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Form W-9 (Rev. 3-2024) page 3 Certain payees and payments are exempt from backup withholding. See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information. See also Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier. What Is FATCA Reporting? The Foreign Account 'fax Compliance Act (FATCA] requires a participating foreign financial institution to report all U.S. account holdefs that are specilied U.S. persons. Certain payees are exempt from FATCA reporting, See Exemption from FATCA reporting Cade, later. and the Instructions for the Requester of Form W-9 for more infomtation. Updating Your Information You must provide updated information to any person to whore you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example. you may need to provide updated information if you are a C corporation that elects to be an S Corporation, or if you are no longer tax exempl. In addition, you must furnish a new Form W9 if the name or TIN changes for the account. for example, if the grantor of a grantor trust dies. Penalties Failure to furnish TIN. If you fail to fumish your correct TIN to a requester, you are subject to a penalty of S50 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false information ►Atfl respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a S500 penalty. Criminal penalty for fa Isitying information. Wilffufly falsifying cerifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. Misuse of TINS. If the requester discloses or uses TINS in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Line 1 You must enter one of the following on this line: do not leave this line blank. The name should match the name on your tax return. if this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFO), fist first. and then circle, the name of the person or entity whose number you entered in Part I of Form W-S. It you are providing Form W-9 to an FFf to document a joint account. each holder of the account that is a U.S. person must provide a Forth W-9. Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA] of The name change. enter your first name. the last name as shown on your social security card, and your new fast name. Note for ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line la. This should also be the same as the name you entered on the Form 1040 you filed with your application. • Sole proprietor. Enter your individual name as shovm on your Form 1040 an lime 1. Enter your business. trade, or "doing business as" (DSA] name on line 2. • partnership. C corporation. S corporation, or LLC, other than a disregarded entity. Enter the entity's name as shown on the entity's tax retum on line i and any business, trade, or DBA name on line 2. • ether entities. Enter your name as shown on required U,S. federal tax documents on fine 1. This name should match the name shown on the charter or other legal document creating the entity. Enter any business. trade, or DBA name on line 2. • Disregarded entity. In general. a business entity that has a single owner. including an LLC, and is not a corporation. is disregarded as an entity separate from its owner (a disregarded entity). See Regulations section 3011701-2(c](2). A disregarded entity should check the appropriate box far the tax classification of its owner. Enter the owner's name on line 1. The name of the owner entered an line 1 should never be a disregarded entity. The name on line 1 should be she name shown on the income tax return on which the income should be reported- For Kittitas County Agreement for Services (rev. 5/14/25) Page 19 of 23 example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owners name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity. enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name an fine 2. if the owner of the disregarded entity is a foreign persom the owner must complete an appropriate Form W.8 instead of a Form Wf3_ This is the case even if the foreign person has a U.S. TIN_ Line 2 if you have a business name, trade name. DBA name, or disregarded entity name. enter it on line 2. Line 3a Check the appropriate box on line 3a for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3a_ IF the entity/individual on line i THEN check the box for ... is a(n) .. . • Corporation Corporation. • Individual or individual/sole proprietor. • Sole proprietorship • LLC classified as a partnership Limited liability company and for U.S. federal tax purposes or enter the appropriate tax • LLC that has filed Forth 8832 or classification: 2553 electing to be taxed as a P = Partnership, corporation C = C corporation, or S = S corporation. • Partnership Partnership. • Trust/estate Trust/estate. Line 3b Check this box if you are a partnership (including an LLC classified as a partnership for U.S- federal tax purposes). trust. or estate that has am/ foreign partners, owners, or berieficiaries. and you are providing this form to a partnership. trust. or estate. in which you have an ownership interest. You must check the box on line 3b if you receive a Form W-8 (or documentary evidence) from any partner. owner. or beneficiary establishing foreign status or if you receive a Form W-9 from any partner, owner. or beneficiary that has checked the box on tine 3b- Note: A partnership that prop+des a Form W-9 and checks box 3b may be required to complete Schedules K-2 and K-3 (Farm 10651. For mote information. see the Partnership Instructions for Schedutes K-2 and K3 (Form 1065). It you am required to complete line 3b but fad to do so, you may not receive the information necessary to fife a correct information returnxith the IRS or fumish a correct payee statement to your partners or beneficiaries. Sea. for example, sections 6698. 6722. and 6724 for penalties that may apply. Line 4 Exemptions if you are exempt from backup withholding and/or FATCA reporting. enter in the appropriate space on Ifne 4 any cadets) that may apply to you. Exempt payee code. • Generally, individuals (including sole proprietors) are not exempt from backup withholding- • Except as provided below. corporations are-±xempt from backup withholding for certain payments, including interest and dividends. • Corporations are not exempt from backup withholding for payments made in settlement of payment card or third -party network transactioris- • Corporations are not exempt from backup withholding with respect to attomeys' fees or gross proceeds paid to attomeys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC- The fallowing codes identity payees that are exempt from backup withhoding. Enter the appropriate code in the space on line 4- 1-An organiEation exempt from tax under section 501fa), any IRA or a custodial account under section 403(h)M if the account satisfies the requirements of section 401(f)(2).