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Form IIV-9 (Rev. 3-2O24)Pase 3
<br />Certain payees and payments aro €xempt trom backup wilhholding.
<br />S* Exempt pyee code,laler, and the separate lnstructions tor the
<br />Requester of Form W-9 for mors informalion.
<br />See also Fsfah/lstrin g U.S. status for purposes of ehapter 3 and
<br />chapter 4 withholding, earlier.
<br />What ls FATCA Reporting?
<br />The Foreign Account Tax Compliance Act (FATCA) requires a
<br />participating foreign financial institution to report all U.S. account
<br />holders that are specified U.S. persons. Certain payees are exempt from
<br />FATCA reporting.9ee Exemption from FATCA reporting code,later, and
<br />lhe lnsbuctions for lhe R€quester of Form W-9 for more information.
<br />Updating Your Informataon
<br />You must provide updated information to any person to whom you
<br />claimed to be an exempt payee if you are no longer an exempt pay€e
<br />and anticipate receiving reportable payments in the future from this
<br />person. Fdr exarnple, ybu may need to provide updated information if
<br />you are a C corporation that elects to be an S corporation, or if you are
<br />no longer tax exempt. ln addition, you must fumish a new Form W-9 if
<br />the name or TIN changes for lhe account, for example, if the grantor ol a
<br />grantor trust dies.
<br />Penalties
<br />Failure to fumish TlN. lf you lail to lumish your conect TIN to a
<br />requester, you are subject to a penalty of $50 for each such failure
<br />untess your failure is due to reasonable cause and not to willful neglect'
<br />Civil penalty for false inlormalion with respect to withholding. lf you
<br />make a false slatement with no reasonable basis that resuhs in no
<br />backup withholding, you are subject to a 9500 p€nalty.
<br />Criminal penahy for lalsifying informaiion. Willtully falsifying
<br />certifications or affrmations may subiect you to criminal penalties
<br />including fi nes and/or imprisonment.
<br />Misuss of TlNs. It the requester disclosas or uses TlNs in violation of
<br />federal law, the requester may be subject to civil and criminal penalties.
<br />Specific lnstructions
<br />Line'l
<br />You must enter one of the following on this line; do not leave lhis line
<br />blank. The name should match the name on your tax retum.
<br />tf lhis Form W-9 is for a joint account (other than an account
<br />maintained by a foreign financial institution (FFl)), list first, and then
<br />circle, ihe name of lhe person or entity whose number you entered in
<br />Part I of Form W-9. lf you are providing Form W-9 to an FFI to document
<br />a ioint account each holder of ths account that is a U.S. person must
<br />provide a Form W-9.
<br />r lndividual. Generally, enter the name shown on your tax retum. lf you
<br />have changed your last name without informing the Social Security
<br />Administration (SSA) of the name change, enter your first name, the last
<br />name as shown on your social security card, and your new last name"
<br />Nole for lTlN applicant: Enter your individual name as it was entered
<br />on your Form W-7 application, line 1a. This should also be the same as
<br />lhe name you enlered on the Form 1040 you tiled with your application.
<br />. Sole proprietor. Enter your individual name as shown on your Form
<br />1o4O on line 1. Enler your business, trade, or "doing business as" (DBA)
<br />name on line 2.
<br />. Partnership, C corporation, S corporation, or LLC, olher than a
<br />disregardedentity. Enter the enlity's name as shown on the €ntity's tax
<br />retum on line 1 and any businesg, trade, or OBA name on line 2'
<br />o Other entities. Enter your name as shown on required U.S. federaltax
<br />documents on line 1. This name should match the name shown on the
<br />charier or olher legal document creating the enlity. Enter any business,
<br />trade, or DBA name on line 2.
<br />r Disregarded entity. ln general, a business entity that has a single
<br />owner, including an LLC, and is not a corporation, is disregarded as an
<br />entity separate from its owner (a disregarded entity). See Regulations
<br />section go1.7zO1-2lcl(2l,. A disregarded entity should check lhe
<br />appropriate box for lhe iax classification of its owner. Enter the owner's
<br />name on line 1. The name of lhe owner entered on line 1 should never
<br />be a disregarded entity. The name on line 1 should be the nams shown
<br />on the inc6me tax rehim on which the income should be reported. For
<br />example, if a foreign LLC that is lreated as a disreSqrded entity for U.S.
<br />federal lax purpos-es has a single owner that is a U.S. person, tha U.S.
<br />ownels name is required lo be provided on line 1. lf the direcl owner ol
<br />the entity is also a disregarded enlity, enter lhe first owner that is not
<br />dkregarded for federal tax purposes. Enler lhe disregarded entity's
<br />name on line 2. lf the owner of the disregarded entity is a foreign person,
<br />lhe owner must complete an appropriate Form W-8 iretead of a Form
<br />W-9. This is the case even if the foreign person has a U.S. TlN.
<br />Line 2
<br />lf you have a business name, trade name, DBA name, or disregarded
<br />entity name, enter it on line 2.
<br />Line 3a
<br />Check the appropriato box on line 3a for the U.S. federal tax
<br />clagsification of lhe person whose aame is entered on line 1. Check only
<br />one box on line 3a.
<br />Line 3b
<br />Check this box if you ate a pattnership fncluding an LLC classified as a
<br />partrrership for U.S. federal tax purposes), trust, or eslate that has any
<br />foreign panne6, own€rs, or beneficiaries, and you are providing this
<br />form to a partnership. lrust, or estale, in which you have an ownership
<br />interest. You must iheck the box on line 3b il you receive a Form W-8
<br />(or documentary evidence) from any partner, owner, or beneliciary
<br />establishing loreign staxrs or if you receive a Form W-9 from any
<br />parher, owner, or beneficiary ttral has checked the box on line 3b'
<br />Note: A partnership that provides a Form W-9 and checks box 3b may
<br />be required to complete Schedules K-2 and K-3 (Form 1065). For more
<br />information, see lhe Padnership lnstructions for Schedules K-2 and K-3
<br />(Fom 1065).
<br />lf you are required to comptele line 3b but fail to do so, you may not
<br />rece-ive the information necessary to file a conect inlormation retum wilh
<br />the IRS or fumish a conect payee statement to your partners or
<br />beneficiaries. See, for example, seclions 6698, 6722, and 6724 lot
<br />penalties lhal may a4.]ply.
<br />Line 4 Exemptions
<br />lf you are exempt from backup wilhholding and/or FATCA reporling,
<br />eriter in the app'roptiate space on tine 4 any code{s} lhat may apply to
<br />you-
<br />Exempt payee code.
<br />r Generally, individuats fncluding sole proprietors) are not exempt from
<br />backup withholding.
<br />. Except as provided below. corporalions are exempt from backup
<br />wilhholding for certain payments. including interest and dividends.
<br />. Corporations are not exempt trom backup withholding for payments
<br />madein setdement of payment card or third-party network transactions'
<br />. Corporations ate not exernpt from backup wilhholding with respect to
<br />attomeys' fees or gross proceeds paid to attomeys, and corporations
<br />that provide medical or heallh care services are not exempt with respect
<br />to payments reporlable on Form 1099-M|SC.
<br />The lollowing codes identify payees lhat are exempl from backup
<br />wilhholding. Enter lhe appropriate code in the space on line 4.
<br />1-An organization exempl from tax under section 501(a), any lRA, or
<br />a custodial account under seclion 403(bX7l if the account satisfies the
<br />requirements of section aolfif(z).
<br />Kittitas County Agreement for Services (rev.5/t4/25l'
<br />Page 15 of 19
<br />lF rhe entity/individual on line 1
<br />is a(n| .. .
<br />THEN check the box for,..
<br />. Comoration Corporation.
<br />' lndividual or
<br />. Sole propdetorship
<br />lndividual/sole proprielor.
<br />. LLC claesified ae a partnership
<br />for U.S. federal tax purposes or
<br />r LLC lhat has filed Form 8832 or
<br />2553 electing to b€ laxed as a
<br />corporalion
<br />Limited liability company
<br />enter the appropriate tax
<br />classification:
<br />P = Parhership,
<br />C=Ccorporalion,or
<br />S = S corporation.
<br />and
<br />. Partnership Parrne€hip.
<br />. Trusl/estate TrusYestate.
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