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Form w'g (Rer,.3-2OAa)Page 2
<br />must obtain yeur ccrrect l:rxpay€r identification number (tlN), which
<br />may be your social security number {SSN}, individual taxpayer
<br />identifi cation number {lTlN}, adoption taxpayer identification number
<br />(ATlFIf , or employer ideniification number {Elt{}, to report on an
<br />information retum the amount paid to you. or olher amounl reportable
<br />cn an information retum" Exarnples of information returns include. bul
<br />sre nat limited to, t}re foll':wing.
<br />. Fonn 109$'lNT {interest eamed or paidf.
<br />. Form lO99-D|V {dividends, inr:ludng those from stocks or mutual
<br />tundsJ.
<br />. Form 1O$9-hllSC {various types of inc.ome" prires, awards, or gross
<br />pnrceedsl.
<br />. Fonn 109$-NEC {nonemployee comFensation}.
<br />. Form 1099-8 {stock or rnutual fund sales and csrtain other
<br />lransactions by brokersl.
<br />. Form 1899-5 {proceeds from real egtate transaqtions).
<br />r Form 1 099-K {merchant card and third-party netwo* lransactions}.
<br />. Fomr 1098 {home mortgage interest}, 1ogg-E (student loan interest},
<br />and 1098-T {tuition).
<br />. Fonn 10994 {canceled debt}.
<br />. Fomr 1099-4 (acquisition or abandonment of secured propertyf.
<br />Use Form W-9 only if you are a U,S. per:on {including a resident
<br />alien), to provide your correct TlN.
<br />Catrtion: lf you don't relum Ftrrm W-9 to the requester with a TlN, you
<br />might be subjecl to backup vrithholding. $ee What is backup
<br />withholding,later.
<br />By signing flre filled-cut form, you:
<br />l. Certify that the TIN you are giving is correct {or you are waiting for a
<br />numb€r to be issued):
<br />2. Certitl that you ar6 not subiect to backup withholding; or
<br />3. Claim exempticrn frcm backup withholding if ycu are a U.S. exempt
<br />payee; and
<br />4. Certify lo your non-lareign slatus for purposes of rvithholding under
<br />chflpter 3 or 4 of the C,ode {if applicable}: and
<br />5. Certify that FATCA code(sj entersd on this fomr {f any} indicating
<br />that you are exempt foorn lhe FATC,A reportlng is conect. See t'lftaf /s
<br />FATCA Reprting. later. for further infonnation.
<br />Note: lf you are a U.S, pers,:n and a requester gives you a form other
<br />than Forrn SJ-9 to request your TIFI. yu; must use the requester's fonn if
<br />it is substantially similar to this Fcrm W-9.
<br />Definition of a U,5. person, For federal tax purpasesr you are
<br />considered a U.S. person tlyou are:
<br />. An individual rsho is a U,S- citizen or U.S- resident alien;
<br />. A partnership, corporalion, company, or association createdor
<br />organized in the United $tates or under the laws of the United Stales:
<br />. An estat€ (alher than a lareign estatel; or
<br />. A domestic truet (as defined in Regulatione eeclion3ol.77ol-T).
<br />Ertablislring U.S. elatrrr for purposes rfi chapter 3 and chapter 4
<br />withholding. Payments made to 'foreign pereons, including certain
<br />distributions. allocalions of income, or lransfers of sales proceeds, may
<br />be subiect to withholding under chaptsr 3 or chapter 4 of the Code
<br />(sections 1441-1474). Under thoge ruleg, if a Form W-9 or other
<br />certification ot non-foreign etatue has not been received, a withholding
<br />agent. transleree. or partnership {payor} generally applies presumption
<br />rules that may require the payar to withhold applicable tax from the
<br />recipient, owner. traneferor. or partner (payeel. See Pub. 51 5,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following peni,ons must provide Fom W-9 to the payor for
<br />purposes of establishing its non-foreign status.
<br />. h the case of a disregarded entit' with a U.S. owner. the U.S. owner
<br />of the disregarded enttty and not the disregarded entity.
<br />. ln the case of a grantor lnlst with a U.S, grantor or other U.S. owner,
<br />generally, the U.S. grantor or other U.$. orvner of the grantor trust and
<br />not the grantor trust.
<br />. ln the case of a U.S. trust (other than a granlor trust|, the U.S. trust
<br />and not the beneficiaries ol the trust.
<br />See Pub. 515 for rnore infomnation on pnouiding a Form W-9 or a
<br />certitication of non-foreign stahrs to avoid lvilhholding.
<br />Kittitas County Agreement for Services (rev.5/t4/25)
<br />Page 18 of 22
<br />Foreign person. lf !'ou are a breign person or the U.S. branch ol a
<br />foreign bank that has elected to be treated as a U.S. person (under
<br />Regulalions seclion f . 1 44 1 -1 (b){Z[rv) or other applicable section for
<br />chapter 3 or 4 purposasJ, do nol use Fomr W-9- lnstead, use the
<br />appropriate Form W-8 or Form S23il (see Pub. 515). lf you are a
<br />qualified foreign p€nsion lund under Fl€gulations section 1.e97fl)-1(dJ, or
<br />a partn€rship that is vrholly owned by qualified foreign p€nsion funds,
<br />thal is feated as a nonforeign person for purposes of section 1 445
<br />withh$lding, do not use Fonn W-9. lnstead, use Form W€E{P (or other
<br />certification ol non-foreign status).
<br />Nonresident alien who becomes a rcsident alien. Generally, only a
<br />nonresident alien individual ilay use th€ tems of a tax treaty to reduce
<br />or elirninste U.S, tax on oertain types of income, Howevsr, mosl tax
<br />trealies contain a provision knorvn as a saving clause. Exceptions
<br />specified in the saving olause may perm;t an exemption from tax to
<br />conlinue for certain typee of income even after the paye€ has cthervrige
<br />becorne a lJ..S, resident alien for tax purposes.
<br />lf yorr are a U.S. resident alien who is relying on an exception
<br />cantained in the saving clause of a tax traaty to claim an exemption
<br />from U.S. lax on certain types of incame, you must attach a statement
<br />to Form llJ-9 that specifies the follorving five items.
<br />1. The treaty country. Generally, this must be the same treety under
<br />which you claimed exemption frcm tax as a nonresident alien.
<br />2. The treaty article addressing fre income.
<br />3. The article number (or location) in the tax treaty that contains the
<br />saving.clause and its exceptions.
<br />4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to justifo the exemption from tax under the termg of
<br />the treaty article"
<br />Example. Article 2O of the U.S.-China income tax treaty allows an
<br />exemption fiom tax for scholarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law, this
<br />student will become a resident alien for tax purposes if their stay in the
<br />Uniled States exceeds 5 calendar years, However, paragraph 2 of the
<br />first Protoeol to the U.S.-China treaty {dated April 30, l9&l) allows the
<br />provisions of Article 2O to continue to apply even after lhe Chinase
<br />student becom€s a resident alien of the United States. A Chinese
<br />student who qualifies for this excepticn {under paragraph 2 of lhe first
<br />Protocol] and is relying on lhis exceptic'n to claim an exemption from tax
<br />on lheir scholarship or fellowship income would attach to Form W-9 a
<br />statemenl that includes the in{ormalion described above to support that
<br />exemption.
<br />ll you are a nonresident alien or a foreign entity. give the requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is hackup withholding? Persons making certain payments to you
<br />must under certain condilions wilhhold and pay to the IRS 24% of such
<br />payments. This is called "backup withholding." Payments that may be
<br />suliect to backup withholding include, but are not limited to, interest,
<br />tax-exempt int€rest, dividends, broker and barter exchange
<br />transactions, rente, royalties, nonemployee pay, paymentB made in
<br />settl€ment of payment card and third-party nstwork transaotions, and
<br />certain paym€nte from fishing bcat operators, Real estate transactiona
<br />are not subject to backup wiihholding.
<br />You will not be subject to backup withholding on payments you receive
<br />if you give the requester your conect TlN, make the proper certificstions.
<br />and report all your taxable intereet and dividends on your tax retum.
<br />Paymenls you receive will be subject to backup withholcling it
<br />1. You do not fumish your TIN to the requesler;
<br />2, You do not certify your T1N rvhen required (see the instruclions for
<br />Part ll for details);
<br />3" The IRS tells the requester that ycu fumished an inconect TIN;
<br />4- The IRS tells you that you are subiect to backup withholding
<br />because you did not report all your interest and dividends on your tax
<br />retum (for reportable interest and dividends only); or
<br />5. You do not certi{y to the requester lhat you are not subject to
<br />backup vrithholding, as described in item 4 under "By signing the filled-
<br />out formn abo're (for reportable interest and dividend accounts opened
<br />after 1 983 only).
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