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Form W-9 {Rev.3-2024)Fa{,e2
<br />rnust oblain your correct ltxpayer identification nilrnb,er fflN], which
<br />may be your social security number {SSN}, individual taxpayer
<br />identiiicalion number {lTlNi, adoption taxpayet identification number
<br />{ATIN}, or employer identification number {Ellrl}. lo €port on an
<br />information relum lhe arnount paid to you, sr other atnount reportable
<br />on an information relum. Examples ol infonnation returns include, bilt
<br />are not limited to, the following.
<br />, Form 1og9-lNT {interest eamed or paidJ.
<br />r Fsrm lOgg-DlV {dividends, including those from slo€*s or rnutuai
<br />lunds).
<br />' Form 1099-MISC {vadous types of income. pr[zes. awa:ds, or gttss
<br />proceeds).
<br />r Fcrm 1 099-NEC {nonennployee cornFensation}.
<br />r Fsrm 1 099-8 istock or mulual fund sales and certain other
<br />transactions by brokers).
<br />r Form 1099-5 (proceeds fom real estate transaclions].
<br />c Fonn 1099-K {merchant card and third-party netwolk transactions)"
<br />r Form 1098 {home mortgage interest}, 1098-E istudent loan inleresl}.
<br />and 1098-T (tuition).
<br />' Form 1099-C {canceled debt}.
<br />. Fonn 1099-4 (acquisilion or abandonment ef secured prupertyl.
<br />Use Form W-9 only if you are a U.$, person fncluding a resident
<br />alien), to provide your conect TlN.
<br />Gaulion: lf you don't retum Form W-9 lo the requester vrith a TiN. you
<br />nright be subject to backup withholding. See l{hel tis backup
<br />withholding,later.
<br />By signing the lilled-out lorm! you:
<br />1. Certi{y rhat the TIN you are giving is conect {ot you are waiting for a
<br />numb€r to be issued);
<br />2. Gertify thal you are not subject to backup withholding; or
<br />3. Claim exemptiofi from backup withholding if you are a U.S. exempl
<br />payee; and
<br />4. Certify fo your non-loreign status for putposes of ruithholding under
<br />chapter 3 or 4 of the Code (if applicable); and
<br />5. Certi{y thal FATCA code(si enlered on this form {if any} indicatin:E
<br />lhat you are exempt from the FATCA repcrting is correct. See ltVhat /s
<br />FATCA Feporting, latet for further information.
<br />Note: lf you are a U.S" person and a requester gives y*u a form other
<br />than Form W-g tq request your -trlN, you must use lhe r€quester's form if
<br />it is subslantially similar to this Form W-9"
<br />Definition of a U,S, person, For federal tax purposes. ltou are
<br />considered a U.S. person il you are:
<br />o An irrdividual who is a U.S. citizen or U.S. resident alien:
<br />. A partnership, corporalion, company, orassociation created or
<br />organized in tfie uniled States or under the laws of the United States;
<br />. An estate {olher than a foreign eslate): sr
<br />. A domestic truEt (as delined in Begulations seclion 30'[.7701-7].
<br />Eslablishing U.S. status {or purposes of chapter 3 and chapter 4
<br />withholding. Payments made to foreign persons. including certain
<br />dislributions, allocationg ol lncome, or transfers of saies proceeds, may
<br />be subiect to withholding under chapter 3 or chapler 4 of the Code
<br />{sections 1441-1474). Under those rules, if a Form W-g dr olher
<br />certification of non-foreign status has mt been received, a withholding
<br />agent, transleree, or partnership {payo4 generally applies presumption
<br />rules that may require the payor to withhold applicable lax lrom the
<br />recipient, owner, transferor, or psrtner (payee). See Pub. 51 5,
<br />Wilhholding of Tax on Nonresident Aliens and Foreign Entibes.
<br />The following persons must provide Form W-9 to the payor for
<br />purposes of establishing its non-foreign slatus"
<br />. ln the case of a disregarded entity with a U.S. orvner, the U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />. ln the case of a granlor lrust with a U.S. grantor or olher U.S. ol','ner,
<br />generally. the U.S. grantor or other U.S. owner Df the granlor trust and
<br />not the grantor trust.
<br />. ln the case of a U,5. trust (other than a granlor trusti, rhe U.S. trust
<br />and not the beneficiaries o{ the trust.
<br />See Pub. 515 :or more in{ormation on providing a Forrn W-9 or a
<br />certification of nan-foreign status to avoid rvithholding.
<br />Kittitas County Agreement for Services (rev. 5lL4/25)
<br />Page 15 of 22
<br />Foreign person. ll you are a fareign person or the U.5, branch oi a
<br />foreign bank thal has elected to be trealed as a l-J.S. person {urder
<br />Regulationa seclion 1.1a41-1ft){2[iv) or other applicahle seclion {or
<br />chapter 3 or 4 purposes), do not use Form W-9. Insteed, use the
<br />appropriate Form W-8 or Forn 8233 {see Pub. 5151. lf you ar* a
<br />qualified foreign pension lund under Fegulations secliron 1-8s7{l}-1td}, or
<br />a partnersftip that is wholly owned by qualified foreign pensuon funds,
<br />thal is trealed as a non-foreign person for purposes of seGtion 1 4{5
<br />wilhholding, do not use Form !V-9. lnstead, use Form W-8D(P {or other
<br />certificatian ol non-foreign status).
<br />Nqnresident alien who becomes a resident alien. Generally. onllt a
<br />nonresident alien individual may use the terms oJ a tax lreaty lo reduce
<br />or eliminate U.S. tax on certain types of income.. Hower,'er, most tax
<br />trealie€ contain a provision kno,'r,n as a xving chuse. fxcepiions
<br />specified in the saving clause may permit an exemption frorn iax to
<br />continue for certain types of income even after lhe payee has otfterwise
<br />become a U,S. resident alien for tax purposes.
<br />lf you are a U.S. resident albn who is relying on an exceptbn
<br />conlained in the saving clause of a lax treaty to clainn an exemptbn
<br />from U.S. tax on certain types of income, you musl attach a statement
<br />to Form W-9 that specilies lhe follorving five items"
<br />1^ The treaty country. Generally, this must be the sarre treaty urder
<br />which you claimed exemplisn from tax as a nonresident alien"
<br />2. The treaty article addressing the income.
<br />3. The article number (or lccation) in the tax treaty thal eontains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income thal qualifiee for the exemption
<br />from tax.
<br />5. Sufficient facts to iustify the exemption from tax under the temrs of
<br />the beaty aIticle.
<br />Example. Article 20 of the U.S.-China income tax Beaty allsurs an
<br />exemption {rorn tax for scholarship income ree"eived by a Chinese
<br />student temporarily present in the United Slates. l.inder U.S. law, lhis
<br />student will become a resident alien for tax purposes if their atay in the
<br />United States exceeds 5 calendar years. Howevet, parsEraph 2 o{ tfte
<br />tirst Protocol to the U.S.-China lreaty {dated April 30. 1E84} allows the
<br />provisions of Article 20 to continue to aFply even after the Chinece
<br />student becomes a residenl alien ol the United States. A Chinese
<br />student who qualifies ior this exception {under paragraph 2 of lhe {irsl
<br />Protocol) and is relying on this exception to claim an exemption frcm lax
<br />on their scholarship or fellowship incorne wotld attach to Form W-9 a
<br />statement that includes the in{ormation described above to supp,3rt thal
<br />exemplion.
<br />ll you are a nonresident alien or a foreign entity, give the requester tfie
<br />appropriate completed Form W-8 or Form 8233"
<br />Backup Withholding
<br />What is backup withholding? Persons rnaking certain payments to you
<br />must under certain conditians rvithhold and pay to the IHS 24% of such
<br />paymenls. This is called "backup withirolding.' Payments tiral may be
<br />subject to backup withholding include. but are not limiited lo, inleresl,
<br />tax-exempt interest, dividends, broker and barter exchar:ge
<br />transactions, rents, royalties, nonemployee pay, payments rnade in
<br />settlement of payment card and third-party net,rork lransartisns. attd
<br />certain payments from lishing boat op€rators. Real eslate lransactions
<br />are not zubject to backup withttoldlng.
<br />You will not be subject to backup withholdinE on payment$ you receiue
<br />if you give the requester your conect TlN, make the proper cerlificatione,
<br />and report all your taxable interest and dividends on your ta;t retum.
<br />Payments you receive will be subject to backup withholding if:
<br />1. You do not furnish your TIN to the requesler;
<br />2. You do not certify your Tlltl rvhen required {see the instruclions far
<br />Pad ll for details);
<br />3. The IRS tells the requester lhat you furnished an inconect Tll"l;
<br />a. The IHS tells you that you are subiect to backup wlthholding
<br />because you did not report all your interest and di'ridends on yo{Ir tax
<br />retum for reportable interest and dividends only); or
<br />5. You do not cerlify to the requester that you are not suhject to
<br />backup rvithholding, as described in item 4 under "Ey srgmng the filled-
<br />out form" above (for reportable inlerest and diuidend accounts Dpeiled
<br />after 1983 only)-
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