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Fsm 1'Y-9 lRev. 3-2024)Pary,a2
<br />ftuat oblain your correct l€rxpayer identifrcation numh€r Ft[{, lulttich
<br />rnay be your sociel s€cutity number {SSNi, individual taxpayer
<br />idenlification number (lTlNl, adoption laxFayer identification nunxber
<br />{ATllr$" or employer identification number frlN}" to report ofl an
<br />infornrafbn retum lhe amount paid to you, or cther amount repsrtable
<br />on an information retum. Examples ol information refums include, but
<br />are nst limited to, tfte following.
<br />. Fom 'logs-iNT {interest eamed or paid}.
<br />. Fom 1099-DlV {dividends, including tfiose hom slocks or nutual
<br />fi.rndsl"
<br />r Fom 1{)€19-MISC {various types of income, prizas. awards, or Eross
<br />praceeds].
<br />. Fonn -1099-NEC inonemployee compensation).
<br />r Form 1099-8 {stock or mutual fund sales and ceriain other
<br />tran€actions by brakersl.
<br />r Form 1099-5 (proceeds from r€sl estate transastionsl.
<br />. Form 1{i99-K (merehant card and thlrd-party network b^ansactirna}^
<br />r Fom 1098 {home mortgage interest}, 1098-E (siudent loan inter€sth
<br />and 1098-T {tuhioni.
<br />r Form 1099-C {canceled debr}.
<br />o Form 1o99-A (acquisition or abandonment of secured propedyf.
<br />Use Form W-9 only if you are a U.S. person {ncluding a residenl
<br />alieni, to provide your consct TlN.
<br />Caution; lf you don't retum Form !ql-g lo the requester rvith a TlN, pu
<br />might be subjecl lo backup witfrholding. See Whal rs bacrtup
<br />wrtftholding, later.
<br />By signing dre filled-out form! you:
<br />1. Certily thal the TIN you are gMng b correct {or you are waiting for a
<br />numb€r to be issued);
<br />2. Certify thar you are nol subject to backup withholding; or
<br />3. Clairn exemption from backup withholding il you are a U"$- exenpt
<br />payee; and
<br />4. Certify lo your non-loreign etatus for purpoees of l.rithholdinq under
<br />chapler 3 or 4 of the Code {if applicable}: and
<br />5. Certi{y thal F,{TCA code{s} entered cn this fonn ff any} indicatirq
<br />that you are exempt Jrom rh€ FATCA reporting is correct" See !$ilaf Is
<br />FATCA Repading, later, for further information.
<br />Note: lf ycu are a U.S" person and a requester gives you a fonn other
<br />than Form W-9 10 request your TlN, you must use lhe requester's fonn if
<br />it is substantially similar to this Form W-9.
<br />Definition oI a U.3. person. For federal tax purposes, you are
<br />considered a U.S. person il you are:
<br />. An individualrvho is a U.S. citizen or U.S" residenl alien:
<br />' A partnership, corporation, company, or association created or
<br />organized in the Uniled States or under the taws of tfie United States;
<br />. fui €€tate {other than a foreign estate); or
<br />. A dorne*tic trust {as defined in Regulations seclaon 301"77o1-4.
<br />gstablishing U.S. slatus for purposes of chapter 3 and chapter 4
<br />withholdilrg. Payments made to fareign persons, including certain
<br />distributions, allocalions ol income, or lranslers ol sales proceeds. nay
<br />be subiect to withholding under chapter 3 or chapter 4 of the Code
<br />{seetions 1M1-1474). Under those rules, if a Form W-9 or olher
<br />certificalion of non-foreign slatus has mt been received. a whhhotdinE
<br />agent, transleree, or parbership (payorJ generally applies presumption
<br />rules that rnay require the payor to withhold applicable tax frcrn the
<br />recipient, owner, tansleror, or parlner (payee). See Pub. 5'l 5,
<br />Wilhholding of Tax on Nonresident Aliens and Foreign Enfties.
<br />The following persons must provide Form W-9 to the payor for
<br />purpcses of establishing its ncn-foreign stalus.
<br />r ln the case of a disregarded enlity with a U,S. owner, the U.S" cwner
<br />of lhe disregarded entity and not the disregarded entity.
<br />' ln the case of a granlor trust wilh a U.S. grantor or other U.S. ot'fier,
<br />generally, the U.S. grantor cr other U.S. owner of the g.anlor trust and
<br />not the grantor lrust.
<br />. ln the case of a U.S. trust (olher than a granlor lrusl), the U.S. lrust
<br />and not the beneliciaries sf the trust.
<br />See Fub, 515 for more infonnation on providing a Form W-9 or a
<br />certifrcation of non-foreign slatus to avoid withholding.
<br />Kittitas County Agreement for Services (rev.5/M/25l'
<br />Page t5 of 22
<br />Foreign person. ll 1ou are a fioreign person or the U"S. branch ol a
<br />foreign bank that has elected to be trealed as a U.S. person {under
<br />Regulalkne sectlon 1"1aa1-1(bJ{2f,iv} or other applicable seclion {or
<br />chrapta 3 or 4 purpoees], do not use Form W-9" Instead, use the
<br />appropriate Fonn W-s or Fom 823it (see Pub. 515). lt },ou arc a
<br />qualffied foreign pension fund under ffegulations seclion 1.897$F1{4, or
<br />a parherstrip that is '.'rholly owned by qualilied foreign penslon funds.
<br />lhat is fueated as a non-foreign person for purposes of section 1!145
<br />wlthholdinrg" do not use Fonn W-9. lnstead, use Form W-8D{P (o,rother
<br />certification o{ non-foreign statua}.
<br />Nonresi{rent a[€n who becomes a resident alien. Generafiy, only a
<br />r:onreeiCent alien indi;uidual may use tfie terms of a tax treaty to r€dute
<br />sr ditninate U.S. tax on certain types of income. However, most tax
<br />:reatires csfiiain a provision known as a saving clause. Exceplions
<br />specified in the saving clause may permit an exemption from tax to
<br />continue for certain types of income even after lhe payee las olherqvise
<br />become a U"S. rcaident alien lor tax purposes,
<br />lf you are a {J-S. resident alien who is relying on an €xceplion
<br />contained in ttre saving claus€ of a tax lreaty lo clalm an exemptbn
<br />trorn U.S. tax on certain types of income! you must atlach a staternent
<br />to Form W-g that specifiee the following five items.
<br />'1" The treaty country. Generally, this must be the same treaty urder
<br />which you claimed exemplion ftom tax as a nonresident afien"
<br />f" The treaty article addressing the incorne.
<br />3" The artiefe number ior location) in lhe tax tresty that contains the
<br />saving dause and hs exceptions.
<br />4- The type and amounl of incone that qualilies {or the exemption
<br />frcff tax.
<br />5" Suffisient facts to justify the exemption from tax under the terms sf
<br />the beaty article"
<br />Example. Article 20 of the U.S.-China incqme tax ueaty atlovrs an
<br />exennplron from tax for scholarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law, lhis
<br />student will becorne a resident alien for tax purposes if their stay in lhe
<br />{-,n[t6d Slales exceeds 5 calendar years. However, paragraph 2 of the
<br />lirst Protocol to the U.S--China treaty {daied Aprit 30, 1 984} allolvs the
<br />prouisions of Arricle 20 to continue to apply even after the Chinese
<br />student loecornee a residenl alien of the United States" A Chinese
<br />student v{ho qualifies for lhis exception {under paragraph 2 of the {irsl
<br />Frotocoli afid is relying on this exception to claim an exemption frorn taj(
<br />on their scfnahrstrip or fellowship income would atlach to Form W-8 a
<br />slatennent that includes the information described above to supPort tfral
<br />exenrplion.
<br />l{ you are a nonresident alien or a foreign entity, give the requesler the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain paymenls to you
<br />must under cerlain conditions r'rithhold and pay to the lRg 24% of such
<br />payments" This is called ''backup rvithholding." Payments that may be
<br />sublect to backup withholding include, but are not limited to, interesl,
<br />tax-exempl interst, dividends. broker and barter exchange
<br />lransactions, rents, royalties, nonemployee pay, payments made in
<br />setllernent of payment card and lhi.d-party nehvork lransaclions, and
<br />certain payrnent.s from lishing boai ope(atots. Real eslate transaclions
<br />are not sabiect to backup wlthholding.
<br />You'.',rill rnot be subject to backup withholding on payments you reeeive
<br />i{ you giue the requester your conect TIN. make the proper cerlifications,
<br />and report dl your taxable interest and disidends on your tax retum.
<br />Payments you receive will be subject to backup withholding il:
<br />1" You do rut fumish your TIN to lhe requeslet;
<br />2" You do not c€rtiii/ your Tll{ when required (see lhe inslruclions for
<br />Farl il fcr detailsl;
<br />3" Th* IRS lells the requ€ster that you fumished an incorrect TIN:
<br />4" Ths IRS lells you that you are subrecl to backup whhholding
<br />because you did not report all your interest and dividends on your tax
<br />retum ffer reportable interest and dividends onlyi; or
<br />5. You do not certfy to the requester that you are not subiect to
<br />baclrup *,ithholding, as described in item 4 under "By signing the frlled'
<br />aui form'' above for reportable interest and dividend accounts opened
<br />after '[983 an[y].
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