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Faq* 3
<br />Form U{-9 lFlef- 3-?024i
<br />Certain oauees and p€vments are exempt frotr backup "'''ithhc'iding
<br />See Exemj:t iayee co;/e, later. and the separate lnstructi'rne {Dr the
<br />Ftequester of Fomr T/-9 for mcre infarmation.
<br />See also Esteblishing IJ.S. stattts l.]r purqlses of thapter 3 afid
<br />cfiairter 4 u'tithholding, earlier.
<br />What ls FATCA Heporting?
<br />The Foreign Account Tax Conlpliance Act {FATCA.; tequires a
<br />particrpating foreign financial institutinrr to report afl U.3. atci]unt
<br />irclders thaiare specified U.S. pe"tcns. (lerlain payees are r+rempt frrxrr
<br />FA;-n r*pottin.q .'See Exenption from FATrIA repofting torle. later. and
<br />the lnstflrctions for the Requester of F,:rm '/d-9 lor more ir^af'rrrnali*n-
<br />Updating Your lnformation
<br />1'cu nruit provide updated information to anv pBEDn lo xhr:m yr:u
<br />clarm+d t'r Lre an exempt payee it you are nrs longer an e;{.Bmpt p'a}'ee
<br />and anticipate recei'ring reportable payllsnts in tie {ult,r+ frorn thie
<br />[er+,:n. ri, example, y"':u nray need t6 provide updated information i{
<br />u$u are a C corporation that elects to be an S corporatirn' or if y':u are
<br />no ionger ta.< eienrpt. ln additicn- you must fumish a ne'!',' Fetrn i{i'-9 if
<br />the naire or TIFI changes for the account, {or example. if the grantnr of a
<br />grantor trust dies.
<br />Penalties
<br />Faihire to lurnish TlN. lf yoir fail to ftrmrsh your conect Tll'J to a
<br />requester. y'r,u are subjeci to a penalty of '950 for +ech sucJr.failure
<br />unless youi failure is due to reasonable cause and not to fiilliul neglect-
<br />Civil nerralfu for falsc inforntaliotr willt respect to withlroltling' lf you
<br />n.ake a fals6 Etatement with no reasc)nable basrs that r4suh3 ln nl
<br />ba,;kup wiihhctding. yott are strbject to a 5500 penal\'-
<br />Crirni*al penalty fo r f alsifying inlorrrtation. $lilifully {alsifving
<br />,;ertifications or affinnati,:ns may sub.iect you to criminal penalttes
<br />including f n*s and/or imptis.rnrnent.
<br />Misrse ol TlNs. lf the reqr:ester discloses or uses TIIJs in *'icla.li':n c'{
<br />fecleral lalv. lhe requester nray be subject to cjvil snd ':rimir'al penalties'
<br />Specific lnstructions
<br />Line I
<br />YoLi nrug! Enter one cf the folk-'ivlng on this lin*. clt' not lea';s this lin'l
<br />blank- The name should nlatch the name Dn yaurta,'i r*1!'lrn-
<br />lf this Form Vi -9 is for a joint acctunt iother than an rcc*unt
<br />rnaintainecl by a foreign financial institution iFFlii. list fir:l, and then
<br />circle. the name of thE persrsn cr entity ivhose nitmb*r y'-'u *ni€r*d irn
<br />Fart I ,.rf Fomr W-9, lf 'liu are providtng Form dJ-9 16.3rr FFI 1'] dscrtment
<br />a ioint aceaunt, eachhrskler ol the account that ie a U.5 Fers'ln muE
<br />prcvtde a Fcrrn $/-9.
<br />. Inc{ivklual. Generally. enter the ngme ghcwn cn your tax return- lf lrrcu
<br />l'r;:ve change,J yottr lait name withr:ut informirg the {i+dal Secrrity
<br />Administraiicn iSsA) cf the narne ':hange enlet {t}ut firct n3mr' the ['3st
<br />nanre as shcrvn on yDUr SiJcial zecurity carr)' and yotir nat'r iast nan:*'
<br />Hote for lTlN app:licalrt: Enter vottr individual lleme 35 i!','ra- e'rrtered
<br />ln yc,u, Form W-7 application. line t a- This should als+ be lhe same as
<br />th+ name you entereel an thg Fgnn 10+0 yc-'tl filed n'ith 1'our applicalrorr'
<br />. Sale prc'prietr: t . Ent-er 'y'our individual fiarne as shcr','.'n un 1.'':ur FJr,''ls
<br />1rl.lD on lirie 1. Enler yr:urbtt='in**s'lra'Je' or'dr-'in.q F:usines= as" iDts'F'1
<br />riame .Jft tine 2.
<br />. Padnerehip. C corpvralie>n, S cttrlJorati(rn, rrr Ll-C, nthcrtlilan i+
<br /><liisregarcled'ettlity. Enter the +nliiy's name as- ehcvrn 'lf ille eflliti's t-#'
<br />retum-on lins 1 and any ftusinezs', tra4e- or DEA name ':rn line 2"
<br />. Other entities. Enier your narne as glrovrn on requir*J il'S' fe'J*rql 1*r
<br />,locumenlg r:n iine 1. This rrame ahould match the nanre sho'Artr rrtl the
<br />chader or other legal dr:cument crealing the en6$. Enter afly business
<br />irade. or DBA name rsn line 2.
<br />. Disregarcleel entity. ln r;eneal" aljt-t:;iness *nliiy that hae a single
<br />r:wner. includirr an LLtl. and is rt4l a tar?oralion is disre-q.erded *s rt
<br />entitv seFarale ir.rtrt tts owrrer (a cl:reg.rrd+d Elltityl. See FleE'-llationr
<br />sectiqn jot.; zot -?k::l(?\. A disregad€d entity shrLLltJ ':he';k th+
<br />ancroorral+ Lrox fr:r the taxclas=.ificalian oJ iia civner. Enter the Dlrns['s
<br />nri,t* on line 1. The nante of th,: ovJner er.lterecl cn lirre 1 should nel'sr
<br />tse adiercgarrJecl errtity. The fiaille on line 1 should be the nanre sh'r'"en
<br />ori i|e inr,]me tax return on',','hich lhs inr-'ome sh':r'rld he replrrte'J FoI
<br />*:rarnsll*. if a forreicn LLC rhat i5 trea{*d as a drsregardhd sfitity {o{ U"*-
<br />i*a*-i,ir rt* p"tpos'es hss a srngll* ownertl'et is a U.S. parsonr' tl'r* Ld-$'
<br />o,,"nei 's narne ls required t,r b,e plalided on line I . if &e direct oi'rner of
<br />the e{r{ity is .alea a ,lisregardedr ersttf, €rTt'*t lhe firsi orcner tirst is no{
<br />disreqarded for iedatal ta* pn:r'pcce*- En *r th* disregarded enlill"s
<br />n4rnjrrn rin'* 2. l,l tire +*r:er o{ t}.e disra3:rded enlity is a fotaign'pers:rr'
<br />ilre,o','nr,er rnust camplete an appropriata FDrm i".'-* ir€t*ad 'eJ a Fafin
<br />i!'-tt- -ihis is th* ease .uen rf t.he forei;n g*ts+n has a U -'3. T9$l'
<br />LineZ
<br />li 1au lhai..e a busittess rranre. lrade narr*" DBA rsrne, *r 'Ji'sr*gerd'+1
<br />er:tig rna.ma,. entar it nn iifle 2..
<br />Line 3a
<br />Chs;k: the appr,:prlate b.rr 'rn line 3a for the U-5" f*detal ta:e
<br />':lass{ficalinn af li:E Fegnn ','rhi:ss name is *rdt=red flix lir-e 1. slhe':k' anii
<br />anre Lox +n finre 3a-
<br />lF th* entityrinclividual ln lilre {
<br />isa{n}...
<br />THEII{ check tlre irex fqr
<br />. &:rper'cticc {}*ryr:ratiar
<br />. lndi'-'i,Jiua1 ar
<br />r Sal-! proFlfi*t€{.rh ip
<br />lrrcli'u,idual,r*o[e proPrriet*r
<br />. LLC,:lassiftad as e FafinershiF
<br />f,rr U.5. {edeml taj( llutp,lsss cr
<br />. LLf, lhat has filed Fomr 8832 or
<br />2553 *i*atJfig to be lar'ed ai a
<br />.:rrp€ration
<br />Linlited liebiliiy' cc'r*pan'n and
<br />ent4r lhe aFpropnaie lax
<br />classi{icaiir-n:
<br />P = Partnershjp^
<br />C=Dcotperatist:.tr
<br />i = 5 corporatir.tl.
<br />. Fari.rerBhip Partnership.
<br />. TnJslje€tate Trusuestaie-
<br />L,ine 3b
<br />llheck; ilis b,,rx id yau Er+ a paftnersh;p' linr:ludrng an LLC classi"ie'C as :
<br />parln*rlhrip for 1J.9. ierieral la; FLrrF+eesj" lilist. ot .slale lhat has any
<br />ic-,reign partner=. +'+ners. cr bieneficiarias' arid yr-'Lr are pFr*idinq thie
<br />frrrm'ir a nartne;'sftip. tnlst. Dr e51a1*. in *'hiclyo':r-: hai'+ sn c'wnershi['
<br />ini*r"*rlou "tust
<br />,;hrerk th€ bc,$ ':rr line 5b iJ y':ri i+cer','t a Forr: r'r'18
<br />,irr,Jacurn*ntar1 +tiiderwe] {rom ar''{ F'adner' r,';';ner.-c'r" h-*r're-1i':iary
<br />e*{uh,lishing for+ign stelus tr i{ yoLi r*li'+ a F':mr
<br />"rrl-?
<br />ir'rn'l afi}
<br />p:,rbr*r. ,r',iine:. ,ri henefciary that has +he'cked the bo:'- 'r:r lire 3b
<br />Hctri: A partn:rship that proddes a Fi'rm Si-9 end the*|":= h':r 3b nra!
<br />be ra1,,rir:d t6 Dsmplete Sche"JLrles fii-t ard Fi-l lF'lrrn 1[',isl' Fr'r m*re
<br />infcrmatiorr. 5s€ 1l:E Fai'|letship inrslrr^;cticns fr:r St:hetiuiee H-l ':n'C K-3
<br />.:F,:rFrr illl8Sl.
<br />l{ .r:u .sre r+tutr€'J 1.r :ornFlEt* line 'llk krui:{ail lo df,r 3o. j.rc.il ma:}' not .
<br />retJirle tl-,e rnf.:,r6.!ation n+c;:.-<ary ta llle a c,:,rrr;t inf,rrr:aticn re'Lurn .'*'hh
<br />th* lFi.l-i c,r f|rnisfN a ttftee:l paile€ staierfient to -rut x" F€dfl€{s sr
<br />b,erref icia*es.- 9ee. for erample. -:eu:ti';n: t6{$. il23 and ET24 f:'r
<br />penalties th,al rcal' aPPll.
<br />L.ine 4 Exenlptiqns
<br />li :tr-J Jr: :{+mEt tronr bac}.trp ;"rtr'hr,l'Jrrq :ndrrr FATCS rF{'lrtr4l'
<br />+'iter rr :i'+ a1g.ttpiat+ ipaci e-"r, lr* : ari cc'Jei:: lrr:t -r3:'r apf'rlJ tt
<br />'!tlj.
<br />Exenrrpt paye- e r;oete'
<br />. 6,enerall3. indi'ri,Jua{= iir,clL;rdirg arde prrr:pri+l,f,rsj ate rrfi:'"rsfirpt frorn
<br />backup',r,ithhc,ldin g.
<br />. E:tep,t 95 prauirJed lsel's':i, +r.:rF*nli-rns are er'empt i*nr, irackup
<br />',,rilhh,;l.drnE fc+ crert:ir palcnnents inclurdit"t3 intereet sfid d;i'den'1s'
<br />. C.r,Jpratic,rts at* nr:rt e;{4mpt lrorrr ba:hlp '.r,ritl'lh'rldirx; i':r paiments
<br />r=r,.ade ir, setti*nr*nt rrJ Fa!'meir'i ':ard tr th,r'j-parq/ rret'r'-jtk ;13rrsa:tiar's
<br />. ,i-,s,r-F*:ralioriF- a.r* fl.aI eyeffiplfram L,atkup tui-thhrrtding B'i1h r*.sFect t r
<br />attorneS,s' ieeg rtr qtf:ss prr:r:edzpairJla att4melrs. and tt{flc'3ti:'n:1
<br />lhal prr',ri,1e r:a*di{:al q heallbt tae 5rrltcas are ne;t e:{emF'j
<br />"iriiil
<br />i+sp+:t
<br />1!' Falr'r"fients reparl.able ':n Fnrm' 1t19!t-ltdli;C"
<br />Tl',e {rlla'.q'in,; tqrIe". rdenltf? pa'!c'9.11-\al 4[e e;'.enrpt frarn b':'l'kttF
<br />orlhh,ilding. Erit=r &e aFp{,}Friale tc'de in tJr'* sFa*e ':'il li-e -1
<br />'I - gn .crgani:zEtion e;o;Efiipt frorn la:; under '!'ec1i*n 5fl1i*1. *"''r' 1pL 'tt
<br />sr cu,it,rdiaia,lc*urdt uricl€r ss:iiofi -.1fl'Jlb',t.?l ii tfr ettDUnt satigfi€'s the
<br />requirer-nen1s sf z*:tiqn.1D1 if.!r21,
<br />Kittitas County Agreement for Services (rev.5/U/25)
<br />Page L9 of 22
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