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Form W-9 (Rev. $2024)Pase2
<br />must obtain your correct taxpayer identification number (IlN), which
<br />may be your social security number (SSN), individual taxpayer
<br />identifi cation number {fTlN), adoption taxpayer identification number
<br />{ATIN}. or employer identificalion number (ElN}, to report on an
<br />information r€tum the amount paid to you, or other amount reportable
<br />on an information relum. Examples of information retums include, but
<br />are not limited to, tfie following.
<br />o Form 1099lNT {interesl eamed or paid).
<br />r Form 1099-DlV {dividends, including those from stocks or mulual
<br />tunds).
<br />r Form 1099-MISC {various types of income, prizes, awards, or gross
<br />proceeds).
<br />. Form 1099-NEC {nonemployee compensation}.
<br />. Form 1099-8 {stock or muiud fund sales and cetlain other
<br />transactions by brokers).
<br />. Form 1099-3 {proceeds fom real estate transaclions).
<br />r Form 1099-K (merchanl card and lhird-party network transactions).
<br />o Form 1098 {home mortgage interesl}, 1098-E (student loan interest),
<br />and 1098-T (luition).
<br />. Form 1099-C (canceled debt).
<br />r Form 1099-4 (acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person (ncluding a resident
<br />alien), to provide your correct TlN.
<br />Caution: lf you don't retum Form W-9 to the r€quester with a TlN, you
<br />might be sublect to backup withholding. See What is backup
<br />withholding,laler.
<br />8y signing the filled-out formr you:
<br />'1. Certify that the TIN you are giving is conect (or you are waiting for a
<br />number to be issued);
<br />2. Certi! that you are nol subject to backup withholding; or
<br />3. Claim exemplion from backup withholding if you are a U.S. exempt
<br />payee; and
<br />4. Certify to your non-foreign status for purposes of withholding under
<br />chapter 3 or 4 of the Code (if applicable); and
<br />5. Certify rhat FATGA code{s) entered on this form (f any) indicating
<br />that you are exempt from the FATCA repcrting is correct. See What /s
<br />FATCA Repofting, later, for further information.
<br />Nole: lf you are a U.S. person and a requester gives you a form other
<br />than Form W-9 lo request your TlN, you must use the requester's form if
<br />it is substantially similar to this Form W-9.
<br />Definition of a U.S. p€rson. For federal lax purposest you are
<br />considered a U.S. person if you are:
<br />. An individual rvho is a U.S. cilizen or U.S. resident alien;
<br />. A parlneBhip, corporalion, company. or association created or
<br />organized in the Uniled States or under lhe laws of the United States;
<br />. An estate tolher than a foreign estat4; or
<br />. A domestic trust (as defined in Regulations section 301 .77o1-7).
<br />Establishing U.S. status lor purposes ol chapter 3 and chapter 4
<br />withholding. Payments made to foreign personq including certain
<br />distributions, allocations ol income, or transfers of sales proceeds, may
<br />be subiect to wilhholding under chapter 3 or chapter 4 of the Gode
<br />{sections '1441-1474],. Under those rules, il a Fom W-9 or other
<br />certification of non-foreign stafus has not been received. a wilhholding
<br />agent, transfere€, or partnership (payod generally applies presumption
<br />rules that may require lhe payor to rvilhhold applicable tar from the
<br />recipient, owner, transferor, or partner (payee). See Pub. 51 5,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must p.ovide Form W-9 to ihe payor for
<br />purposes of establishing its non-foreign status.
<br />. ln the case of a disregarded entity with a U.S. owner, the U.S. owner
<br />of the disregarded entity and not fre disregarded enlity.
<br />. ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally, rhe U.S. grantor or olher U.S. owner of the grantor trust and
<br />not the grantor trust.
<br />o ln the case of a U.S. trust (other than a granlor trust), lhe U.S. trust
<br />and not the beneticiaries of the tusl.
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certification of non-foreign status lo avoid withholding.
<br />Kittitas County Agreement for Services (rev.5/t4/25)
<br />Page 14 of 19
<br />Foreign person. lf you are a foreign person or the U.S. branch of a
<br />foreign bbnk that hds eleaed lo be treated as a U.S. person (under
<br />Regulations section 1.1a41-1(blP)[v) or other applicable section for
<br />chapter 3 or 4 purposesf, do nol use Form W-9. lnstead, use the
<br />appropriate Form W-8 or Form 823:l (see Pub. 515). lf you are a
<br />qualified foreign persion fund under Regulalions section 1.8970)-1 (d), or
<br />a'partnership thai is wholly owned by qualffied loreign pension funds,
<br />that is lreated as a non-fo,eign person for puryoses of section 1445
<br />withholding, do not use Form W-9. lnstead, use Form W-8EXP (or other
<br />certifi cation of non-foreign stalus).
<br />Nonresident alien who becomes a residenl alien. Generalty, only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. lax on certain lypes of income. However, mosl tax
<br />treaties conlain a provision known as a saving ttause, Exceptions
<br />sp€cified in the saving clause may permit an exemplion ftom tax to
<br />cbntinue for certain types of income even after ths payee has othenarise
<br />become a U.S. resident alien for 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 certain types of income, you must attach a stalement
<br />to Form W-9 lhat specifies lhe {ollowing five ilems.
<br />l. The trealy country. Generally, this must be the same treaty 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 lhe tax treaty that contains the
<br />saving clause and ils exceptions.
<br />4. The type and amount of income thal qualifies for the exemption
<br />trom tax,
<br />5. Sufficienl facts to justify the exemption lrom tax under lhe terms of
<br />tho treaty article.
<br />Exarnple. Article 20 of the U.S.-China income tax treaty allows an
<br />exemplibn from tax for scholarship income received by a Chinese
<br />student lemporarily presenl 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 />Uniled States exceeds 5 calendar years. However, paragraph 2 of the
<br />tirst Protocol to the U.S.-China treaty (dated April 30, 198a) dlows the
<br />provisions of Article 20 to continue to apply even after the Chinese
<br />student becomes a resident alien of lhe United Stales. A Chinese
<br />student who qualifies for this exception {under paragraph 2 of the first
<br />Protocoll and is relvino on lhis exceDfon to claim an exemption from tax
<br />on lheir icholarshif or-fellowship iniome would attach to Form W-9 a
<br />statement that includes the informalion described above to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign enlity, give the requester the
<br />appropriale completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions wilhhold and pay to the IRS 24% of such
<br />payments. This is called 'backup wilhholding-" Payrnents that may be
<br />subiect to backup withholding include, but are not limited to, interesl,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay. payments made in
<br />setllement of payment card and thi.d-patty network lransactions, and
<br />certain paymenls lrom fishing boat operators. Real estate lransaclions
<br />are not subi€ct to backup wilhholding.
<br />You will not be subiect to backup withholding on payments you receive
<br />il you give lhe requester your conect TlN, make the proper cerlifications,
<br />and report all your taxable interest and dividends on your tax retum.
<br />Payments you receive will be subject to baekup withholding il:
<br />1. You do not fumish your TIN to the requesleq
<br />2. You do nol certi! your TIN when required (see the insttuctions for
<br />Part ll for details);
<br />3. The IRS tells the requeeter that you fumished an inconect TIN;
<br />4. The IRS tells you thal you are subiect 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 certit to the requester that you are not subiect to-
<br />backup withholding, ds described in item 4 under "By signing the filled'
<br />out form" above {for reportable interest and dividend accounts opened
<br />after 1983 only).
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