Laserfiche WebLink
Fom W-9 (Rev. ?2024) <br />z-The Unhed States or any of its agencies or instrumentaffies. <br />3-A state, lhe District of Columbia, a U.S. commonwealth ortenitory' <br />or any of their political subdivisions or instumentalities. <br />4-A foreign govemment or any of its political subdivisions' agencies. <br />or instumentalities. <br />5-A corporation. <br />6-A dealer in securities or commodilies required to register in the <br />United States, the Districl oi Columbia or a U.S. commonwealth or <br />tenitory. <br />7-A ftJtures commission merchant regbtered with the Commodity <br />Futures Trading C,ommission. <br />8-A real estate investmenl trust- <br />g-An entity registered at ail times during the tax year under the <br />lnvestment fumpany Act of 1940. <br />10-A common trust fund operated by a bank under section 584(a). <br />1 1 -A financial institution as defined under section 581. <br />'12-A middleman known in the investment community as a nominee or <br />custodian. <br />13-A trust exempt from tax under section 664 or described in section <br />4947. <br />The following chart shows types of Payrnents that may be exempt <br />from backup wlthholding- The chart applies to the exempt payees listed <br />above, 1 through 13. <br />lF the payment is for THEN the payment is erempt <br />for <br />. lnterest and dividend payments All exempt payees except <br />for 7 <br />. Brokertransactions paye€s 1 4and6 <br />through 11 and all C corporations. <br />S corporations must not enter an <br />exempt payee code because they <br />are exempt only for sales of <br />noncovered secudties acquired <br />2012. <br />. Barter exchange transaciions Exempt payees 1 thru.qh 4. <br />and dividends <br />. Payments over $600 required to <br />be reported and direct sales over <br />s5,000' <br />. Payments made in settlement of <br />payment card or third-patty <br />network transactions <br />l See Form 1099-M|SC. Miscellaneous lnformation, and its instructions- <br />2Ho,urever, the following paynents made to a corporation and <br />reportable on Form 1099-MISC are not exempt from backup <br />withholding: medical and health cate payments, attome)/s'fees. gfoss <br />proceeds paid to an attomey reportable undersection 50a50. and <br />payments for sewices paid by a federal executive agency. <br />Exemption from FATCA reporting code. The following codes irJentify <br />payees that are exempt from reporting under FATCA These codes <br />apply to persons submitting this form for accounts maintained outside <br />of the Uniled States by certain foreign financial instimions. Therefore, if <br />you are only submitting this form for an account you hold in the United <br />States, you may leave this field blank. Corsult r,,/ith the peGotl <br />requesting this form if you are uncertain if the financial institution b <br />subiect to these requirements. A requester may irdicate that a code is <br />not required by providing you with a Form W-9 with "Not Applicable" (or <br />any similar indicalion) entered on the line for a FATCA exemption code. <br />A-An organization exempt from tax under section 501(a| or any <br />individual retirement plan as defined in section 77o1(a't(371. <br />B-The United States or any of iE agencies or instumentalilies. <br />C-A state. the Distic.t of Columbia" a U.S. commonwealth or <br />tenitory, or any of their political subdivisions or instrumentalities. <br />D-A corporation the stock of which is regulady faded on one or <br />more established securities markets, as described in Regulations <br />section 1.1472-1(cX1)0). <br />E-A corporation that is a member of the same expanded affliated <br />group as a corporation descriH in Regulations section 1-14721(c}(l)0). <br />Page4 <br />F-A dealer in securities, commodities, or deriuative financial <br />instruments finduding notional principal contacts, futures' forwards. <br />and options) that is registered as such under the larcs of the United <br />States or any state. <br />G-A real estate invesment Eust <br />H-A regulated intrestnent company as defined in section 851 or an <br />entity registered at all times during the tax yeat utrder the lnvestrnerd <br />Company Act of 1940. <br />l-A common trust fund as defined in s€clion 584{al. <br />J-A bank as defined in section 581. <br />K-A broker. <br />L-A trust exempt from tax under section 664 or described in section <br />4947(aX1). <br />M-A tax-exempl trust under a section a{B{b} phn or section 457(9) <br />plan. <br />Note: You may wish to corsult with the financial institrdion requesting <br />th-ls form to determine whether lhe FATCA code and/or exempt payee <br />code should be completed. <br />Line 5 <br />Enter your address (number, steet and 4artrnent or $Jite numbe4. <br />This is where the requester oi this Form W-9 will mail your information <br />retums. lf this address differs from the one the requester already has on <br />file, enter "NEl4," at the top. lf a new address is provided' there is still a <br />chance the old address will be used until the payor changes your <br />address in their records- <br />Line 6 <br />Enter your city, state, and ZP code. <br />Part l. Taxpayer ldentification Number [lN] <br />Enier your TIN in the appropriate box. It you are a resident alien and <br />you do not have, and ate not eligibb to get. an SSN. your TIN b your <br />IRS tTlN. Enter it in the entry space for the Social security number. lf you <br />do nol have an [T1N, see Florr to get a IIN below. <br />lf you are a sole proprietor and you have an ElN, you may enter either <br />your SSN or ElN. <br />lf you are a single.member LLC that is disreg:arded as an enttty <br />sepzfate ftom its owner. enter the orvne/s SSN (or ElN. if the owner has <br />one;. tf ttre LLC is classified as a cotporalion or paffiership. enter the <br />entity's ElN. <br />Note: See Whaf Name aN Number To Give the Peg.rester, later. for <br />further clarifcation of name and TIN combinatiotls. <br />How to get a TlN. lf you do not have a TlN, apply for one imtnediately. <br />To apply for an SSN. get Form SS-5. AFplicdion fo a Social Security <br />Card, from your local SSA office or get this form online at <br />wwut-SSAgov"You may also get this form by calling 8o0-772-t213. Use <br />Form W-7. Application for IRS lndrvidual Ta4ayer ldentification <br />Numbe( to apply for an [TlN, or Form SS-a, Application for Employer <br />ldentification Number, to apply for an Elll. You can apgly forr an EIN <br />online by accessing the IRS website at www.ris-govlElN- Go to <br />www.irs.pvtForns to view. download. or print Form W-7 andlor Form <br />S94. Or, you can go to rvww.,rs.gpvlArdetFomsaplace an order and <br />have Form W-7 and/or Form S94 mailed to you within 15 business <br />days. <br />lf you are asked to complete Form W-9 but do not have a TlN, apply <br />for a TIN and enter 'Applied Fof in the space for the TlN" sign and date <br />the form, and give it to the requester" For interest and dividend <br />payments, and certain payments made with respect to readily tradable <br />insfiJments, you will generally have @ days to get a TIN and give it to <br />the requester before you ate subiect to backup withholding on <br />paymenls. The 6o{ay rule does not apdy to other types o{ Payments. <br />You will be subiect to backup withholdhg on all sucfi Payments until <br />you provide your TIN to the recpester. <br />Note: Entering "Applied For' means that you have already applied for a <br />TIN or that you intend to apply for one soon. See also Fstabllshing U.S. <br />status for puryces oi clapter 3 and cfupter 4 withlnlding" earlier, for <br />when you may instead be sublect to withholding under chapter 3 or 4 of <br />the Code. <br />Caution: A disregarded U.S. entity that has a ioreign owner must use <br />the appropriate Form W€. <br />Generalty. exempt payees <br />1 through 5.: <br />Exempt payees 1 through 4. <br />Kittitas County Agreement for Services (rev.5/L4/251 <br />Page 16 of 18