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Form 14r-9 {Rev. 3-2024J Pase 4
<br />2-The Uniled Stales or any of ils agencies or instrumentalities-
<br />3-A state, the District ol Columbia, a U.S. commonwealth or territory,
<br />or any ai lhdr potitical subdivisisns or inst{umentalities.
<br />4-A foreign gcvemment or any of ils political subdivisions, agencies,
<br />or instrumenlalities.
<br />5-A carporation.
<br />6-4 dealer in securities or c.omm+dities required to register in the
<br />United States, the District of Golumbia. or a U.S. commonwealth or
<br />tenilory.
<br />7-A ftrtures commission merchant regislered wilh the Commodity
<br />Futures Trading Commission.
<br />8-A real estate investment trust.
<br />9-An entity registered at all times during the tax year under the
<br />lnveslment Company Act ol 1s40.
<br />10-A common trusl fund operated by a bank under section 584ia),
<br />'! 1 -A linancial instilution as defined und€r section 581 .
<br />-12-A middleman known in the investment community as a nominee or
<br />cuslodian.
<br />l3-Atrust exempt from tax under section 664 or described in section
<br />4947.
<br />The following chart shows types of payments that may be exempt
<br />from backup wilhholding. The chart applies to the exempt payees listed
<br />above. l through 13.
<br />IF the paynrent is for THEN rhe paynrent is exempt
<br />ft:r...
<br />. lnterest and dividend payments All exempt payees excepl
<br />l(lt /.
<br />r Brokertransactions Exempt peyees 1 through 4 and 6
<br />through 11 and all C corporalions.
<br />S corporalions must not enter an
<br />exempt payee code because they
<br />are exempt only for sales of
<br />noncovered securilies acquired
<br />prior to 2012.
<br />. Barter transaclions Exempt payees 1 thr.ough 4.
<br />and
<br />. Payments over $600 required tl]
<br />be reported and direct sales over
<br />$5,ooo'
<br />. Payments made in senlement of
<br />paymenl card or third-party
<br />network lrarsactions
<br />Exempt payees 1 through 4.
<br />l See Form 10s9-MlSC, Miscellaneous Information, and its instructions.
<br />2 However, the tollowing payments made 1o a corporation and
<br />reporlable on Form 1099-MISC are not oxempl from backup
<br />withholding; medical and heallh care payments. attomeys'fees. gross
<br />proceeds paid to an attorney reportable under section 6045(f), and
<br />paymenls for services paid by a federal executive agency.
<br />Exemption from FATCA repoding cotle. The following codes identify
<br />payees that are €xempl from reporting under FATCA. These codes
<br />apply to persons subrnitting this form for accounts maintained outside
<br />of the United States by certain foreign financial institutions. Therefore, if
<br />you are only submitting this form {or an account you hold in the United
<br />States, you may leave this field blank. Coneult with the person
<br />requestlng this form il you are uncertain if the financial institution is
<br />subiect to these requiremenls" A requester may indicate lhat a code is
<br />not required by providing you with a Form W-9 with "Not Applicable" (or
<br />any similar indicalion) entered on the line for a FATCA exemption code.
<br />A-An organization exempt ftom tax under section 501{a) or any
<br />individual retirement plan as deiined in section 77O1(a)(37).
<br />B-The United States ar any of its agencies or instrunrentalities-
<br />C-A stale, the District of Colunrbia, a U.S. ccmmonwealth or
<br />tenitory, or any of lheir political subdivisions or inslrumentalities.
<br />D-A corporation lhe stock of which is regulady traded on one or
<br />rnore astablished securilies markets, as described in Regulations
<br />section 1 .1 472-1 {c}{ l}(i).
<br />E-A corporation that is a member of the same expanded affiliated
<br />group as a corpo.ation describ€d in Regulations section 1. 1 472-1 (c)(l Xi).
<br />Kittitas County Agreement for Services (rev.5/La/25)
<br />PageLT of22
<br />F-A dealer in securities. comrnoditres, or derivative linancial
<br />insiruments tincluding noti$nal principal conlFacts, fulures, fonvards,
<br />and options) that [s registered as such under the lalvs of the United
<br />States or any slate.
<br />G-A real estata investmert trusl"
<br />H-A regulated invesunent company as defined in section 85'l or an
<br />entity registered at all times during the tax year under the lnve-strnent
<br />Company Act of 1940.
<br />l-A common trusl fund as dejined in section 584{a}.
<br />J-A bank as delined in section 581-
<br />K-A broker.
<br />L-A lrust exernpt from tax urder secfion 664 or described in section
<br />aeaT{a}{1i.
<br />M-A lax-exempt lrust under a section 403{b) plan or seclion 457(9)
<br />plan.
<br />Note: You may wish to roilsult with lhe fnancial instilution requesting
<br />this form to detennine whether the FATCA code and/or exempl payee
<br />code should be complet*d.
<br />Line 5
<br />Enter your address {number, street, and apartment or suite number).
<br />This is where the requester ol this Fonn W-9 will n:ail your information
<br />retums. lf this address differs Jrorn the one the requester already has cn
<br />file. enier "NEW" at the top. lf a new address is provided, there is still a
<br />chance the old address'rdll be used until the payor changes your
<br />address in their records"
<br />Line 6
<br />Enter your city, state, and ZIP rcde.
<br />Part l. Taxpayer ldentification Number (TlN)
<br />Enter your TIN in the appropriate box. lf you are a resident alien and
<br />you do not have, and are nol eligible to get, an SSN, your TIN is your
<br />IHS lTlN. Enler it in the entrrJ spare for the Social security number. If you
<br />do not have an lTlN, see Hovt to get a IllV below.
<br />lf you are a sole proprietor and you have an ElN. you may enter either
<br />your SSIrI or ElN.
<br />lf you are a singie-member LLC thal is disregarded as an enlity
<br />separate {rom its owner, eflter lhe orvner's SSN {cr ElN, if the owner has
<br />one). lf the LLC is classr{ied as a corporalion or partnership, enter the
<br />entity's ElIl.
<br />Note: See What f.Jame and lJutrrber To Give the Feguester, latet. for
<br />further clarification ol name aad TIN combinalions.
<br />How lo get a TlN. [f you ds not have a flN, apply for one immediately.
<br />To apply ior an SSN, get Forn* 5S-5, Application for a Social Security
<br />Card, from your local SSA offrce sr get this fotm online al
<br />www.SSA.gov. You rnay a.lso get this {orm by calling 800-772-1213. Use
<br />Form W-7, Application for IRS hdividual Taxpayer ldenlification
<br />Number, to apply for an lTlFl, or Form SS-4, Application for Employer
<br />ldentification Number, lo apply for an Elf,i, You can apply for an EIN
<br />online by accessing the IB$ website at rv*r'rv.irs.govlElN. Go to
<br />www.irs"gavfForrns to eiew, downlcad, or print Form W-7 and/or Fr:rm
<br />S$-4. Or, you can go to lvur'lv. irs.govlOrderForms to place an order and
<br />have Fonn W-7 and./or Forrn SS-4 r'nailed to you within 15 business
<br />days.
<br />lf you are asked to complete Form W-9 but da not have a TlN, apply
<br />for a TIN and enter "Applied For.' in the space tor the TlN, sign and date
<br />the form, and give it to the requester. For interest and dividend
<br />payments, and certain payments made rvith respect to readily tradable
<br />instnrnrents. you will generalfy have 6o days to get a TIN and give il to
<br />the requester before you are zubiect to backup withholding on
<br />paynents. The 60-day rufe does not apply to other types of payments.
<br />You will be subject to backr.rp witfiholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Enlering "Applied Fof'means that you haue already applied for a
<br />TIN or that you intend to appiy for one soon. See also Esfablishing U.S.
<br />sfatus forpurposes of cttaplerJ end chapter 4 withholcling, earlier, for
<br />when you may instead be subjecl to withholding under chapter 3 or 4 of
<br />the Code.
<br />Catftion: A disregarded U-S. enlity that has a loreign olvner must use
<br />the appropnale Form W-8,
<br />Generally. exempt payees
<br />1 through 5.2
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