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Form !V-s {trev. }.2024)Pqe4
<br />2-The United Slales or any af its agencies or instrumanlalilies.
<br />3-A state, the District ol Columbia a U.S. cornmonwealth ar lerritory
<br />or any of lhdr po$tissl subdluisions or insburnentalities.
<br />4-A loreign government or an!, of its poJitical subdivisions, agencies,
<br />or insbumentalities.
<br />5-A mrporatiori.
<br />6-4 dealer in securities or oommodrlies requircd to register in the
<br />United States, the District o{ Columbi4 or a U.S" commonwealth ar
<br />tenitory.
<br />7-A fritures commlssior merchant registered with the Commodiiy
<br />Fltures Trading Commission.
<br />8-A real estate investrnenttrust.
<br />9-An entity registered at all tirnes during tfte tax year under the
<br />Inveslment Company Act ol 194O.
<br />10-A comnton bust fund op€rated by a bank under s€ction 584{a),
<br />1 1 -A financial institution as defined under secdcn 581 .
<br />12-A middleman known in the inveslrnent community as a nominee or
<br />custodian,
<br />13-A trust exempt lrorn tax under seclion 664 or described in section
<br />4947.
<br />The following chart shows lypes of payments that may be exempt
<br />lrom backup whhholding. The chart applies rc the exempt payeee listed
<br />above, l through 13,
<br />lF the payment is for THEN the payment is exempt
<br />for-..
<br />. lnteresl and dividend payments All exempt payees excepl
<br />lor l.
<br />Exempt payees 1 lhrough 4 and 6
<br />ttrrough 11 and all C corporalions.
<br />3 corporations must not enter an
<br />exempt pay€e code because they
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />1a 2612.
<br />e Barter transaclions Exempt payees 1 through 4.
<br />and
<br />. Payments over $600 required to
<br />be reported and direct sales over
<br />$5,ooor
<br />. Payments made in settlement of
<br />paym€nt card or third-par$
<br />network lrareaclions
<br />l See Form '1099-M!SC, Miscellaneous lnformation, and its instructions.
<br />2However, the following payments mad€ to a corporatbn and
<br />reportable on Form 1099-MISC are not exernpl fmm backup
<br />wilhholding: medical and health care paymenls" atlomeys'fees, Erose
<br />proceds paid to an attomey reportable under section 6045(fl, and
<br />paymenls for services paid by a federal executive agency.
<br />Exemption lrom FATCA reporting co<le. The following codee idenlify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form for accounts maintained outside
<br />of the Uniled States by certain foreign financial instihrtions. Therefore, if
<br />you are anly submitting this form lor afl account you hsld in the United
<br />States, you may leave this lield blank. Cornult with the person
<br />requesling this forrn il lou are uncertain il lhe financial inslitution is
<br />subiect to these requirements. A requ€ster may indicate lhat a code is
<br />not required by providing you wilh a Form W-9 r.rith "Not Applicable" (or
<br />any similar indication) entered on the line lor a FATCA exemption code.
<br />A-An organization exempt ftom tax under seclion 501(a) or any
<br />individual retirement plan as defined in section 7701{aX37J.
<br />B-The United States or any o{ its agenciee or insEumentalities.
<br />C-A stale, the District of Golumbia, a U.S. commonwealth or
<br />tenilory, or any of their political subdivisions or inslrumentalitiet.
<br />D-A corporation the stock of which is regularly traded on one or
<br />more established securities markets, as described in Regulations
<br />section 1. 1 472-1 {c)(1 }(i).
<br />E-A corporation that is a rnember of the same expanded affiliated
<br />group as a corporation described in Regulations section 1.1 472-1 (cl(1 }(tl.
<br />Kittitas County Agreement for Services (rev.5/!4/25)
<br />PagetT of22
<br />F-A dealer in securities, comm@ditbs" on deriuative financial
<br />inslruments (inaluding notional principd conMs. futures, forwards,
<br />and options) that is registered as suctr r.rnder tlae lal.rs of the United
<br />States or any state.
<br />G-A real estate inveBtrnent tnist-
<br />l{-A regulated inve€tm€fli compang m deftned in section 85'l or an
<br />entity regbtered at all lirnes d.lring tfte tax year urder tfie lr:vesbneni
<br />Company Act 61 1940.
<br />l-A common trust {urld as deffnedl in section 584ial.
<br />J-A bank as defned in section 5811"
<br />K-A bro[<er.
<br />L-A trust exernpi from tax under sectiom 664 or descdbed in section
<br />4e47{al{1).
<br />M-A tax-exempl lrust under a s€ciion aas{bl plan or seclion 457{9)
<br />phn.
<br />Note: You may wish to cons:lt wttllit lhe ilnancial inslilution requesting
<br />this form to detennine whettrerthe FATCA code andfor exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address {number, street. and apartrnent or st,ite numberi.
<br />This is where the requesler of this Form [tt{-9 will mail your information
<br />retums. $ this address dilfers lronn the one dle requester already has on
<br />fih, enler "NEW" at the top- lf a new addr€€s is prwided, lhere is still a
<br />chance the old address'.rill b,e used until the payor chanEes your
<br />address in their records"
<br />Line 6
<br />Enter your city, siale, and ZIP €ode.
<br />Part l. Taxpayer ldentification Number {TlN}
<br />Enter your TIN in the appropriate boE lt{ yo:r are a resident alien and
<br />ylu do not have. and are nol eligiblb to get, an SSN, your TIN is yoor
<br />IRS |TlN. Enler it in the entty spa€e for the SociaX security number. lf you
<br />do nol have an ltrlN, see FXnw to get a llf,i below.
<br />ll you a:e a sole proprietor and 1lou have an ElN. you may enter either
<br />your SSN cr ElN.
<br />lf you are a single"nemher !-l-C tt*at is disregarded as an entity
<br />separate {rom its owner, enter lhe otdneCs $SN {or ElNt, if the owner has
<br />oneJ. t{ the LLC is c.lassified m a corp'oration orr partnership, enter lhe
<br />entity's ElN.
<br />Note: See lUhaf i/ame and lVul.nher Iq Girre tfu Heqoester, later. for
<br />further clarification ol name and TIN cornbiinolions"
<br />How to get a TlN. ff you do not have a TlN. apply for one immediate{y.
<br />To apply for an SSN. get Fonn 5S-.5, ApFlicatiofi t€r a Sacial S€curily
<br />Card, {iom your local SSA oflice or get fits {6nn online at
<br />wwv.SSA"gov. You may alsc get this fornr by cefling 800-772-1213. Use
<br />Form W-7, Application for IRS lndiviidmllT-axpaycr $dentiftcalion
<br />Number, to apply {or an lTFl, or Form $$-4" Appfiicalion for Ernployer
<br />ldentilication Nurnber. to apply fcr an Ell{, You can apply for an EIN
<br />online by accessinE the IFS nrebsiie at r*uw.irs"Erov/Ell1,l. Go to
<br />www.irs"govlForms tc view. downhad, or print Fonn W-7 andlor Forrn
<br />S94. Or, you cqn go to urww.r'is"gur/OrderForrns lo place an order and
<br />have Form W-? and/or Form SS-4 nuifed to yotr within 15 business
<br />days.
<br />ll you are asked to complete Fonri W-g bilt do nrot have a TlN, appty
<br />for a TIN and enter ''AFplied For" in tlle sp,ace {or the TlN. sign and date
<br />the form, and glve i{ to the r€quester. For interesl atld dividend
<br />payments, and certain payrnents rftade with resp€ct to readily lradable
<br />instrurnents. you will genratty have 6O days to,get a TIH and give it to
<br />the requester before you are subiect to backup trithitolding on
<br />payments" The 60-day rule does not apply to sther tfpes ol payments.
<br />You will be subject to backup r*ithholding onr al$ such payrnents until
<br />you provide your TIN to lhe requesler.
<br />Note: Entering "Applied For'' means tirat you hatoe already applied for a
<br />TIN or that you intend to apFly for qne soor:. 8ee atso Fstabrshrflg U-S"
<br />sfatus for purposes of chapter 3 and cfupler 4 withlnlding, earlier, for
<br />when you may instead be subject to rlrithholdr'irq under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S" eotity that has a {oreiign otener must use
<br />the aFpropriate Fom W-8.
<br />Generally, exempt payees
<br />'[ through 5"r
<br />Exemptpayees 1 lhrough 4.
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