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FormW-9 lQev. 3-2O24)Fase2
<br />must obtain your correct la(payer identificstion numb€r FfN), lvhich
<br />may be your social security number {SSN}, individual taxpayer
<br />identification number {lTlN}, adoption taxpayef identification number
<br />{ATIN), or employer idenlification number {ElN}" to report on an
<br />informalion return ihe amount paid to yGu, or olher atnount repDrtable
<br />on an information relum. ExampXes ol information return.s include, but
<br />are not limited tc. the following.
<br />o Form NO9g-INT (interest earned or Faid).
<br />. Form 1099-DlV {dividends. including thase frorn strc*s or rnutuat
<br />funds).
<br />r Fonn 1O99-MISC {various types of inccme, priz€s, awards, or gross
<br />proceeds).
<br />o Fonn 1099-FIEC {nonemployee compensatiGn}.
<br />r Form IO99-B {stock or muluat fund sales and c€fiain other
<br />lransactions by brokers].
<br />, Form 1O99-S {proceeds from r€al estate transaclions}.
<br />. Form 1099-K {merchant card and third-party neli,rrork transactidns}.
<br />. Form 1098 {home mortgage interestJ. 1098-E {student loan interest},
<br />and 1 098-T {ruifion}.
<br />r Form 1o99-C (canceled debt).
<br />c Form 1099-4 {acquisition or abandonment of secured properiy).
<br />Use Form W-9 only if you are a U.3. person {ncluding a residenl
<br />alienJ, to provide your conect TlN.
<br />Caution: lf you don't retum Form W-g to tfie requester rvith a TlN, you
<br />might be subiecl to backup withholding. See What r.s bac&up
<br />withholding,laler.
<br />By signing the lilled-out form. you:
<br />1. Certi{y thal the TIN you are giving is correct {6r yol are waiting for a
<br />number to be issued)i
<br />2. Certi{y lhal you are rot subjecl to backup withholding: or
<br />3. Claim exemption frorn backup withholdirrg i{ you ars a U"S" exempt
<br />payee; and
<br />. a, Certily to your nonJoreign status for purposes of lrithholding under
<br />chapter 3 or 4 of the Code (if applicable); arld
<br />5. Certify lhal FATCA codefsi entered on this fonn {if anyi indicating
<br />that yDU are exempt from the FATCA reporting is conect. See Whaf is
<br />FATCA Reporting, latel for further information.
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />lhan Form W-9 to request y6ur TlN, you must use the requester's form :f
<br />it is subslantially similar to this Fonn W-9.
<br />Definition ol a U.S, persorr, For federal tax purposes, you are
<br />considered a U.S. person il you are:
<br />. An individual who is a U.S. cilizen or U.S. residenl alien;
<br />o A partnership, cc'rporalion, company. or association created ar
<br />organized in the Uniled States or under the laws of tfie Unit€d States;
<br />' An estate {other lhan a foreign estate); or
<br />. A domestic lrust (as defined in Reguiafions sectisn 301.7701-71.
<br />Establishing U.S. status lor purposer of chapter 3 and chapter 4
<br />withholdirrg. Paymenls made lo foreign persons, including certain
<br />distribulions, allocations ol income, oilransfers oI sales proceeds, may
<br />be subject to wilhholding under chapter 3 or chapter 4 of the Code
<br />(sections 1441-1474). Under those rules. if a Form ti,l-9 or other
<br />certification of non-foreign slatus has not beeE received, a wilhhrlding
<br />agent, bansteree, or partnership (payor) generally applies presumption
<br />rules that may require the payor to withhold applicable lax from the
<br />recipient, owner, transferor, or parlner (pay€+)" See Pub. 51 5,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must provide Form W-g lcr the payor for
<br />purposes of establishing its non-foreign status.
<br />r ln the case of a disregarded entity with a U.S. olvner, lhe U.S. orAner
<br />of the disregarded entity and not the disregarded efltity,
<br />o ln the case of a grantor lrust wilh a U.$. grantor ol olher U.S. ol,rner,
<br />generally, the U.S. grantor or other U.S. owner of lhe granlor trust and
<br />not the grantor trust.
<br />. ln the case of a U.S- trust (olher than a granlorlrusl). the U.S. trust
<br />and not the beneficiaries of the trust.
<br />See Pub. 515 lor more information on providing a Form S/-9 cr a
<br />certification of non-foreign status to avoid withholding.
<br />Foreign person. lf you are a foreign person or the U"S. branch o{ a
<br />foreign bank that has elected to be treated as a U.S. person {under
<br />Hegulations ssction 1 .1441-1{b){2[iv] or other applicable seclion for
<br />chapter 3 or 4 purposes), do not use Form W-9. lnstead, uBe the
<br />appropriate Fonn W-8 or Form 8233 (see Pub. 5151. lt yru arc a
<br />qualified foreign p€nsion Iund under Flegulations section 1.S97{l}-ltdl or
<br />a partnership that is lvholly owned by qualified foreign penslcn funds,
<br />that is treated as a non-foreign person for purpos€s of s€ctirn 1445
<br />withholding, do not use Fonn W-9. Inetead, use Form'llrt-8EXP {crother
<br />certification of non-foreign status).
<br />Nonresident slien rvho becomes a resident alien. Generatly, only a
<br />nonresident alien individual may use the terms of a tax treaty io reduce
<br />or eliminate U.S. tax on certain types of incame. Howeuer. moel tex
<br />tiealies contain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may permit an exemption frorn tax to
<br />eontinue for certain types of incame even after the paye€ has otfierwlse
<br />become a U"S. resident alien for tax purpos€s.
<br />ll you are a U"S, residenl alien rrvho is relying on an excepiion
<br />contained in the saving claus€ of a tax treaty lo claim an exemption
<br />from U.S. tax on certain types of income, y6u must attach a gtalement
<br />to Form W-9 lhat specifies the following five items.
<br />1- The treaty country. Generally, this must be the same treaty tJrder
<br />which you claimed exemption from tax as a nonresident alien"
<br />2. The treaty article addressing the income.
<br />3. fhe article number {or location} in the tax treaty ihat cofitains tfie
<br />saving clause and ils exceptions.
<br />4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to justify the exemption from tax under the terms of
<br />the treaty article.
<br />Exanple. Article 20 of the U.S.-China income tax treaty allol'rs an
<br />exemption from tax for scholarship income received by a Chinese
<br />student ternporarily present in the United Slates. Under U.S. law, this
<br />student will become a resident alien for tax purposes if lheir stay in the
<br />Uniled States exceeds 5 calendar years. However, Faragraph 2 ol the
<br />first Protocol 1o the U.S.-China treaty (dated April 30, 1984f allows the
<br />provisions of A,fiicle 2A lo continue to apply even after the Chin*se
<br />sludent becomes a resident ali€n oJ the United Stat*" A Chines€
<br />student who qualifies for this exception (under paragraph 2 of the iirst
<br />Prolocol) and is relying on this exception to claim an exemptrion from tai
<br />on their scholarship or tellowship income would attach to Fonn W-9 a
<br />statement that includes the information described above to support that
<br />exemption.
<br />ll you are a nonresident alien or a foreign entity. give the requeslef tlts
<br />appropriate completed Fom W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain paymenls to you
<br />must under certain condilions rvilhhold and pay to the tFS 24{o of suctl
<br />payments. This ie called "backup lvithholding." Payn-rents thal may be
<br />subject io backup withholding include. but are not limited to, interesl,
<br />iax-exempt interest, dividends, broker and barter exchange
<br />lransactions, rents, royalties, nonenrployee pay. paymenti made in
<br />settlement of payment card and third,party netlvork iransarlions. and
<br />certain payments from fishing boat operators. Real estate transaciions
<br />are not subj€ct to backup withholding.
<br />You will not tre subject to backup withholding on payments you receive
<br />il you give the requesler your conect TlN, make the proper cedifications,
<br />and report all your taxable interest and dividends on )iour tax return.
<br />Paynrenls you receive will be subject to backup withholding if:
<br />1. You do not fumish yr:ur TIN to the requester:
<br />2. You do not certify yourTlN rvhen required {see the instruclions for
<br />Pad ll for details);
<br />3. The lFlS tells the requesler that you fumished an inconect Tll'lt
<br />4" The lFlS tells you tfiat you are subject to backup withholding
<br />because you did not report all your :nterest and di ridends on your tax
<br />retum {for repofable interest and dividends only}: or
<br />5. You do not certify to the requesier that yoil are not subj€ct to
<br />backup rvithholding, as described in item 4 under "By signing the ffjed-
<br />out form" above {for reportable inlerest and dividend accounts opened
<br />after 1983 only).
<br />Kittitas County Agreement for Services (rev. 5/t4/25)
<br />Page 15 of 22
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