01.2026 AFS KC and Boys and Girls Club

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Farm WA fpev_3-20241 Page 2—The United States or any of its agencies or instrumeniafi[ies. 3—A state, the District of Columbia, a U_S_ commonwealth or territory, or any of their political subdivisions or instrumentalities. 4—A foreign government or any of its political subdivisions, agencies, or instrumentalities. 5—A corporation. — A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S_ commonwealth or territory. 7—A futures commission merchant registered with the Commodity Futures Trading Commission. 8—A real estate investment trust. 9—An entity registered at all times during the tax year under the Investment Company Act of 1940. 10—A common trust fund operated by a bank under section 584(a). 11—A financial institution as defined under section 581. 12—A middleman known in the investment community as a nominee or custodian. 13—A trust exempt from tax under section 664 or described in section 4947. The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13. IF the payment is for.. . THEN the payment is exempt for... • Interest and dividend payments All exempt payees except for 7. • Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012_ • Barter exchange transactions Exempt payees 1 through 4. and patronage dividends • Payments over $600 required to Generally, exempt payees be reported and direct sales over i through 5 S5,000' • Payments made in settlement of Exempt payees 1 through 4_ payment card or third -party network transactions 'See Form 1099-MISC, Miscellaneous Information, and its instructions. 2However, the following payments made to a corporation and reportable on Form ION -MISC are not exempt from backup withholding medical and health care payments. attomeys' fees, gross proceeds pad to an attorney reportable under sectran 6045(l). and payments for services paid by a federal executive agency. Exemption from FATCA reporting cade. The fallowing codes identify payees that are exempt from reporting under FATCA +ItezLe_ codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign Tmanctal mstituttons. Therefore. if you are only submctting this form for an account you hold in the United States. you may leave this field blank. Consult with the person requesting this form if you are uncertain it the financial inslrution is subject to these requirements. A requester may indicate Oat a code is not required by providing you with a Form W-9 with "Not Applicable" (or any similar indscatrony entered on the line for a FATCA exemption code. A— An organisation exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(3)(3 i'). B—The United States or any of its agencies or instrumentalities_ C—A state, the District of Columbia, a U.S_ commonwealth or territory, or any of their political subdivisions or instrumentalities. D—A cerporawn the stock of whsch is regularly traded on one or more established securities markets. as described in Regulations section 1.1472-1(c)(I )oi . E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(). Kittitas County Agreement for Services (rev. 5/14/25) Page 20 of 23 F—A dealer in securdies. commodities. or desnvanvefinancial instruments (including notional principal contracts. futures. forwards, and optionsy that is registered as such under the laws of the United States or any state. G—A real estate investment trust_ H—A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940. 1—A common trust fund as defined in section 584(a)_ J—A bank as defined in section 561. K—A broker. L—A trust exempt from tax under section 664 or described in section 4947(a)(1). M—A tax-exempt trust under a section 403(b) plan or section 457(g) plan. Nate: You may wish to consult with the 5nancial wstauvon requesting this form to determine whether the FATCA code and/or exempt payee code should be completed. Line 5 Enter your address (number, street and apartment or suite number). This is where the requester of this Form W`d wall maif your information returns. If this address differs from the one the requester already has on fife. enter "NEW" at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records. Line 6 Enter your city, state, and ZIP code. Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appr opri'ate box. [I you are a resident alien and you do not have. and are not eligible to get, an SSN. your TIN is your IRS IT!N. Enter it in the entry space for the Social security number. If you do not have an [TIN, see Hove to get a 77N below - If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. If you are a single -member LLC that is disregarded as an entity separate from its owner, enter the owners SSN (or EIN. it the Owner has one). If the LLC is ctassified as a corporation or partnership. enter the entity's EIN_ Note: S�e What 14ame and Number To Give the Requester. larer. for funkier clarification of name and TIN cornbmataons. Hew to get a TIN. if you do not have a TIN, apply for one immediately. To apply for an SSN. get Form SS-3. Application for a Social Security Card. from your local SSA office or cyst this form online at wsvi,v.SSAgov. You may also get this form try calling WO-772-1213. Use Form W-7- Application for IRS Indradual Taxparer Identification Number, to apply for an ITIN. or Farm SS-4. Application for Employer Identification Number. to apply for an FIN_ You can apply for an Ell l online by accessing the IRS website at vn v-wj s 9OW' fN. Go to vnvsv.irs.goWForms to view. dowrdoad. or print Form tiff-7 arttiror Form SS-4. Or. you can go to snvtv.rrs.4;ovf0rderForm5 to place an order and have Form W-7 and/or Form SS-4 marled to you within 15 business days, If you are asked to complete Form W-4 but do not haw a TIN. apply for a TtN and enter "Applied For" in tt,,-- space for the TEN. sign and date the form, and give it to the fquester. For interest and dwide-nd payments. and certain payments made with respect to readily tradable instruments. you will generally have 50 days to get a TIN and gsve it to the requester before you are subject to backup ti hthholding on payments. The 60-day rule does not apply to Other types of payments. You will be subject to backup withliddung on all such payments until you provide your TIN to the requester. Note: Entering "Applied For' means that you have already applied for a TIN or that you intend to apply for one soort_ See also Esrablishrng U,S. status for purposes of chapter 3 and chapter s iv?Mhol*rrg. earlier, for when yeu may instead be subject to v tholding under chapter 3 or 4 of the Code. Caution: A disregarded U-S_ entity that has a forte owner must use the appropriate Form W-8.