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Form W-9 lFlev. 3-20?4)P4e 2
<br />musl obtain your csrrect laxpaye{ identific.stion number fIlN}, which
<br />may be your social security number {SSN}, individual taxpayer
<br />identi{icatisn number {lTlN}, adoption taxpayer identification number
<br />(ATIN). or employer idenlification number {ElNi. lo report on an
<br />in{ormation relurn the amount pald to yeu. or olher arnount reportable
<br />on an information relurn. Examples oi informalirn returns include, btrt
<br />are not limited to, the following.
<br />. Form 1099-lNT {interest eamed or paid}.
<br />. Form 1099-DlV {dividends. includir-lg thsse frqm stccks or rnutual
<br />funds).
<br />. Fom 1099-MISC {various types of income, prizes, awards, or gross
<br />proceedsJ.
<br />r Form 1099-NEC {nonemptoyee cornpensation}"
<br />. Form 1 Ogg-B {stock or mulual fund saies and certain other
<br />lransactions by brokers).
<br />. Fom 1099-5 {proceeds fton: r€ai eslat€ lransectlonsi.
<br />. Form 1osg-K {merchant card and third-party netl,t ork transaclions).
<br />. Form 1098 (home mongag€ inlerestl. 1098-E {student loan interest}.
<br />and 1098-T {tuition).
<br />; Form lO99-C {canceled debt}.
<br />r Fonn 1 O99-A (acquisition or abandonment of secured property),
<br />Use Form W-9 only if you are a U.S. person dncluding a resident
<br />alienJ, lo provide your conect TlN.
<br />Cauliorr: lf you don't reium Fo{m W-9 lo the r*quesler rvilh a TlN. you
<br />nright be subject to backup withholding. See l,fhat is bacftup
<br />withholding,later.
<br />By signing the lilled-out fcrm, yor"r:
<br />1. Certify that the TIN you a;e giving is corect {or you are waiting lor a
<br />number to be issued);
<br />2. Ce*ify that you are rrot suLrjecl to backup withholdlng; or
<br />3. Clainr exemptiorr from backup wi$rhclding i{ ytu are a U.S. exenrpt
<br />payee: and
<br />4- Cettify to your non-loreigrr status for pulposes of *,ithholding under
<br />chapter 3 or 4 of the Code (if agpficable]; ard
<br />5. Celtafy that FATCA eode(s) entered on this fonn {if any} indicating
<br />that you are exenrpt from the FATCA repading is conect. See Whaf /s
<br />FATCA Reporting, Iater, for further intbnnatian.
<br />Note: lf you are a U.S" person and a requester gives you a fomr other
<br />than Form W-9 to reqilest yourTlltl, yon must ilse the nequester's fomr if
<br />it is substarrtially sinrilar to this Fonn W-0.
<br />Definition of a U.S. 1>ersorr, For federal lax purposes, yolr arc
<br />considered a U.S- person i{ you are:
<br />. An individual rvho is a U.3. citizen or U.S. residenl alieu
<br />. A partneruhip. corporation. company, or association created cr
<br />organized in the United State-s ar under the laws c,f the United States;
<br />r An eslate {other than a {oreign eslatel: or
<br />. A domestic trust {as defined in Regulations section 30 1 -7701 -7).
<br />Establishing U.S. status lor purposes of clrapler 3 and chapter 4
<br />withhol<lirrg. Paynenls made 1o foreign F€rsons" including certain
<br />distribulions, allocations of income, or lransfers of sahs proceeds, may
<br />be subject to withholding under chapter 3 or chapt€r 4 of the Code
<br />(sections 11141-1474). Under those rules, if a Farm W-9 or olher
<br />certification of norr-foreign stafus has not been received. a withholding
<br />agent, trans{eree, or paftnership lFayor) generally applles presumption
<br />niles that may require the payor lo,rdthhold applic.abie tax fronr the
<br />recipient, owner, transferqr, or partner ipayee'}. See Pub. 5.:5,
<br />Withholding of Tax on Nonresident Aliens and ForeiEn Entities.
<br />The following persons
<br />pur?oses of establishing
<br />nlusl provide Form W-9 to the payor for
<br />its nonJDreign slatus.
<br />' ln the case of a disregarded entily ul'lth a U.$. owner. lhe U.S. owner
<br />of the disregarded entity and not fte disregarded entity.
<br />. hr the case of a g.antor lrust with a U.S. grantor or other U.S. owner,
<br />generally. lhe U.S. grantor or olher U.S- ,rwner of the grantor tnrst and
<br />not the grantor trust.
<br />. hr the case of a U.S. trusl (other than a grentor lrust), the U.S. tnrst
<br />and not the beneficiaries ol the bust.
<br />See Pub. 515 for more inlormation on pro,:idirrg a Forrn 1ff-9 or a
<br />cefiificati,:n of non-foreign slatus 1o avoid r','ithho]dir-rg.
<br />Kittitas County Agreement for Services (rev.5/Ia/25\
<br />Page 15 of 22
<br />Foreign person. lf ycu are a foreign person or tie U.S. branch ol a
<br />foreign bank that has elecled to be trealed as a [-i.S. person {under
<br />Regulations seclion 1.1441 -1(b](2!{iuf cr other applicable section for
<br />chapter 3 or 4 purposes), do nol use Fonn t{/-9- lnstead" use the
<br />appropriate Form W-8 or Fonn 8233 lsee Pub. 515). lf gul are a
<br />qualified foreiEn pension fund under Hegulatiorus seclion 1.897i11-1{d}, or
<br />a parlnership that is lvholly owned by qualified foreign pension funds,
<br />that is trealed as a non-ioreign p*son for purpos€s ofsectisn I4.15
<br />withhclding, do not use Form W-9. lngtead, r.rse Form W-aE{P {or other
<br />certification ol non-foreign status).
<br />Nonresident alien who becomes a resident alien. Generally. only a
<br />nonresident alien ir-rdividual may us€ ti€ tervns of a tsx ireaty la teduce
<br />or eliminate U.S. tax rrn certain types of incolre. Flourrever, fiosl tai
<br />treaties cantain a provision knorrn as a sar,'irng ciailse. Erc€ptions
<br />specified in the saving clause may permit an e-xemption frsfii tax to
<br />continue for cefiain types of income euen after lhe p,a1ee has otherwise
<br />become a U.S. resident alien for tax purFos€s.
<br />ll you are a U.5. resident alien who is relying on an excepiion
<br />contained in the saving claus€ of a tax treaqr !o Dfain-l an exemptlon
<br />from U^S. tax on certain types of incrrne, you must attiach a stalement
<br />to Form W-9 that specifies the folloluing five ilems.
<br />1. The treaty country. Generally, lhi* rnust be lhe same beaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. The treaty adicle addressing tfte income-
<br />3. The article number {or locaticr} in lhe tax treaty tl:at contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of incom€ that qualiiie.s for the ex€mption
<br />from la,v.
<br />5. $Ufficient facts to jusiify the exemption from tax under the terms of
<br />the treaty article.
<br />Fxanrple. Article 20 of the U.S.-China income tax Bealy alloles an
<br />exemption {rom tax for scholarship income received by a Chinese
<br />student temporarily presenl in the United States. Under U-S. iaw, this
<br />student will become a resident alien for tax pilrposes if their slay in the
<br />United Slates exceeds 5 calendar years. Howevet, paragrapl ? oi the
<br />iirst Protocol to the U.S.-China tresty idated ,\priN 30. 19€4] all:ws the
<br />provisions of Article 20 to contimre tc appiy *uen after th,e Chinese
<br />student becomes a resident ali€n of tire t-jnited Slates. A ChinesE
<br />student who qualifies for this exception {under pamgraph 2 of the firsl
<br />Prolocol) and is relying on this exceplion tc claim an exempliDn from tax.
<br />on their scholarship or fellowship incorne wculd dttaclx to Form W-9 a
<br />statement that includes the inlormalir:n deecribed above to suppod that
<br />exemption.
<br />ll you are a nonresident alien or a foreigrr eritity. give the requester the
<br />appropriate completed Form W-8 or FDrm 8t33.
<br />Backup Withholding
<br />What is ba*kup withhokling? Persons rnaking ceisrlr paymenls to you
<br />must under cedain conditions r,.'ithhofd and psy ts the iRS 24% of such
<br />payments. This is called "backup ruithfiotrding." Payrnents thal may be
<br />subject 1o backup withholding include" but aJe not lirnlted to, inieresi,
<br />tax-exempt interest, dividends, broker and barter exclrange
<br />transactions, rents, royalties, nonemployee pay, payrnents made in
<br />seitlemenl of payntent card snd third-paJty net'dmrk Iransaxlitfls. and
<br />certflin payments {rom fishing boat operators. Real estate lransaclions
<br />are nol subject t,r backup withholdinE.
<br />You will not be subject to backup i,,,ithholding on peymenlis you receive
<br />il you give the requester your conect TlN, make lhe ptoper ceniJications.
<br />and report all y,rur taxable interest and diuidends on your tax return.
<br />Paynrents you receive will be subject to backup withholdittg if:
<br />1, You do not fumish your TIN to the requesle{;
<br />2. You do not cerlify your TIN r,.'hen required {see the instruGliofls for
<br />Pa* ll for details);
<br />3. The IRS tells the requester that yru furnished an incr:rrect Tlf.l;
<br />4- The lFlS tells you that you are subject to bar:kup urithhcldinE
<br />because yeu did not report all your inlerest and dividends cn your lax
<br />retum (for reportable interest and dividends onlyl; ot
<br />5, You do not cedify to the requester thal you are nat subiect to
<br />kackup vrithholding, as described in item 4 under "By srgnrng lhe filted-
<br />oat form" above (fcr reportatrle interrest and dividend accounts opened
<br />after '1gffi only).
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