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Form W-9 (Rev. 3-2024) 2—The United States or any of its agencies or instrumentalities- 3 —A state, the District of Columbia, a U.S. commonwealth or territory. of any of their political subdivisions or instrumentalities.. 4—A foreign government or any of its political subdivisions, agencies, or instrumentalities. 5—A corporation. 6 — 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 t>e 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 1 through 5.' S5.000' • Payments made in settlement of Exempt payees 1 through 4. payment card or third -pally network transactions ' See Form 1099-MISC, Miscellaneous Information, and its instructions. 2 However, the fol[owing payments made to a corporation and reportabfe an Form 1Ogg -MISC are not exempt from backup withholding' medical and health care payments. attorneys' fees. gross proceeds paid to an attorney reportable under section 6045(f(, and payments for services paid by a federal executive agency. Exemption from FATCA reporting code. The fallowing codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this fore for accounts maintained outside of the United States by certain foreign financial institutions, Therefore, if you are only submitting 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 if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with "Not Applicable" (or any similar indislion) antered on the line for a FATCA exemption code. A— An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section i■01(a)(37). 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. 0—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(). 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)(i). Kittitas County Agreement for Services (rev. 5/14/25) Page 20 of 24 F—A deafer in securities. commodities, or derivative financial instruments (including notional principal contracts. future% f0m-lards. and ap[ions) 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 defired 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 581. K—A broker. L—A bust exempt from tax under section 664 or described in sec lion 4947(a)(1). M—A tax-exempt trust under a section 103tb) plan or section 457(g) plan. Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA coda arKVor exempt payea 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-9 will mail your information retums. If this address differs from the one the requester already has on file, 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 ZJP code. Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have, and are not eligible to get. an SSN, your TIN is your IRS rDN. Enter it in the entry space for the Social security number. 3 you do not have an [TIN, see Now to get a TIN 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 =ntrty separate faun its owner. enter the owner's SSN (or Eft if the owner has one). [f the LLC is classified as a corporation or partnership. enter the entity's EIN. Note: See §Vhat Name and Number To Give fhe Requester, later. for further clarification of name and TIN combinations. How to get a TIN. If you do not have a TIN. apply for one =111 iataty. To apply for an SSN, gat Form SS-5. Application far a Social Security Card. from your local SSA office or get this form on late at wvvw.SSA gov. You may also get this form by calling 800-TrT2-1213. Us, - Form W-7. Application for IRS Individual Taxpayer Identification Number, to apply for an IT IN. or Form 5 r4. Application for Employer Identification Number. to apply for an Eii'1. You can apply for an EIN online by accessing the IRS websrte at wwrv.irsgovlErN. Go to wrvr, imgovrFarrns to viev.% download, or print Form W-7 andfor Form SS-4. Or. you can go to wvyw.rrs.gov.Orded:orrns a place an order and have Form w-7 andror Form SS-4 mailed to you within 15 business days. If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and enter "Applied For" in the space for the TIN, sign acid date the form, and give it to the requester. For mterest and dividend payments. and certain payments made with respect to readily tradable instruments. you will generally have 60 days to get a TIN and giva a to the requester before you are subject to backup-milahotdrng on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on aff such payments until you provide your TIN to the requester. Note: Ent -ring "Applied For' means that you have already applied for a TIN or that you intend to apply far one soon. Sae also Esrabfishrng U.S. status for purposes of chapter 3 and chapter 4 withho)r&ng, earlier. for when you may instead be subject to withholding under chapter 3 or 4 of the Code. Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Forth W-8.