informahon
<br />Note: lf you are a U.S. persen and a requester gives you a fonn other
<br />than Fomr !V-9 to request your TIN' you must us€ the requester's form !f
<br />it is subslantially similar to this Form W-9-
<br />Definition of a U.S, person. For federal tali purposes. you are
<br />cansrdered a U,S. Person if You are:
<br />. An individual who is a U.S- citizen or U.S. resident alien:
<br />. A partnership, corpoctlion. colnpany. or assoclaho-ft c.reattd or
<br />orginized in the Uniietl States or under lhe lavus of the United States:
<br />. An eslate {olher than a foreign estate}: or
<br />. A donrestic trust {as defined in Regulattons sectton 301-7701-7}.
<br />Estatrlishing U.S. status for pttrposes of chapter 3 arrd chapter 4
<br />withhol<linq-. Payments made to foreign persons. including certain
<br />distributioni. alldcations of income, oitransfers of sales proceeds, may
<br />be subiect to wilhholding under chapter 3 or chaptet 4 of the Code
<br />{sect'ons 14-11-1{?.1}- Under those rules, if a Forn W-9 or olher
<br />certification of non-forergn status has noi been received' a vrrthholding
<br />aqent, transferee. or par{nership (payor} generally applies presumption
<br />ru-ies lhat may Iequire lhe payor ta rvithhold applicable tax lrom the
<br />recipient, ouiner, transferor, or paflner {payee). See Pub' 515,
<br />ltJithholding of Tax on Nonresiclent Aliens and For':ign €ntrhes'
<br />The follouving persons must provide Form trV-9 to the payor for
<br />purposes of estab'ishing its non-foreign slalus-
<br />. In the case of a disregarded enlity lvith a U.$. awner, the U.S. olvnet
<br />of lhe disregardecl entity and not the disregarded entity.
<br />. ln ihe case of a grantor trust v'rith a U.S grantoJ or other U.S' orvner,
<br />generally. the U.sigrantor r:r other U.S. owner ol the grantor trust and
<br />not the grantor trust.
<br />. ln the case of a U.S. tnrst (olher than a grantor trusll, the U.S- trust
<br />and not the beneficiaries of the trust.
<br />$ee Fub' 515 for more iniormation on providirlg a Fornr !r/-9 or a
<br />certification of non-foreign status to avord l./ithholding-
<br />Foreian uerson- lf vou are a forerqn person on tfre U S. branch of a
<br />lorergi bank that h# elecl,ed to b€ treated as a U'S- person (under
<br />Regriladons sectian I "1 4,11 -n {h}{Z)[v] or other applicable section for
<br />chipg 3 or 4 purposesl. do not use FonE! W-g' [nstead. use the
<br />aoo;oonate Form tlJ-a or Forrn &233 (see Pub. 515). tf you ate a
<br />"L"f n"a foreron oensron fund underr Requlatrons section 1 '897(Il- l fd)' or
<br />J pu.rt.otr;p it'ai is r+holty ovned by qualified toreign pension funds,
<br />that is Eeated a$ a noft-ioreign person for purposes of section 14't5
<br />wilhhotdng; do not use Fonn \irJ-g. frr-stead. u'se Form W-8E(P (or other
<br />certification af non-foreigo statusi.
<br />$lonresiclent alien who becar,n* a resi<{ent afien- Generally, only a
<br />ncnresident aliea individual ntay use ifie terms of a tax lrealy to reduce
<br />or eliminate U S. tax on eertajn t/pes oi tncorne However. most tax
<br />tieaties r:Gn{atn a provision kno,vn as a saving cbuse. Exceplions
<br />soecified in the savinq clause may permil an eiemption from tax lo
<br />i-onrinu* fot certain tlipes of rncome even after the payee has othenvise
<br />become a U.S" rssident alien ior tax purposes.
<br />ff you are a U.S. resideftt alien vcho is relying on an excePtion
<br />contained in $e savinq clause af a tax Seat! to clalm anexemplion
<br />from U.$. tax on certain lypes of incorne' you must attach a statement
<br />to Farm !V-9 that specifies the follo.'ring five items.
<br />1- The treaty country- Generally, lhis must be the same treaty under
<br />which you claimed exenrption ftorn [ax as a nonresident alien'
<br />2. The treaty articfe addressing the lncome-
<br />3. The article number {or locatiofii in the tax treaty lhat contains the
<br />saving clause and its exc€Ptiong.
<br />4. The type and amount of income that qualifies for the exemption
<br />lrom lax-
<br />5. Sulficient facts io iustify lhe +xernption irom tax under the terms of
<br />ths treaiy adiele.
<br />Exarnple- Artrcle 2o of the U.S -China inconr* la;r treaFl allorvs an
<br />+xampb;n from tax for scholarshrp income rec+ived by a C-hinese
<br />studeni temporarity pr*sent in the Unlted States Under U-S' law, this
<br />stuclent i.rill b*comea resrdanl aliefi for tar" purposds if thelr stay in the
<br />United Sta{es exceeds 5 calendar yeans. Horvever. paragraph I of the
<br />frrst Proto{ol to the U.S.-Ctrlna tr*anl idated Apnl 30, 198-il allo'lvs the
<br />Drovrsrons .:f Artcl+ 20 to contrnrre tl apply +ven aiter the Chrnese
<br />stu,Jent becomes a resrdent afie* olitfie Unrted States. A Chinese
<br />studenl r.{ho qualifies for lhis exception lunder paragr-aph 2 of the flrsl
<br />Protocolt and is rel'rinq on this *xception to claim an exemption from ta'<
<br />on their scholarshrf oifetlor,rsnrp tncom+ r'Jould anach to Fomr W-9 a
<br />sta.lement tfia{ includes the tnfon*ation desctrbed above to support that
<br />exernption"
<br />lf ycu are a nonresrdent alisr or a f'oretgn entity. give the requester the
<br />appropriate ccrnpteted Fonn Vtl-6 or Form 8233.
<br />Backup Withholdlng
<br />Wral is backr4r withlrokling? Persons making certain payments to you
<br />rntrst und*r ceriain candition!'.vfthhold and pay to tlra IRS 2J% of such
<br />payments This is caiied .bac[;up';*ithholding " Faynrents that nray be
<br />suUiect to backup rvrtfrholdrrnE include, but are not linited to, inleresl,
<br />ta;r-exernol rn[er=st. divtdends. brryl,:+r and barler erchange
<br />lransac&dns, rents.- royaltes, rronennployee pay' pavments made in
<br />sEtllEment @f paymenf eard and ihird-par'ty neFnork |tansaetrons' and
<br />certarfl, paym;n"Ls {ronr frshfng br:at operators Feal eslate transactions
<br />ar€,not subiect to backup rvi{hholdng
<br />Y ou r,rili not be subiecl to backup **ithholdrng on paytnents you receive
<br />ii vou cr,-"e !h+ requesier your cor"ect Tlf'Ji, mahe tlxe proper cerlificatians'
<br />and report alt tlor:g taxable intergst and di'ridends on your ta';{ return'
<br />Payrrents you recelve wifl be strbjeci to bae ktlp withholding if:
<br />1. You dc nat fumisl'r your Tl*J ro the reque$ter'
<br />2. You do nr:i certiiy your Tll''l rth*n requred {see the rnstructions for
<br />Fart ll fbr detaifai;
<br />3. The lFi$ t*[s tfre requester that yotr lurnished arrr incorrec! TIN;
<br />.1, lhe lf,S tetls you that you are Eubl€ct to backtrp vrithholding
<br />because you drd not report all your interasl and elividends on your tar
<br />r€lum {for reportable inl*rest and di'rid+nds or'![y]: or
<br />5. You do noi certify to the r+quasi+r lhaf 7ou are^n'ir lubiect to-..
<br />backup r';ithhr:tdrng. ds described rn ltem + und'er ''8y srymng the filled-
<br />aut faim" above il,ir reporiabfa rnt+r*st and dividefid accounts opened
<br />etta. 19S3 5nlyl.
<br />Kittitas County Agreement for Services tre'r.5114/251
<br />Page 19 of 23
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