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Fm W-9 (Fev. 3.2024)
<br />must obtain your corect taxpayer identification number [nN), which
<br />may be your'social security number {SSN}. individualtaxpayer
<br />identification number (fflN), adoption taxpayer identification number
<br />(ATlNl, or employer identification number (ElNl. to rePort on an
<br />in{onmtion retum the amount paid to you, or other amount reportable
<br />on an information return" Examples of information retums include, but
<br />are not limited to, tlte following.
<br />. Form 1099-lNT (interest eamed or paidl.
<br />o Form 1O99D[V (dividends. including those from stocks or mutual
<br />tunds).
<br />. Form 1099-MISC (various types ol income, ptizes, arvards. or gtoss
<br />proceedsl.
<br />. Form 1099'NEC {nonemployee compensation).
<br />. Form lo99-B {stock or mutual fund sales and certain other
<br />transactions by brokers).
<br />. Form 1099€ (proceeds from real estate tEnsactions).
<br />o Form 1099-K (merchanl card and third-party network transaclions).
<br />. Form 1098 (trome mortgage interest), 1098-E (student loan interesl),
<br />and 1098-T (tuition).
<br />. Form 1099-C (canceled debl).
<br />. Form 1099-A (acquisition or abandonment oi secured property).
<br />Use Form W-9 only if you are a U.S. person (ncluding a resident
<br />alien), to provide your conect TlN.
<br />Caution: lf you don't retum Form W-9 to the reguester with a TlN, you
<br />might b€ subiect to backup withholding. See What rb backup
<br />withholding,laler
<br />By signing the filled-out form. you:
<br />1. Certiry thaf the TIN you are giving is conect (or you are waiting for a
<br />number to be is*edl:
<br />2. Certify that you are not subiect to backuP withholding: or
<br />3. Claim exemption ftom backup withholding if you are a U.S" exempt
<br />payee: and
<br />4. Certify to your non-foreign status for purposes of rvithholding under
<br />chapter 3 or 4 of the Code frl applicable): ard
<br />5. Certify flat FATCA codeg entered on this form (tf any) indicating
<br />that you are exempt from the FATCA reporting is conect. See lvhat /s
<br />FATCA Reprting, later, for further information,
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to request your TlN. you must use the requeste/s lorm il
<br />it b substantialty similarto this Form W-9.
<br />Definfion of a U.S. person. For federal tax purposes, you are
<br />considered a U.S. person if you are:
<br />. An indMdual who is a U.S. citizen or U.S. resident alien:
<br />. A partnershrp, corporation, company. or association created or
<br />onganized in the United States or under the laws of the United States;
<br />. An estate (other than a foreign estate); or
<br />. A dom€stic frust (as defined in Regulations section 301 .7701-7).
<br />Establishing U.S. status for purposes of chapter 3 and chapter 4
<br />withholding. Payrnents made to foreign persons. including certain
<br />distributions, allocations of income, or ttanders of sales proceeds, may
<br />be subject to withholdirg under chapter 3 or chapter 4 of the Code
<br />(seclions 1 ,141 -1 4741" Under those rules, il a Form W-9 or other
<br />certificadon of non-foreign status has not been received, a wilhholding
<br />agent, transferee, or parhership (payor) generally applies presumption
<br />rules that may require the payor to withhold applicable tax from the
<br />recipient, owner. t-ansferor, or partner (payee). S€e Pub. 515,
<br />W'rthholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must provide Form W-9 to the payor for
<br />purposes ol establishing is non-foreign status.
<br />. ln the case of a dlsregarded entity with a U.S. owner, the U.S. owner
<br />of the dbregarded entity and not the dbregarded entity.
<br />. ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally, the U-S. grantor or other U.S" owner of the grantor trust and
<br />not the grantor trust
<br />. ln the case of a U.S. trust (olfter than a grantor trust), the U.S. tust
<br />and not the beneficiaries of the tust
<br />See Pub. 515 for more infonmtion on providing a Form W-9 or a
<br />certification of non-foreign status to avoid rvihhotding.
<br />Kittitas County Agreement for Services (rev. 5/t4/25)
<br />Page 14 of 18
<br />Page2
<br />Foreign person. ll you are a foreign person or the U.S. branch of a
<br />foreigi bink that has elected to be tteated as a U.S. person (under
<br />Regtlafons s€ction 1.14a1'1(b)(2)[ru) or other applicable section for
<br />chapter 3 or 4 purpo6esl, do not use Form W-9. lnstead, use the
<br />appropriate Form W€ or Form 8233 (see Pub, 515). H you are a
<br />gualified foreign persion fund under Hegulqtions section 1 .8970-1(d), or
<br />d partnership that is wholly owned by qualified foreign pension funds,
<br />lhat is teated as a non-foreign person for purposes of s€ction 1445
<br />withholding. do not use Form W-9. lnslead. use Form W-8EXP (or other
<br />certification of non-foreign status).
<br />Nonresident al'ren who becomes a resident alien. Generalfy, only a
<br />nonresident afen indMdual may use the terms of a tax teaty to reduce
<br />or eliminate U-S. tax on certain types ot income. However. most tax
<br />treaties contain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may permil an exemplion ftom tax to
<br />cbntinue for certain types of rncome even after the payee has otherwise
<br />become a U.S. re€ident alien tor tax purposes.
<br />lf you are a U.S. resident alien who is relying on an exception
<br />contained in the saving clause of a tax treaty to claim an exemption
<br />from U-S. tax on cettain types ol income, you must attach a statement
<br />to Form W-9 that specifies the follorving five items.
<br />1. The treaty counfy. Generally. lhis must be the same reaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3- The article number (or location) in the tax treaty that contains the
<br />saving clause and its exceptions-
<br />4" The type and amount of income that qualifies fot the exemption
<br />from tax.
<br />5- Sstficient facts lo iusti{y the exemption from tax under the terms of
<br />the beaty article-
<br />Example. Article 2O of the U.S.-China income tax teaty allows an
<br />exemplion trom tax for scfrolarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law. this
<br />student will become a resident alien for tax purposes if their stay in the
<br />United States exceeds 5 calendar years. However, paragraph 2 of the
<br />first Protocol to the U.S--China teaty (dated April 30, 1984) allours the
<br />provisions of Article 20 to continue to apply even after the Chinese
<br />student becomes a resident alien of the Unhed States. A Chinese
<br />student who qualifi* ior this exception {under paragraph 2 of the first
<br />Protocol) ard is re$ng on lhis exception to claim an exempiion from tax
<br />on their scholarship oi fellowship income would attach to Form W-9 a
<br />statement that inctudes the information descnbed above to support that
<br />exemplion.
<br />lf you are a nonresident afien or a foteign enlity. give the requester the
<br />appropriate completed Form W€ or Form 82s.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions rvithhold and pay to the IHS 24% of such
<br />payments. This is called "backup wilhholding." PaFnents that may be
<br />sutrjecl to backup withholding include. but are not limited to, interest,
<br />tax-exempt interest dividerds. broker and barter exchange
<br />transactions, rents" royatties, nonemployee pay. payments made in
<br />setdement of payment card and thircl.patty network transactions, and
<br />certain payments from fishing boat opealtorsi. Fleal estate ttansaclions
<br />are not subiect to backup withholding.
<br />You will not be subiect to backup withholding on payments you receive
<br />ii you give the requester your conect TlN, make the proper certifications,
<br />and report dl your ta\aHe interest and dividends on you. tax retum.
<br />Payments you receive will be subiect to backup withholding ift
<br />1. You do not fumish your IN to lhe requestec
<br />2. You do not certify your TIN when required (see the instnrctions for
<br />Pan ll for details);
<br />3. The IRS tells fre .equester that you fumished an incorrect TIN;
<br />4. The IFS tells you that you are subject to backup withholding
<br />because you did not report all your interest and dividends on your tax
<br />retum (for reportable interest and dividends only); or
<br />5. You do not ceri? to the requester that you are not subject to
<br />backup withholding, as desctibed in item 4 under "8y signing the filled-
<br />out form" *ove (tor reportable interest and dividend accounts opened
<br />after 1983 only).
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