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Form W-9 (Rav- 3-2024)Foqe 4
<br />2-The United States or any of its agencies or instrumentajilies.
<br />3-A state, the District ol Columbia, a U.S. commonweal$ or territory.
<br />or any of their political subdivisions or instrumentalities.
<br />4-A foreign govemment or any of its political subdivisions, aEencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-4 dealer in securities or commodities required lo register in the
<br />United States, the District ol Columbia, or a U.S. commonwealth or
<br />tsrrilory.
<br />7-A fulures commission merchant registered wilh the Commodlty
<br />Fulures Trading Commission,
<br />8-A real estate investnrent trusi.
<br />9-An entity registered at all times during the tax year under the
<br />lnveetment Company Act ol 1940.
<br />10-A common trust fund operated by a bank under section 584{a}"
<br />1 1 -A financial institution as defined under section 581.
<br />12-A middleman known in lhe investment community as a nominee or
<br />custodiar.
<br />13-A trust exempt from tax under section 664 or described in section
<br />4947.
<br />The following chan shows types of payments that may be exempt
<br />lrom backup withholding. The chart applies to the exempt payees listed
<br />above, l through 13.
<br />lF the payrnent is for THEN the payment is exenrpt
<br />for...
<br />. lnterest and dividend payments All exempt payees Excepl
<br />for 7.
<br />transactions Exempt payees 1 thrr:ugh 4 and 6
<br />through 1 1 and all C corpoftrlions.
<br />S corporations must not entet ar
<br />exempt payee tode because lhey
<br />are exempt only ior sales ol
<br />noncovered securities acquired
<br />prior to 2012.
<br />r Barter transaclions Exempt paye€s 1 llrrough 4.
<br />and
<br />F-A dealer in s€curities, commodities, or deriuative linancial
<br />lnstruments (including notion al principal conlracts, fu lures, forwards,
<br />and options) that is regislered as such under the laws cf the United
<br />States or any state.
<br />G-A real estate inveetment trusl,
<br />ll-A regulated inveetrnent company as defined in section 851 or an
<br />entity registered at all times during tfie tax year under tfte lnvestrnent
<br />Crrnpany Act ot 1940.
<br />l-A common trust fund as delined in Eection 544{a}.
<br />J-A bank as defined in section 581.
<br />K-A, broker.
<br />L-A trust exempt lrom tax under section 664 or described inr section
<br />aeaT{a}{1 l.
<br />M-A tax-exempt trust under a section 403{b) plan or section 457{9}
<br />plan.
<br />l{ote: You may wish to consult wi:h the financial institution requesting
<br />this form to determine whether the FATCA code and/or p-xempl payee
<br />code should be completed.
<br />Line 5
<br />Enter your address (number, street, and apartm€nt or suite number).
<br />This is where the requester of this Form W-9 will mail your informatlon
<br />relr.rms. lf this address differs from the one the requester already has on
<br />file. enter "NEW" at the top. lf a new addrp-ss is provided, lhere is still a
<br />charre the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter y6ur clty, state, and ZIP code.
<br />Part l. Taxpayer ldentilication Number {TlN}
<br />Enler your TIN in dre appropriate l>ox. lf you are a residenl alien and
<br />yau do not have, and are not eligible to get. an SSN, your TIN is your
<br />IHS tTlN. Enter it in lhe entry space for'lhe Social security :rumber. [f you
<br />do not have arr lTlN, see How to get a I/N below.
<br />lf you are a sole proprietor and you have an ElN, you may enler either
<br />1'r:ur SSN or ElN.
<br />lf you are a single-member LLC that is disregarded ae an entily
<br />separate from its owner, enler the orvner's SSN {or ElN, if the owner has
<br />onej. lf the LLC is classi{ied as a corporation or partnership. enter lhe
<br />entity's ElN.
<br />llote: See What Name and Nutnber To Give the Requester,later. for
<br />further clarification of name and TIN combinalions.
<br />How to get a TlN. lf you do not have a TlN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, from your local SSA office or get thls {orm online al
<br />vtutw.SSA.gov. You may also get this form by calling 800-772- t213. Use
<br />Forrn W-7. Application for IRS lndividual Taxpayer ldentilication
<br />Number, to apply for an lTlN, or Fonn SS-4, Application for Ernployer
<br />ldentification Number, to apply for an ElN. You can apply for an EiN
<br />online by accessing the IFS website at wwtv. irs.govlElN. Go lo
<br />vtww.irs.govlFarms to view, download, or print Form W-7 and/or Form
<br />5S-+, Dr, you can go to www.irs.gad1rdeforms to place an order and
<br />ha're Form W-7 anrllqr Form SS-4 mailed to you within 15 business
<br />days-
<br />lf you are asked to complete Form W-O bqt do not have a TlN, apply
<br />for a TIN and enter "Applied For" in the space for the TlN. sign and date
<br />the fcrm, and give it lo the tequester. For interest and dividend
<br />Fayments, and certain payments made rvith resp€ct to readily tradable
<br />inslruments, you will generally have 6o days to get a TIN ard give it to
<br />the requester before you are subJect to backup wtthholding on
<br />paymente. The 60-day rule daes not apply to other types o{ payments"
<br />You will be subject to backup withholding rrn all such payments until
<br />1,ou provide your TIN to lhe requesler-
<br />ttlote: Entering "Apptied Fod' means that you have already applied for a
<br />TIN or that you intend to apply for one soan. Gee also Establishing U.S"
<br />status for pirposes ol chapter 3 and chapter 4 withholding, earlier, for
<br />when you may instead be sublect to withholding under chapier 3 or 4 of
<br />the Code.
<br />Catrtion: A disregarded U.$. entity that has a loreign owner rnusl use
<br />the appropriate Form W-8.
<br />. Payments over $600 required to
<br />be reported and direct sales over
<br />$5.0001
<br />. Payments made in settlement of Exempt payees 1 through 4.
<br />Generally, exempi payees
<br />1 through 5.3
<br />payment
<br />nettivork
<br />card or third-party
<br />transactions
<br />l See Form 1099-M|SC, Miscellaneous lnformation, and its instructions.
<br />2However, the {ollowing payments made 1o a corporation and
<br />reportable on Form 1099-MISC are not exempt frorn backup
<br />rvithholding: medical and heatth care paymenls. atlomeys' fees, gross
<br />proceeds paid to an attorney reportable under seclion 6045(fl" and
<br />payments lor sewices paid by a federal executive agency.
<br />Exenption frorn FATCA reporting code. The following codes idenlrfy
<br />payees that are exempt from reporting under FATCA. These 6odes
<br />apply lo persone submitting this form lor accounts maintained outside
<br />of the United Stales by certain foreign financial instiiutions. Therefore, if
<br />you are only submitting this form lor an account yoil hcld in the United
<br />States, you may leave this field blank. Consult with the person
<br />requesting this forrn if you are uncertain i{ lhe financial inslitution is
<br />subiect to these requiremenls. A requester may indicale lhat a code is
<br />not required by providing you with a Form W-9 with "Not Applicable" (br
<br />any similar indication) entered on the line for a FATCA exemption code.
<br />A-An organization exempt from lax under section 501{a) or any
<br />individual retirernent plan as defined in section 77o1(4{37}.
<br />B-The lJnited States or any o{ its agencies or instrumertalities.
<br />C-A state, lhe District of Columbia, a U.S. commonr,vealth or
<br />tenitory, or any of their political subdivisions or inslrumentalities.
<br />D-A corporation the stock of which is regularly lraded on one or
<br />more establislred securities nrarkets, as described in Regulations
<br />section 1.1a72-1 (c)(1)(i).
<br />E-A corporation that is a member of the same expanded affiliated
<br />group as a corporation described in Regulations section 1 .1 a72-1 {c}(1 }{i}.
<br />Kittitas County Agreement for Services (rev.5/La/251
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