R2025-182 Fully Executed - Laserfiche WebLink

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Page 3Fom W-9 Eev.3-2024) Certain pavees and payments are exempt from backup withholding' See Exemit payee coie, later, and the seiarate lnstructions for the Requester of Form W-9 for more information. See also Estab/rli1hg U.S. status for putposes of chapter 3 and chapter 4 vithhalding, eaiier. What ls FATCA Reporting? The Foreign Account Tax Compliance Act {FATCA} requires a participating foreign financial institution to report all U-S' account irotders tha[ are specifiecl U,S. persons. Certain payees are exempt from FATCA reporting"'See Exemptr6n irom FATCA reporting code,later. and the instructions for the Requester bf Form W-9 ior more information. Updating Your lnformation You must provide updated information to any person to \vhom 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. F6r example, y"ou may need t6 provide updated infomration if you are a C corporation that elects to be an S corporation' or if you are no longer tax exempt. ln addition, you must fumish a nelv Form W-9 if the naiire or TIN changes for the accounl, for example' if the grantor of a grantor trust dies. Penalties Failure to fumish TlN. lf you fail to fumish your conect TIN to a requester, you are subject to a penalty of S50 for aach such fuilure unless your farlure is due to reasonable cause and not io williul neglect. Civil penalty for false inforrnation with respect to withholding. lf you make a fals6 statement "rith no reasonable basis that results in no backup rvithholdinE. you are subiect to a .5500 p€nalty. Criminal penahy for falsifying information. Mllfully falsifyng certifications or affirmations may subiect you to criminal penahies including fi nes and/or impdsonment- Misuse of TlNs, lf the requesier discloses or uses TlNs in violation of federal law, the requester may be subieet to civil and cnminal penalties- Specific lnstructions Line 1 You musi enter one of the follorvinE on this line: do not leave ihis line blan[.:. The name should match the name on yourtax retum. lf this Form S/-9 is for a joint account (other than an accouni maintained by a foreign financia{ institution {FFlfi. Iist first' and then circle. the narne ol the person or entrlY whose nurnber you enterad in Part I of Form W-9. lf you are providing Form W-9 to an FFi io document a joint account. each holder of the account that is a U.S- persn must provide a Form S/-9. . lndiviclual. GeneralLy. enier the name shovrn on your tax retum" lf you ha',.e changed your last narne vrithout informing the Social Security Administration {SSA} of the name change. enter your first narne. the last narne as shor'.,n on your social security card. and your nelv last name. Nole for ITIN applicant: Enter your individual name as it '*as entered on your Fonn W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040 you filed wrth your application- . Sole proprietor. Enter your individual name as shortn on your Form 1 040 on line 1 . Enter your business, trade. or .doing buslness as" {DBA1 name on line 2. . Partnership, C corporation, S corporation' or LLC, other than a disregarded entity, Enter the entr$'s name as sho'.vn on the entiry's iali retum on line 1 and any business, trade, or D8,q nanre on line 2. . Other entities. Enter your name as shown on required U.S" federal tax documents on iine 1. This name should match lhe name shown on ihe charter or other legal document creatrng ihe entity. Enter any business. trade. or DBA. name on line 2, . DisreEarded entity. ln general. a business entity thai has a single ovrner. including an LLC, and is not a corporation. is disregarded as an entity separate from its ov',ner (a disregarded entity|- See Regulations section 301.7701 -2{ci(2}. A disregarded entil}' should check the appropnate box for tha iax ciassification of its owner. Enter the owner's name on line 1" The name of the owner entered on line 1 should never be a disregarded entity. The nalre cn line I should be the name shown on ihe incorne ta\ retum on $hich the incoma should be report€d. For examole. if a foreiqn LLC that is beated as a disregarded entity for U"S' i"a*"it t"n putpos-es has a single owner tfiat is a U-S. person. the U'S' ownels name is reqwred to bJ provided on line 1. If the direct owner of the entiF/ is alsa a disregarded entitf- enter the firsi owner that is not disregari:led for federal tax purposes" Enter the disregarde'l entiti/s nantJon line 2. tf the owner of the disregarded entit/ is a foreignperson. ttre orvner rnust complete an appropriate Form W-8 rristead-of a Form $r'-g" This is the case even if the foreiEn p€rson has a U'S. TlN. Line 2 if you have a business name. hade name" DBA name. or disregarded entity narne. enter ii on line 2" Line 3a Check the appropriate box on line 3a ior the U.S. federal tax classification of the person whose narne is entered on line '1. Check only one box on line 3a. Line 3b Check this box if yoti are a partnershrp {including an LLC classified as a parurersl'tip for U.S. fed+nl tax purposes)' trust' or estate ihat has any iqreign partners, ov.,ners. or beneficianes. and you are providing this forrnlo a pannership, trusl or estats, in rvhich you hat'e an o\unership iniaresl You r:r:ust iheck the box on hn* 3b ri r'ou recelve a Form W-6 (or docurnentary evidence) from any panner. ourner, or beneficiary oJtablishing ioreiEn status or if 'lotr recei'.'e a Fonn W-9 from anv partner. ovrner. or beneficrary thai has checked the box on line 3b' [.lote: A partnershiF! tt]at provides a Forrn trV-9 and checks bo;< 3b may be requirEd tc completa Schedules K-2 and K-3 iForm 1065)' For rnora infonilation, sse tile Fartnership tnstructions for Schedules K-2 and K-3 Form 10651. l; you ara raquired io complete line 3b but fail io do so, y€u may not . receive the infonnation necessary to file a conect informatlon reium with the IRS nr furnrsFl a con,ect payee statement to your partners or beneficianes. See. for example. sectlons 6684. 6722" and 6724 for penaltres that fflay apply- Line 4 Exernptions lf vou are erernpt frorn bachup vrithholding and;'or FATCA r.Porting" enter r;'r, the appropnate spacs on line 3 afty code{sl that may apply to you. Exempt payee code. . Generally. indi'.'iduals lincluding sole ptopnetorsl are not ex?mpt from backup',.irthholding. . Except as provided belo'r. corporations are exempt from backup withholdrng for certain payrnents, rncluding interest and di';idends" . CorErorations are not Pxempt from backup vurthhoiding for payments made in settlernent of payrnent card or third-PartY netwod{ transactlons. . Corporation,s are not exempt from backup rvithholding with respect to attomeys' fees or gross proceeds pald lo attotneys. and corporations that pro'ride rnedrcal or health care senices a!-e not exempt \rlith respect to pavments reportable on Form 1099-fullSc" The follouing codes identify paye€s ihat are exempt from backup v,rifiholding. Ent+r fie appropnat* code in '.he space on lrne 4- 'I -An ,erganlzation exempt from iax under section 30i iai. any lRA. or a custodial acctunt under section 303ib){7't if the account safisfres the requirements e:f sectiorr J01if,(2). Kittitas County Agreement for Services (rev.5/L4/25) Page 20 of 23 . Trust/estate . Padnership . LLG ctassffied as a partnership for U.S. federai tax purposes or . LLC that has filed Form 8832 or 2553 electing to be taxed as a corporation . lndividual or . Sole proprietorship . Corporation lF the entitylindMdual on line'l isa(n)... Trusyestaie. Partnership. Limited liability company and enter the appropriate tax classification: P = Partne6hip. C=Ccorporation,or S = S corporation. Individual/so{e proprietor Corporation. THEN check the box for