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Form W-9 {Bev. 3-2024)Fase 2
<br />must obtain your correct laxpaye( identificetion nilmber fIlN), which
<br />may be your social security number {SSN}, individual taxpayer
<br />idenlification number (lTlNl, adoption taxpayer identification number
<br />{ATIN), or employer idenl;ficstion number {ElN}, lo repcrt on an
<br />information relurn the amount paid to you, or olher amount reportable
<br />on an inlormation relum. Exampies of infonnatian returns include, but
<br />are not limited to, the following.
<br />o Form 1099lNT (interesi earned or gaidl.
<br />. Form 1099-DlV (dividends. including thase from stocks or mutual
<br />lunds).
<br />, Form 1099-MISC {various types of inccme, prizes, awards, o. gross
<br />proceeds).
<br />' Fonn 1099-NEC {nonernployee compensation}"
<br />. Form 1Og9-B {stock or mutua! fund sales and certain other
<br />lmnsactions by brokers).
<br />. Form 1 099-5 (proceeds fiorn real eslete lransactions).
<br />. Form 1 099-K {merchant cerd and third-party nelwork transactions}.
<br />. F rm 1098 {home mortgag€ interesu. t 098-E {student loan interest},
<br />and 1098-T (tuition).
<br />r Form 1099-C (canceled debli.
<br />a Form 1099-4 (acquisilion or abandonment of secure'd pmperty).
<br />Use Form W-9 only if you are a U.S. person {ncluding a resident
<br />alien], to provide your conect TlN.
<br />Gaution: lf you don't relum Form W-9 to tfie requesler with a TlN. you
<br />nrighl be subject to backup withholding. See Whal r's backup
<br />withholding,laIer.
<br />By signing the {illed-out formr you:
<br />1. Certily thal lhe TIN you are giving is conect {or you are waiting for a
<br />number to be issued);
<br />2. Certify that you are not subjecl to backup wilhholding; or
<br />3. Claim exemption ftonr backup withholding il yru are a U.S. exempt
<br />payee; and
<br />4. Certi{y to your non-foreign slatus for purpoees of lvithholding under
<br />chapter 3 or 4 of the Code {if applicable}; and
<br />5. Gertify that FATCA code{s} entered on this fonn fif any} indicating
<br />that you are exempt from lhe FATCA reparting is conect. See What /s
<br />FATCA Repofting, later, for further information.
<br />Note: lf you are a U-S. person and a requester gives you a form other
<br />than Form W-9 10 request your TlN. you must use lhe requester's form if
<br />it is substantially sinilar to lhis Form W-9.
<br />Definition o{ a U,S. person. For iederal iax purposes, you are
<br />considered a U.S. person il you are:
<br />. An individual who is a U.S. cilizen or U.S. resident alien;
<br />' A partnership, corporalion. company, or asscciation created or
<br />organized in the United States or rnder the laws of the United States;
<br />. An estate {olher than a foreign eslateh or
<br />. A domestic trust {as defined in Fegulations seclion 301.7701 -7).
<br />Establishing U.S. status lor purposes of chapter 3 and chapter 4
<br />withholding. Paynrenls made to forcign persons. including certain
<br />distributions, allocalions of income, or translers of sales proceeds, may
<br />be subiect to wilhholding under chapter 3 or chapter 4 o1 the Code
<br />(sections 1441-1474). Under those rules, if a Form W-9 or other
<br />certification of non-foreign status has not been received, a withholding
<br />agent, trailsferee, or partnership {payorl generally applies presumption
<br />rules that may require the payor 10 withhold applicable lax from the
<br />recipient, owner, transferor, or partner {payee}. See Pub. 515,
<br />Withh,rlding of Tax on Nonresident Aliens snd Foreign Entities.
<br />The following p€rsons must provide Forn W-g lo the payor for
<br />purposes of establishing its non-foreign slatus.
<br />r ln the case of a disregarded entity rvith a U.S. orvner, the U.S. owner
<br />of the disregarded entity and not tie disregarded €ntity.
<br />. ln the case of a grantor trust with a U.S. grantor or olher U.S. owner,
<br />generally, the U.S. grantor or other U.S. owner of lhe granlor trust and
<br />not the grantor trust.
<br />. ln the ease of a U.S. trust {other than a grantor lrusli, the U.S. tnrst
<br />and not the beneticiaries oI the trust.
<br />See Pub. 515 {or more infornatlon on providinE a Form W-9 or a
<br />certification of non-forcign slatus 10 avoid vrithholding.
<br />Kittitas County Agreement for Services (rev. 5/M/25)
<br />Page 18 of 22
<br />Foreign person. l{ you are a ioreign peson or the U.S. branch ol a
<br />foreign bank thal has elected to be trealed as a U.S. person {under
<br />Regulations section 1.1441-1(bli2Niu) or other app&able section lor
<br />chapter 3 or 4 purposes), do not use Form W-9. lnsteed. use the
<br />appropriate Form W-8 or Form 8233 {see Pub. 515}" lf yor are a
<br />quaiified foreign pension fund under Regulations sec'lion 1.897{l)-1{d}, or
<br />a padnerstrip that is wholly owned by quatilied foreign pension tunds,
<br />lhat is trealed as a non-loreign person for purposes of seclion 'l 445
<br />withholding, do not use Form W-9. lnstead, use Forrn VY-8EXP {or other
<br />certilieation of non-foreign status).
<br />Nonresident slien who becomes a resident alien. Generally, only a
<br />nonresident alien individual may use the terms ol a tax lreaty to reduc€
<br />or eliminate U.S. tax on certain types of income. Flowever, most tax
<br />treaties contain a provision knorvn as a savinE clause. Exceplions
<br />specified in the saving clause may pemit an exemption from tax lo
<br />conlinue for certain types of inccme even after the payee has otherwise
<br />become a U"S. resident alien tor tax purpos€s,
<br />ll you are a U.S. resident alien who is retying on an exceplion
<br />contained in lhe saving clause of a lax tseaty to cfaim an exernptbn
<br />from U.S, tax on certain types of inc€me, you must attach a statement
<br />to Form W-9 lhat specifies the follor.ring Jive ilems.
<br />1. The treaty country. Generally, this rnust be the samE tieaty under
<br />which you claimed exemption from tax as a nonresidenl alien.
<br />2. The treaty article addressing tie income.
<br />3^ The article number {or location} in the tax treaty that conlains the
<br />saving clause and ils exceptions.
<br />4. The type and amount of income that quali{ies for fie exemption
<br />from tax.
<br />5. Suffcient facts to iustify lhe exemption from tax under the terms of
<br />the treaty article.
<br />Exanple. Article 2O of the U.S.-China income tax treaty allovrs an
<br />exemption from 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 lax purposes if their stay in the
<br />United States exceds 5 calendar years. However. paragraph 2 of the
<br />Irst Protocol to the U.S.-China treaty [dated Apnl 30, 198a) allows the
<br />provisions of Arlicle 20 to continue tc apply even after the Chinese
<br />student becomes a resident alien of the United States. A Chinese
<br />sludent who qualifies for lhis exception {under paragraph 2 of the filsl
<br />Protocol) and is relying on this exception to clainr an exemption from tax
<br />on their scholarship or fellowship income would attach lo Form W-9 a
<br />statement that includes the informatlon described above 1o support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign eniity, give lhe requester the
<br />appropriate completed Form W-8 or Form 8233"
<br />Backup Withholding
<br />What is backup wilhhokling? Persons making certain paymenls to you
<br />must under certain conditions wilhhold and pay to the IRS 24% of such
<br />payments. This is called "backup rvithholding." Payments that may be
<br />subiecl to backup withholding include. but are not lirniled lo, interest,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay, payments made in
<br />settlemenl of payment card and third-party n€tvork lnnsaclions, and
<br />certain payments from fishing boat ope(ators. Real estate transactiDns
<br />are not subjecl to backup withholdinE.
<br />You will not be subject to backup withholding on payments you teceive
<br />if you give the requester your conect TlN, m.ake lhe p.oper c€rtifcations,
<br />and report all your taxable interest and dividends on your tax return.
<br />Paynrenls you teceive will be subject to backup withholding if:
<br />'1. You do not fumish your TIN ts the requester;
<br />2. You do not certify your TIN *rhen required {see the instrLrctions for
<br />Part ll for details):
<br />3. The IRS tells the requester that you fumished an incorrect TIN;
<br />4. The IRS teltrs you that you are subiect to backup whhholding
<br />because you did not report all your interest and dividends on your tax
<br />retum ffor reportable inlerest and dividends only); or
<br />5. You dr: not cerlify to the requester that you are not subiect to
<br />backup withholding. as described in item 4 under "By sgdng the filled-
<br />oul form" above (for repofiable inlerest and dividend accounts opened
<br />after 1983 only)-
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