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Faq+ 2Fcrm, i.!L9 tFler. 3-Zrl?.lt
<br />ffiust Di]lain i']ilr Erlrr*l rtir{pa'i€t identl[lcstrar.r nulnher {Ti$l}. urhich
<br />$ray be ycur rsrrcial ss'l,uibl nunrb^r' iS.SIli- Individual taxpai'*r
<br />ide;tfic-1lrsn nrirber {[Tlil'li" adr-iptisn taxpayer identifi cation nt{mb*r
<br />{A-[1lIt. or enrpkl':et id€nilfrcatitn nunrber iElFl]. tc rap{rrt on an
<br />infa*rflalja$ '-eturn
<br />the ima!-tnt paid fs you, or clher aln'tunl teplrtrhle
<br />rn an in',girmatita ret!;rn- Eaamplles el infc:t-lllati*n r€tuFns lnciude. but
<br />are nc't lirnittd t+. dr.e follc.*tn,g.
<br />. Frxn 1i]?g-llJT iintr:rc-s1 eanred or paidi.
<br />o F,:nn 1lF'3-8fd r.diridends. inclr-rding i*ose fronr 51,l4ks 'lr mutual
<br />fr"r:de-l-
<br />. Fr*m t 319-fdl.S'3 i','ari'rr-rs typee ;;f irrotrre- priret. ar,'iards. or q{ase
<br />pii:c+eds!.
<br />. F,:nn 1'}l3 -i J E C i.nortenrpl o |ee t. fi I pen s;til Jn i-
<br />c Fomr 'l r)39-E ,istocFi 'lr $utual fhtrd sales and ':e$ain 6tl"1er
<br />trarl sacticr-rs Lr,$r br+tersi.
<br />. Frrnn 1Dl!-s '.pi'.,sceeds frorn rssl estate lHnsaction3l-
<br />. Frrnl 1 Dgg+{ im,erchanl ;ard and third-psrfi net'r/ark lrEisactioftsj
<br />o Frrm 1 !)38 thtflle mlrtgsge ir, ierest). 1098-E ietudent loan inleresti,
<br />and 1rlg6-T {iu:1i5ni-
<br />. Forrn 1D93-'l :carlD;i{d deLll.
<br />. Form 10?9-$, ,lacquisitian or abandonment cf secrjred proped;r1
<br />l-J.se Fonn W-9 rnly if yo': are a U-$. pers:n {including a resident
<br />atlenl. to pr+';ide ynur ci:rrert TllJ.
<br />Cautir:n: lf i.il ,Jafl't r*lum Fcrm UJ-9 lo the requ€=ter i','irh a Tll'1. ;;'rrt
<br />nright be s'rbiett 't+ backup :'"'ithholCing. .See !'{hai rs backup
<br />rvrtfihcfdrng. later.
<br />8y signing the {ille<J-lrtt fertt- fot}'"
<br />f . iedjiJ tl-,at the TiiJ 5lu ar* giving is coffect itlr liDU lte ,v'arting f':r a
<br />rrlimb€t t'3 b* i3s,Ur+,jj;
<br />!. Cedif;t tf'rat lou ilre not subject io bsckup withhr-'ldinE. cr
<br />3. 'Jaini er.*mp,ti.on fiorrr ba-*kup witfit-'clding il 'laLt $e a U"5- e;renrpt
<br />Pa'Cee: afrC
<br />.1. Certii;1o i!j,ur nun-{treiEn eiatlie for purpc'se: of ',ritlrholdinlr ''rrider
<br />Dhspter 3 I'r 4 ,ri the Cn:d'e lif appli,:ai:le1: and
<br />5. ,:Jertiiay ihal F.&TC& ':cdeisl entered cn lhis farm iif anl'1 ir'dicatirq
<br />th.st i.nu 3Je ezempt fr'cr'r lhe F.*,TCA' replrlln i5 Etr-1';t. $*e !tr'*at 1s
<br />F.AtrC-,tr fiepcrtr,r:rr l.rl+r. for fi.l{her infonnation.
<br />hiqlg: lf :rr;u a;'* a U.5.. ;:o;rrc,n ard n requester qiues ilou a ftlm other
<br />than Fnrm irJ-g tn r*qu!*st l/orrTlFl' you must u5e the reqrester's ir:rnr if
<br />it is subrslalrt;,al]y sirrrilar ts tlri; Farm '#-9.
<br />D*finiti*n qf a U-5. p*ns*t:. For fer-lerd iax prtrpc*e*. liau are
<br />,:rnsidere.:j a U
<br />"3.
<br />pason il',iou are:
<br />. .{n indi','rdural ,.thc' is g !-J-5, ci'tiren or U.S, r*sidsnt ali*rr:
<br />. & Farl"'er:hF. ccrpcrali:crn, .::lm?ar{' cr as'l':tiati*n c.t*-atetl ar
<br />*rgenir*J in *e United Stat+s n{ under the laws cf t}e united 'gtates.
<br />. An *state iqllrer d-'an aif;]r*ign €,ilatel- 6r
<br />. ..1. .donr*-sti': lrlls{ las 'Je{ined in Fegr-rlation:. tedtqr\ '}81 .771}1-7i.
<br />Estal:lishing U.S. statr,rs f,:r purfxrses r:f chapter 3 and chapter 4
<br />withholtlino-. p6'"p;s13 mr4* tl fcreiclrr Q.t."lna. rncltl'jtng tertetn
<br />disrributi':ni, allicetrons of 'nxcrne. oiltanslers of ';alt'l prlceeds. rral
<br />h+ subject t'i orthh,:1din,g lndet ,haFtet 3 e( chaple( 4 ot lhe r:ade
<br />{s*cnaas 1+'11-1:li.ll. Urder th'lge rJle.j. 1l a Form 'v"/-? or olher
<br />certifi*atiln *f nr:,n-foeign 91,st!5 ha3 i€1tbee(1ret:er:ed. a:vilhh':'ldim3
<br />agefit, rJarrsieree. or par*rersl''ip ipal'o11 genereltg' aFrplr€= presumpti'rn
<br />ir.ies lhat rnal' r+qt$ire ih4 payqr lrr','dthhold applicable laa frorn the
<br />recipient. ,:rl'ner. transfer* r, .'r Paft11e( tipaYe+i. 9ee Pult 1t|5.
<br />;r"r116ft,31'1in'! x,f Fat" tn l&-'nresjdent F.liens ;nd Firr€ign Entiti?g.
<br />The i,Dlrlt!', ifiq per:6'n:5 rnusl prouide Form !il-9 Ia tl:'e payor tr:r
<br />purp,sse : 'rl esLablisiring it= n1n-Irreifln ttat-ti
<br />. iii the case af a disregarrJe'l enlilll '"1ith a lJ.L\' r:'stner,lhe Ll-S' ':r"'ner
<br />of tlre 'lisreiSard*,J 4ntit!' andflot lh+ tJisreqarcJtxJ enlit1.
<br />. lri the case,:f a grar,tcr lru5t vuilh a U.B. gtanllr rJ{ ather U'S. c';,'ner.
<br />llenerali,g- the U..5Igrarrl*r er other lj.;. orvrrer of the .qrantor trust ;rrd
<br />noq the qrarrtor 1rtJsl,
<br />. ln the case cf a |J,5 t,rrst riather ihsn q qr?nttr iru5tl. lire U.5 tnrst
<br />arrd n,rt tlre b*nejiciatrrrs '3{ the lru3t,
<br />See Puh.. 5.t i icr rnor+ rnfr:mraticn qn prlviding a Fornr 1rt/-9 or a
<br />refifi.stitJn nf norrfnreiqn 3t3ius t4 aucid *rthh+l':lt*r.1
<br />Fareigpr per.sa* l.{ ;*rru ane a firer.3n pelaon e( tha U.S- hralrch cf a
<br />foreigt b!'nk lhaX h.is decled tl h'e tr4ated as a U-S. perscn iunder
<br />Regtilatrnls oecilt:rr 1.14.1x -1{t!tal{l'r1 or 'ather app}icahle seclion ior
<br />ch:-pter :, +r'+ p'JpasesJ, drtr ftct use F&-m "l'J-g- instead" urs the
<br />acp$rpriarte Fc<r: !T-6 l+ Fsrrn s333 {,5ee Fub- 515i- lf v'ru are a
<br />,rlrd ioJ f.."tnrt pensrsr-! iu-ld rrtdev fie'gulatioros sE*ligln 1-sE?lll-1ld,l, arj partn+rsfiip "thcl i"-,,'.t'al'r' :itned h;; quah{Bd {orei'ln pensr:n l:nds.
<br />tial is toesleC as a Jisrtsilreigll pers'rn fi;r p:rpos€s Dl s4c1l'rn 1445
<br />;vilhhcld.ng.. ,J,c nst,-!se F,:nn 1T-'3. klst6d' ':se Fomr t?J-6Ei{P irrt'other
<br />ceriificaii,:c.i of nsrFi,s,Faigt! stlafi-rsl-
<br />N*nresitfent afien *ha fiecorne* a re*ident alirn' Generaily. oniy a
<br />n4nr€sirJeni sl,a'r ii'ld r'dt'al ulai, use lhe tenns +f a ta;t treaty to r':du're
<br />*r
<br />".116;tra19
<br />1-J-:3, tax rnr cedain tJpe,s ,:f inrcrl*, H+we','er morl leji
<br />tr*aties cnfiiain a Fr#,.isitn kna'^'rn as a saving ciause. Exceptions
<br />soecifie.C in he sa*ina;lzuse nta',' p+rmli an ex+rnption from t&1 to
<br />cLr,tnue f.r'certrin rJpes c'i in;':rnb e"*n afler the pai+e has .ltierivise
<br />become a 1J".5- reordsrt alien fi;r t*i pr-irp*se*.
<br />if 1*u ar* a U-9- residsni d:en ,tla* is r+lyilig otl srl sxceptlcn
<br />cantai-,ed in the .:adng rlause +f .r hx fear, t$ clatnr an exenlption
<br />fron: U.S- lar on ted-a-in lJpe$ 3{ in!:orne,'teu must attach a statement
<br />to Fsrfin'!i,L'l that sF-ati{ies lh€ follcr,virq {iu'e itefirs.
<br />1, Tha treat; ,:c{lnirt'. Garsrall'r'. {frie rnlgt be lhe s€me treaty under
<br />,.,chich trail c{er'rned exemp'tiotr fi*m ts-t as a nonresident alien-
<br />2- l}e treati article addr*-ssing *te incolre-
<br />3 The article nunth+r ior lccaiisn! in the tan treatir 1531 ccntains tlt*
<br />sa','irg,:laus* .and il e exc€ptj+fts-
<br />'!. Th': tJpe 3r'i afitJunt af incDme lhat quafiies f':r Ure exemption
<br />fror-n lax.
<br />5. Suffl€]ent facts 16 iusi}t'the e.{e*pdantrrtn ta-\ under the temrs r:f
<br />the irealli.?Jti[le"
<br />Fxanrole. Arlitle ?t of ltle t-.1.S.-China iniJame tax trt*tf a116,'/s an
<br />exernp{bn, fro{r ta;t fr:r;,:liofarshrp inc'-'me recei','ed b1- a.C-hinese
<br />str,t,Jent tefi:p.l]r3rib F{*5erit in the Unitri Slates. Uflder U.5- laur- this
<br />stu,iant ',urlll teco:r,e a resi,Cetlt alisn ft r ia,t pilrpr:ser if their s1a? ilr the
<br />United State: p-:,.seais 5 ,: alerrdan 1'ears .ll6it;1t;s-1. paragraph ! o{ the
<br />firut Pr*tc,:rl to tJre U-3.-r'-;hina treet,' idate.J Aprit 3o, 1364f allo+rs tlie
<br />pr+,rsions oi.*rli,J+ 2rl l,: c*ntrnu* t i a71'N1 +';ztt efter ile-fhilresq
<br />s{urjent k!s:{mes a rEGiden{ aiierr cf 'll-re United States' A Chines*
<br />slud,errt ,'vhc, qualifies fisr thi* exDeFticri irind*r p-r*.rgraplt 2 tf the frnl
<br />Frut,lcqdl ari'J is rei; ir:r1 nrr thi's ertepiron tc' ':laim an siemp?i'-Jn fr*tn tar
<br />nrr their;cholat:;iif oif*ll'.:'.','*l',ip rn::,rr,e 'r'cuid dttach tD Fr.nnt*'d-9 a
<br />Etatem€fi{ that iir:lr,;,C*s i.ir* rni,:,n:rat;,:n desr:riberi abog+ tt ?Llpport that
<br />*rernpli,:t-r-
<br />l{ yr-rr rre a nr,ntesident alien .rr af''reiqn +rrtir7. gil'* the r4questet the
<br />app.rnp{iat* .Larflplet€.d F'vat ','l-3 or Ftwn 3233.
<br />Backup Withholding
<br />What is backup I'rrthfteildi*g? Fer:c,ne maf:itrg tei'taiil Frs'Jrntnts ttrr you
<br />r,.lust unds{ certain 't3r'r'ditis115 'riitl,hr:fd and Pa}'to lhre lES 24Yt Ei such
<br />payment3- Tl',rs. i'r i?llsd !6r-,lrr-rp idtrh.h;'lCing." Pal"menis that n-"ay be
<br />sr:r[,j+:r l,r baikr,rp, xltlrF,:ldin,-] iiircft.;de. b.;t are n,:t lifiited 19. ir,t4r+st.
<br />1an-si{errat rnlel*et. diti'Jends bmkgr ari'l lrafi*t l1r-hartqe
<br />tralraacti,:ns, r*nts. rui'alti=s. nanerapk4'ee p6'.t'' paym+nts mddE itl
<br />set$dmeflt nf p.:'/1li:errt.ard *nd third-parti rrstr'rlk transatlir-'ns, snd
<br />,:€dain FrEf,me{riti tr':sn iish jntl bnat i'p.141l;'.5. Feal eztat* lrarrsacti':ns
<br />are nrt:ubletl ta backrp i"r:lhh8idrn'!.
<br />'fnu oill not be v,:b'je,:t to hrackup ,'r'ithholding or palrnents '/oli receive
<br />i{ yail gr'.,e the reoljre$*r l,riun ccrr*cl TIi'j. make lh€ pttpet .etliliaaIione.
<br />an<l repc,,t att t'r,ur ianaLll€ intere'st and r}i'rideflde 4n'latl, lax #l1trn'
<br />Paynren{a yotl r*ceirre rd!! lse:xtbj+xl tn trar-:kuP withhakling if:
<br />'1 , "y'ou d'o nct futrtigh .lar.:r Tl |l tr-l tlle rgquq*ter -
<br />! T+rr drr nst tertiif lDUr Tlll '.ri€n requi{s{i lzee lhe in'tlrr-tr:1:ans l'tr
<br />Fa* tl fc'r dstailsl;
<br />3. -Ilre lR:3 telF6 iie r"qr.!*s1*r rthat i,:u {vr\ttihed an inr'irrecl Tll'l:
<br />.l- llr* lFl'S !*llis l.ax lhat 54a are tublectr tr: backup vr'ithh';lding
<br />be,:au:e yau rlid rrol rep{,$ eil 'f 4us irt!-spa5t' artJ di'ttdentl:: afl 'llilr t'a'<
<br />retun r { ':i {eFartabls tnterest arld dilid'-nda rtr*l'!'. ot
<br />5, Y,lu C',r rut c*rhfi' lD the ?4qt')o'57+( t hat co tl 3Jp- r,ot
<br />"r.lLier'l
<br />!'a
<br />kackup''*ithh,cl,Jtfig, ds d€€.ritu€C 1n rlBrn -tr wt4e( "El tJ)rlnfig the fiUed-
<br />oul lcril' aba'ie lf,:rr lEf:"l,riahls initrest arrd di'riden'l acc+unts tpened
<br />afier i *ts3 ,:nl'1,1.
<br />Kittitas County Agreement for Services (rev.5/U/251
<br />Page L8 of 22
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