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Fom W-9 {Hey. }.2O24)
<br />mus! oblgin your corecl raxpayar rdEntificatioo numb€r lTlNl. *trich
<br />may be yorx social secunty number {SSN}. rndrudual tar.Fayer
<br />identifioaton number (lTlNl. adopton taxpsyg dentiflcaton nilmber
<br />(ATlNf. or employeild.entificanon nwnb€r lElNL to repon on arl
<br />tnto.malon r€lum lh€ amount patd lo you. or olher flnoun! reporlable
<br />On afi rniormaion renlm" Examples ol iniormauon returnS trelude but
<br />ara noi limned lo. lfiE follofing.
<br />r Fom 109$lNT linterest €smod or paid),
<br />. Fum 109s-DV (dMderds, hcluding those from stocks or mutral
<br />tunds).
<br />. Fc'm loS-MISC (various types of income, prizes, anrards. or gross
<br />proc€edsl.
<br />. Form 1099NEC (nonempoyee ccmpensation).
<br />r Fonn 1 fiXFB (slock or mutual fund sales and cErtain sther
<br />fransactrbnE by brokErsl.
<br />r Fofin 1099-3 (foceeds from real estate transactions).
<br />. Form 1099-K (merphs{ card and tfiirdfarty netvork transactions}.
<br />. F..m 1098 {horne mortgego inter6t}, 10S8-E (student lo3n irterest),
<br />ard'l$18-T 6utior).
<br />. Fonn 1{xl9-C (cglcel€d debt).
<br />. Forfir 1ogs-A (acquisition orabandonment ofs€cred ptoperty!.
<br />Use Form W-9 only rl you are a U.S. person fnduding a rEsident
<br />aliefl) to provde your correcl TlN.
<br />Caution; li you don'l retum Fom W{ to the requ€ster r.?ith a TlN. you
<br />mqht be subi€€t b backup withholdng. See W?tat rs Aackup
<br />wiahllolding,lalet.
<br />By signing tfte filledrut form. you:
<br />1 . Certit thal fle .IlN pu are gMng b conecl (or you are waiting lor a
<br />number to be issuedli
<br />2. kify hat yq, ar€ not subiectto backup r'vithholdin$ or
<br />3 clairn exemptufl liorn backup wfiholding f vou are a U S. aempt
<br />payee; and
<br />{. Cediry ro ycur non-foreign status for ptrposes of withholding under
<br />clEpler 3 or.l ol the Code (ri apphcaHe): and
<br />5 Cedit lhil FATCA code{s} enl€rBd on tfiis folm (if anyl indiEatrE
<br />thal you ryB exempt lrom the FATCA reporfing b cor.ec1. S€€ t4ft€d ,s
<br />FAICA Racoiling. b!e.. lor further infomaion.
<br />Notc: ll you de a U.S. person and a reqr.csfergivesyou a form oth€r
<br />tian Fom WO to recpest yow TlN. you must use the requestetr torm if
<br />it is substa$tlelly s.nibrto thts Form W-9.
<br />Definition of a US. person. For federal ta;r purposas, you are
<br />con$dercd a U.S. person if you are:
<br />o An hdividual who is a U.S. citizen or U.S. reaktent alien;
<br />. A partne|sf$p, Corporaton, compaly. Or assocston Crealed or
<br />organhed ifi the uniled States or under the laws of the Unnsd $afes:
<br />r An estate (other ttan a foreign esiate); or
<br />. A domestb trust {as defined in B€guhiortg seclbn go1.l7}1-ll
<br />Establighing U.S. staus ior porpose of chapter 3 and chapter 4
<br />withholding. Paynxnts made ro fore{n persons. inctuding cerra,n
<br />dislrihjtioris. alkrcalions oi ncome. s transigrs ol sabs proce€ds. may
<br />b€ subiecl lo wltt*roldrE under chapts 3 cr chryt€r t of the Code
<br />(s€ctofts r 441 *l 474). Under th6€ rules, il a Form W-9 or other
<br />cenificalioo of norFlordgn status llas mt beefl recei€d. s withholdng
<br />agem. Eansferee. or partnarship (payod generaly apples presurnpt'ion
<br />rul* that may requiE ih€ payor to wit|fiold epplicat e t3x trom the
<br />reqpled. owner. tnrderor, or parlner (pa!4ee). See R6. 515,
<br />WfihoHing ol Tax on l.lonresident Aliens and Forergn Entrttes-
<br />ihe olhwrng pesom mr.st provrde Form W€ to th€ payor lor
<br />purpo3es of estab&shlg fts non-foeigo stat$.
<br />. ln tl'e cas€ of a diseg€rded efittty e/rth a U. S. orvner, the U.S. owner
<br />of lhe dbregtrded entrty and not Sre drsregarded entity,
<br />. ln tfie casa of a grar$or trust wtth e U.S. gra-rtor or otier U.S. oJner,qeneraly fla U.S, grantor or other U-S. owner of the Eantar tust and
<br />noi lhe graflior trrst-
<br />. ln the cose of a U.S. rrEt {otler than a gEnror ru$}, the U-S. tust
<br />and nof *l€ b€nefciates ofthe lusl
<br />See Pub- 515 lor more rrr{omation on providnrg a Form W-9 or a
<br />certifnalion of non-breign status to avod wiiiholding.
<br />Paere2
<br />Foreign'r p*rson, lf you ar+ a ioeign person or the U.S. branch of a
<br />loreign bank thet hse *lecl€d tD ee ireal€d as a U S. perscin {under
<br />Fagulaions sectron I 1,r41 - 1{b)lfl{ivl or other applicable secrion lor
<br />6hapte, 3 or 4 prrposesi, do not use Form W-9. lnstead, use th*
<br />appmp.iate Form W-8 or Form 8233 (see Pub. 51 5). lt lrou are a
<br />qualilied forsrgn per€on fund ur'ld*r Regulilions r€{tion 1-897(l}-; {d}, or
<br />a parlnership rfiar is wholly owned by qualifi€d forsign pensron funds.
<br />lhat i9 reat€d as a non-loreign parson for purposes ol e€ctim 1.145
<br />wilnholding, do nol use Fofm !1r-9. lnstead. use Form V/"8D(P lor Dlher
<br />c+rtifica{on oi non-foreign statur).
<br />Nonresrdent alien who becomeg a resident alien. e*nerally only a
<br />nonresrd:nl alien individual may us€ tlre larms ol a tax traag to r*duce
<br />or elinrinare U-5 tax oa certain rypes of income. Howevgl, fliosr tar
<br />lrsaigs contain a provrgion known as a saving clauge. &ceptiorn
<br />specifred rn dre srvrng claus€ may permrt an eremplon hom tar to
<br />conlnue ior cerlain typ€s of income s/en altar lhe pay€€ has othenrisa
<br />b€come a U.S. re$denl alen lor tax purpos€s.
<br />li you are a U.S. restd€il alien who is relyrng on an ex.eption
<br />contaned rn lh€ saung clause oi E lax fBaly !o clarrn an exernp$on
<br />lrom U.S. ia\ sn ce.tain TiDss of incom€. you musl atlach a statement
<br />to Form W-9 that specifiGs rhe lollowing fve itEms.
<br />1. The lreaty coslty klerely, this must be the serne tre€ty under
<br />v$idr you claimed exemplion irom rar( as a nonesrdent alien.
<br />2- 'ihe treau ardcle Bddr$s,ing the hcorns.
<br />3 The artcle numbar td bcst|on, in tts rar heaty that doorarts tie
<br />saving clause and rls excep[ons.
<br />{ The t}pe and arnount of incorie that qualifies for tle cxemption
<br />lrom rs:c
<br />5 $ufficient facts to irjslit the ex€mption from €x under lhe t€fms of
<br />rho teaty article.
<br />Ftamfle. Articl€ 20 ol ih€ U.S.-CtSna income lax feary allows an
<br />erffiiFon ftom tax lor sciclarship ncorn€ received by a Chnese
<br />stude'lt l€rnporsily Fesent in the unrled Sates, Under U.S, larA,, ihis
<br />gtud€fit wU becomg a resd€oi dr€n for tax purpoS€g il d!€ir stay ifl lh€
<br />Unhed Stares axceeds 5 cabndaryeals. However, par4raph 2 oftfre
<br />firsr Rotocol to fie U.S.-China resg {deted April 30. 1984i altohrs t}'.e
<br />p'ovtsions ot Anide 20 to cofillnuo to apdy even after the Chinese
<br />slt^dent becom$ a residenf alien of lhe UniEd States. A Chircse
<br />studeot who qualifies ior |txs exceptHr (under paragraph 2 o{ SlE filst
<br />Probcol) ard is relyng on ths sxc€ption to chim an ex€fnpiion irofi ta,(
<br />on their scholarship or felbwshig lncome wouH atach to F-orm W.g a
<br />satement that indudes tfie infumatlcn descrbed abov6 to support ftat
<br />exemption.
<br />ll you are a noorasdenl alien or a foreign efllify. give itle request€r the
<br />appropriate conpleted Form W-8 or Form 82tr1.
<br />Backup Withholding
<br />tvhat b bacftry dtbholdhg? Pecons making cenain paynefits !o you
<br />mtEl unde. cenan csnditions withhold md pay to the lFlS 2t96 of sl|ch
<br />paynnnls. This i5 called "backup withholdng-' Paymenrs that may be
<br />sut#rt to ba6Jiup withhddrng include. hn are nof limiled to. ints€61.
<br />tar-exempl ntererl. dividerds, bro*er and berler €rchange
<br />tr$sactions, rents, royaltiee, nonemploye€ pay. pryrnents made n
<br />settterrcflt of payrnenl card and tlxr4party n€iwort transactons, and
<br />certan pryments lr,om fishing boat op€retors. Fcal eslEte lransacriof s
<br />are not $bjectto bad<up withholf,qg.
<br />You wrll nol b€ $&iect to bad(rp nrdhholdhg on paynede you receive
<br />.ii you give the requeder your con=cr TlN, make the gopa certtfrcdicrs,
<br />and report all your laxable rrteresl and divkterds on yo+rr tax retl.rn.
<br />Payments you receirc will be subiect to b*krp withho$rrg it
<br />1- You do rpt fumish yorr'IlN to rhe req$ste6
<br />2 You cio not cerlily your TiN when requirsd {see the ngnctions tot
<br />Pan ll for deuils|:
<br />3. The IRS lels thE r€qu€sbr thst you firnrislpd an inconect TIN;
<br />{" The IBS tets you thd you are srtrpcr to back$F witttrrotdng
<br />because you dir5 nol repoft all yotr ider?st and dNidends on yanr tar
<br />r€am F'or rgportatrle irferesl and dffdends onlyl or
<br />5. Yoo do rEt certi& to the reqo€$er fhar yau are nor suti€cil to
<br />badup withholclng, as described in hem a ur:,#,r "By igniig frB frfld-
<br />out fofi" abose llot ref,oriatte anteresr and dvidend accouits opened
<br />afier 1983 onlyl.
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 14 of 19
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