R2025-182 Fully Executed - Laserfiche WebLink

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Fom VJ-g (Tlev.3-2024) must obtain your correct taxpayer identrfication number ffiN)' which mav be vour social securiby number (SSN). individual taxpayer ide;tific;tion number (lflN). adoption taxpayer identification number (ATIN). or employer identification number (ElN), to report on an information retum the amount paid to you, or other amount reportable on an information retum. Examples of information refums include. but are not limited to. the following, . Form 1099-lNT (interest eamed or paid). . Form 1099-DlV (dividends" including those frorn stocks or mutual funds). . Form 1099-MISC {various types of income. prizes. awards. or gross proceeds). . Fonn 1099-NEC (nonemployee compensation|. . Form 1099-8 (stock or mutual fund sales and certain other transactions by brokers). . Form 1099-5 (proceeds from real estate transactions)- . Fomr '1099-K (merchant card and thirdparty netlvork transactions). . Form 1096 (home mortgage interest). 1098-E (student loan interest). and 1 098-T (tuition). . Form 1099-C (canceled debt). . Form 1 099-A (acquisition or abandonment of secured property). Use Form W-9 only if you are a U.S. person (ncluding a resident aiien), to provide your conect TlN. Caution: lf you don't retum Form !V-9 to the requester with a TIN' you might be subject to backup withholding. See What is backup withholding,laler. 8y signing the filled-out form. yott: 1 . Certifo that the Tll.l you are giving is correct (or you are rvaiting for a number to be issuedi: 2. Certifu that you are not subiect to backup rvithholding: or 3. Claim exemption frorn backup urithholding if you are a U.S- exsmpt payee, and 4. Certifi/ to your non-foreign status for purposes of ',vithholding under chapter 3 or,4 of ihe Code {ii appiicablei; and 5. Certify that FATCA code{s} entered on this form [if any) indicating that you are exempt from the FATCA reporting is coneci^ See lr'"'haf Is FATCA Reporting. later. for firrther information- Note: lf you are a U-S. person and a requester gives you a fom oiher than Fonn !n/-g io request yourTlN. you must use the requesieis forrn if it is substantially similar to this Form !V-9. Definition of a U,S, person. Forfederal tax pul-poses. you are considered a U"S- person if you 46e; . An individual '.vho is a U-S, cih:en qr U.S. resrdent alien. . A parinership. corporation, company. or association created or organized in the L]nited States or under the larvs of the Unit€d States; . An estaie iother than a forelgn estatel: or . A domestic trust ias defined in Ragulaiions section 301-7701 -7i- Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding. Payments made to for:rgn persons. rncluding certain distributioni. allocations of rncome, or transfers of safes proceeds' may be subJect to withholdinE under chapter 3 or chapter J of th€ Code isections 1 44 1-1 4f4)" under thqse rules. if a Form !r/-9 or other certification of non-forergn status has not been received. a withholding agent. transferee. or partnership (payor! generally applias presumption rules that rnay require the payor to wrthhold applicable tax from the recipient, ouiner. fansferor, or partner fpayee)" See Pub. 51 5. tllithholding of Tax oo Nonresident Atriens and Foreign Eniities. The following pesons musi provide Form trv-g to the payor for purposes of establishing its non-foreign status. . In the case of a disregarded entit!. rxth a U"S. oYlner, lhe U.S. o$rner of the disregard*d entrty and not the disrsgarded entiry. . ln ihe case of a grantor trust vrith a U"S. grantor or oiher U.S. o'.vner. generally. the U.S. gr-antor or other U.S. ourner of the grantor trust and not th3 grantor trust. . ln the case of a U-S. trust (othsr tl-an a grantor irustl, ihe U.S. trusi and noi the beneficiaries of the trust, See Pub. 515 for more iniorn"iaticrri on providing a Form 'vV-9 or a certification of non-foteign status io a\.old vithholding. Kittitas County Agreement for Services (rev.5l14l25) Page 19 of 23 ?age2 Foreign person. lf you are a foragn person or the U.S. branch of a foreigi bink that his elected to bi treated as a U.S- person [under Regu-lations section 1 .1441-1(bi(2)fv) or other applicable section for chJpter 3 or 4 purposes), do not use Form W-9^ lnstead, use the appropriate Form w'8 or Form 8233 {see Pub. 515}' lf you are a "Lain"A foreion oersion fund under Requlations seclron 1.897(lt1(d). or i partnersnip ifrai rs wholly owned by quained foreign pension funds' that is treated as a non-foreign person ior purposes of seciion 1 J'15 withholding. do not use Form !V-9- lnstead, use Fonn IV-EEXP for other certifi cation of non-foreign status). Nonresident alien who becomes a resident alien. Generalfy, only a nonresident alien individual may use tfie ierms of a tax treaty to reduce or eliminate U.S. tax on certain $pes of rncome. However' rnost tax treaties contarn a provision Knovrn as a saving clause. Exceptions specfied in the saving clause may p€rmit an exemption from tax to ctntinue for certain tyles of incomi: even after the paye€ has othen'vise become a U.S. r€sident alien for tax purposes. lf you are a U.S. rasident alien who is relying on an exception contained in the saving claus€ of a lax treaty to claim an exemption from U.S. tax on certaiin types of income' you must attach a statement to Form W-9 that specifies the iollo'rdng frve items' 1. The treaty country. Generatly. this must be the same treaty under which you claimed exemption ftom tar as a nonresldent aiien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaqr' that contains the saving clause and iis excePtions. 4. The $pe and amount of income that qualffies for the exemption from tax. 5. Sufficient facts to iustify the exernption from tax under the terms of the treaty article- Examole. Article 20 of the U.S.-China income tax ireaty allows an exemptibn from tax for scholarghip rncome r=ceived by a Chinese student temporarily preseni in the United States. Under U.S" law' firis student will become a resident alien for ta,r purposes if their stay in the United States exceeds 5 calendar years- However' paragraph 2 of the first Protocol to ihe U"S,-China Featy fdated April 30. 19Sa) allov'rs the provisions of Atticte 20 io eontinue io apply *ven after the-Chinese sudent becomes a resident alien of the United States- A Chinase student who qualifies for this exception (under paragreph 2 of the first Proiocol) and is relying on ',his exceptron to clainr an eremPilon from iax on iheir;choiatship oifellovrsfrrp rncomE vsould atlach to Fornt $J-9 a statement that includes tha inforn-iation described above io support ihat exemption" lf you are a nonresldent alien ':r a forelgn entity. give the requester th" appropriate completed Fonrn W-A,rr Form 6233- Backup Withholding What is backup withholding? Fersons making certain payments to you must under ceiarn conditions rvithhold and pay to the IRS 24% of such paymeftts. This is called *backup withholding." Fayments that may be iu6lect to backup rvithholding include. but are not limited io' interest, tax-exernpt interest, dividends. brolcer and barier EXchange transactions, rents. toyalttes, nonernployee pay' payn'lents made in settlement of payment card and third-party ne&',rori( transaciions' and certain payments from fishing boat operators' Real estate transactions are not subiect to backup ','rithholdinE. You vvill not be subject to backup vrrthholding on payrnents you receN? rf you gire the req!.Iester your correct ITN. make lfie proper cer*fications. anC report all your taxable interest and dividends on your tax retum Payments you receive will be subiect to backup withholding if: 1. You do not fumish your Tll'l to the requesten 2- You do not certify your Ttl''l *hen required (sae the instructions for Fart ll for detailsi: 3" The IRS tells the requesier that you fumished an incorrect Tll"l; +- The IRS tells you that you are sublect to backup rvithhotding because you did not report all yor"rr interest and dividends on your tax r€tum (for reportable inierest and dividends only): or 5. You do not certl['to the requesier thai you are not sublect io-. backup vithholding. ds descnbed ift itern J under "B'i signing the filled' out form" above (for rEportable inter'ost and dividend accounts opened after 1963 only).