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Fam W-g (trev. 3-2024i Fase 3
<br />Certain payees and payments are exempl frsm backup withholding"
<br />See Exempt pay* code, laler, and the separate lnstructions for the
<br />Requester of Form W-9 for more information.
<br />See also Establishing U"S" sfatus forputpases of chapler 3 end
<br />chapter 4 withholding, earlier.
<br />What ls FATCA Heporting?
<br />The Foreigrr Account Tax Compliance Act (FATCA) requires a
<br />participating foreign linancial institt-rtion lo report all 1J.9. accourit
<br />holcjers that are specifierJ U,S. persons. Cerlain payees are ex€mpt from
<br />FATCA reporting .9,ee Exemption f rom FATCA repofttng code,later, and
<br />lhe lnstructions for the Flequesier of Form 1{-9 for more information.
<br />Updating Your lnformation
<br />You must provide updated information to any pereon to whcm you
<br />claimed to be an exempt payeeit yw are no |>nger an exemPt payee
<br />and anticipate receir,ing regnrlable payments in the fulure from lhis
<br />persr:n. For example, ybu may need to provide updated information if
<br />you are a C corporation that elects to be an 5 corporation, or 1f you are
<br />no longer tax exempt. ln addition, you must fumish a new Form W-9 if
<br />the name or Tllrl charges for the account. for example. if the grantor of a
<br />grantor trust dies.
<br />Penalties
<br />Failure to {urrrish TlN. lf you fail to fumish your con€ct TIN to a
<br />requester, you are subject to a penalty of 950 for each such failure
<br />unless your failure is due to reagonable cause and not to willlul neglect.
<br />Civil penalty for false information whh respect to withholding. lf you
<br />make a fals6 staternent rvith no reasonable basis that results in no
<br />backup withholding. you are subiect to a. $500 penalty"
<br />Criminal penahy fcr fafsi{ying information. Willfully fulsifi{ng
<br />cedifications or affirmations may subjecl you ls criminal penalties
<br />including fines anrJlor imprigonment.
<br />Misuse of TlNs, lf the requeeier discloses or uses TlNs in violatic,n of
<br />federal law, the requeeter may be subfect to civil and criminal penalties.
<br />Specific lnstructions
<br />Line 1
<br />You must enter one sf the following on this tine; do not leave this line
<br />blank. The name should match ihe name $n l'cur tax return'
<br />lf this Form W-9 ie for a.ioint account (fther than an account
<br />maintained by a foreign financisl institrition (FFlf), list firsi, and then
<br />circle, the name of lhe percon or €ntity whose nttmher you entered in
<br />Part I of Fom W-9. lf you are praviding Form \n1-9 to an FFI to docurnent
<br />a joint account, each holder of the accsunt that ie a U.S. perean muet
<br />pravde a Form W-9.
<br />. lndividual. Generally, enl€r the namp ghown on your tax retum. lf you
<br />have changed yaur laat name without infoming the Social Security
<br />Administration (SSAI of the name change. enter your first nanre. the last
<br />name as sho!.rn (rn your social security card. and your new last name.
<br />Note for lTlN applicant Enter your individual name as it was enterd
<br />on your Form W-I application. line 1a. Thig shstrld also be the same as
<br />the name you entered on ihe Form 1040 you {iled wilh your applicatic'n.
<br />. Sole Froprietor. Enter your individual name as shov,'n on your Form
<br />1 040 on line 1 . Enter your business. trade, or "doing business as" {DBA}
<br />name on line 2"
<br />r Partnership, C corpomtion. S corporation. or LLG. otherthan a
<br />disregarcled-entity. Enter the entity's name as shot','n on the entiiy's tax
<br />retum sn lirre-1 and any business, trade, or DEA name on line 2.
<br />. Other entities, Enter your name as shown on required U"S. federal tax
<br />documents on line 1. This name shauld match the name shown on the
<br />charter or other legal docunrent creating the entity. Fnter any b{rsiness'
<br />lrade, or DBA name r:n line 2.
<br />. Disregarded entity. ln general. a btrsiness entity that has a single
<br />owner. including an LLC, and is not a corpcralion. is disregtarded as an
<br />entity separate from its owner (a disregarded entityi. See Fegulations
<br />section iol.2701 -z(ci(z). A disregarded entity should check the
<br />appropriale box for the tax classification of its owner- Enter the owner's
<br />nime bn line L The name of tlte o\T ner entered on line 1 ghould never
<br />be a disregarded entity. The name an line 1 should be the name shown
<br />on the inc6me tax retum on v'rhich the income should be reported. For
<br />lF the entity/inelividrral on line 1
<br />is a(n) .. .
<br />THEN check the box fcr
<br />Corporation Csrporation
<br />. lndividual or
<br />. Sole proprietors$ip
<br />lndividual,/sole proprietor.
<br />. LLC classified as a Faltnership
<br />for U.S, federal tax purpoBPs ar
<br />. LLC that has filed Form 8832 or
<br />2553 electing to be taxed as a
<br />corporation
<br />Limited liabilfu company and
<br />snter the appropriate tax
<br />classification:
<br />P = Partnership,
<br />C=Gcorporation.or
<br />S = 3 corporation.
<br />Fartnershiip Partnership.
<br />. Trusueshte Trustjestale.
<br />*arnple, if a forerign LLC rhat is treatad as a dieregarded entity for U.S.
<br />federil tax pirpos-es has a single ownerthat is a U.S. person, the U.$'
<br />owne/s narme is required to be provided on line 1. lf the direct owner of
<br />lhe entity is alsc a disregarded eniity, enter lhe first owner that is not
<br />dbregarded for federal tax purposes. Enler the disregarded enti!y's
<br />nanre on line 2. l{ ttre owner of the disregarded entity is a foreign person.
<br />lhe aqtner must complete an appropriate Form W-8 instead of a Form
<br />W-9. This is the case even if the foreign person has a U'5. TlN.
<br />Line 2
<br />lf you have a business name, trade name, 0BA name, or disregarded
<br />entity name, enter it on ltne 2.
<br />Line 3a
<br />Check the apprcpriate box on line 3a for the U.S. federal tat<
<br />classification sf lhe perscn whose name is entered on line 1' Check only
<br />one box on line 3a
<br />Line 3b
<br />Check this bor.rt yatt are a Fartnerchip $ncluding an L[-G clasaified as a
<br />parsrerchip for U.5, federal tax putpos€s}. truet. or estate thal has any
<br />ioreign partnere, owners, cr beneficiades, and ycr.r are providing this
<br />fsrm to a parfirership, trust, or eelate, in which you have an ownership
<br />interesl, You must ih€ck the box on line 3b il 1'ou receive a Form W-8
<br />tpr dacumentary evirlencel {rrxn any partner, owngr. or beneficiary
<br />establishing fareign status ar rl you reeeive a Form W-9 lrom any
<br />parher, owner, or beneficiary that hae checktsd tfie box on line 3b.
<br />Note: A partnerehip that provides a Form lS'9 and checks box 3b may
<br />be rsr4fued to cornplete Scheduleg K-Z and K-? iForm 10651 For more
<br />inforrrat'on, gse the Pfftnerchip lnstructions for Schecfules K-2 and K-3
<br />(Form 1065|.
<br />ll vou ars requircd to completo line 3b but failto do so, you may not
<br />recele lhe infsrmation necessary to file a eanect information retum with
<br />the lFlS or fumjsh a csrect payee etatement to your padners or
<br />beneficiaries. See. for example, sec,tione 8698. 6722, and 6724 tor
<br />penalties ihat may apply.
<br />Line 4 Exennptions
<br />lf vqu are exempt from backup withholding and./or FATCA reporting.
<br />eriter in the appiapriate space on line 4 any code{e} that may apply to
<br />yotL
<br />Exenrpt payee code,
<br />. GenerallJr, individuals {including scle pruprietorsJ are nol ex€mpt from
<br />backr.rp ruitlthdding.
<br />. Except as provided below, corporaticrns arc er.ernpt {rom backup
<br />wilhhnlding for cerbin Fayfilents, including inlsrest and dividends'
<br />r Corpo.mtions are not exernpt from backup rruithholding for payments
<br />made in setllernent of palment card or tliird-parly network transactions"
<br />. CcrForations are not exernpt lrom backup withholding with respect to
<br />attorneys'fees or gross proeeeds paid to attorneys, and corporations
<br />that provide rnedical ar heallh care sarvices are not exernpt with respect
<br />to payrnents reportable cn Form 10ss-MlSC.
<br />The foltoruing codes idenlify payees that are exempt from backup
<br />rrvithholding" Enter the appropriate code in the space cn line 4.
<br />1 -An organization exempl {rom tax under section 501{a}, arry lHA, or
<br />a custodial account under section 403(bx7l if the account satisfies the
<br />requirernenls of sectian 401 (0{?).
<br />Kittitas County Agreement for Services (rev.5/L4/25)
<br />Page L9 of 22
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