R2026-005 - Laserfiche WebLink

Home Browse Search

Page a Fom W-9 (Flev.3-202'l) nrugt obtain Vour correct taxpayer identification number OIN), l'ihich mav be vour'social security number (SSN). individual taxpayer ide;fific;tion number (lTlNi, adoption laxpayer identification number (ATIN), or employer iden*fication number (ElN). to .eport on an information retum the amount paid to you, or olher amount repodable on an informatiotr retum. Examples of information retums include, but are not limited to, the following. . Form 1099-lNT (interest eamed or paid). . Form 1099-DlV (dividends, inctuding thosa from stocks or mulual iunds). . Fomr 1099-MISC (various $pes of income. pnzes, awards. or gross proceeds). o Form 1099-IJEC {nonemployee comp€nsaiion}' r Fonn 1 099-8 {stock or mutual fund sales and certain other transactions by brokers). . Form 1099-5 (proceeds from real estate transaclions). . Fonrt 109s-K (merchant card and third-party n€i1tro.k transaciionsl' . Form 1098 {home mortgage interest}. 1098-E {student loan interesl}, and 1098-T iluition). . Form lo99-C {canceled debt}. . Fomr '1099-4 (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person fncluding a resident alien), to provide your correct TIN- Cauiion: lf you don't retum Form W-9 to the requester lvith a TlN, you miqht be su'bject to backup withholding. See What is backup wiihholding. lalet. 8y signing the filled-ottt form. you: 1. Certify lhat the TIN you are giving is correct (or you are waiting for a numb€r to be issued); 2. Certify that you are not subiect to backup wilhholding; or 3. Claim exemption from backup urithhotding if you are a U'S' erempt payee: and .1. Cerlrfu to your non-forelgn status for purposes of withholding under chapter 3 6r .r bf the Code {if applicable}: and 5. Certity that FATCA code(s) entered on this form ff any) indicaling that you aie exempt from the FATCA reporting is conect- See What /s FATaA Reporting, later. for fudher information- Note: lf you are a U.S. person and a r*quester gives you a form other th* Fo# !1-9 to request your TlN, you must use the requeste/s form if it is substantially similar to this Form W-9- Definition of a U.S. person. For federal tax purposes. you are considered a U.S. Person rl You are:- . An indivrdual *rho is a U-S. citrzen or U.S" resident alien; . A oartnenhip, corporaton. company. or association created or orqinized in the United States or under lhe laws of the United States; . An estate (olher than a foreign estatel; or . A domestic trust {as defined in Regulations section 301.7701 -7)' Estatrlishing U.S. status for purposes of chapter 3-and chapter 4 wirhholding. Payments made to foreign persons. rncluding certaln distributioni, alldcations of income, oi transfets of sales proceeds, may be subiect to withholding under chapter 3 or chapter 'l of the Code (s€ctrons I +-t1 -1474). Under those rules, if a Form \L/-9 or other iertification of non-foreign statu$ has not been recei'red. a withholding igent. ttansfetee, or paineshiP (payorJ generally applies presumption ruies tha! rrray require the payor to !'rithhold applicable.lax from the recipient, owner. transferor, or partner {payee}.-See Pub' 515' Ul;lhholding of Tax on Nonresident Aliens and Foreign Entities' The iollowing p€rsons lnust provide Form W-9 tr: the payor for purposes of establishing its non-foreign status . ln the case of a disregarded sntity vrith a U.S- owner, ihe U'S' owner of lhe drsregarded entity and not the disregarded €ntity. o ln the case of a grantor tnrst with a U'S. grantot or olher U'S' ovrner, generally,lhe U.sigrantor r:r other U S. oviner of the grantor trust and not lhe grantor trust. . ln the case of a U-S. trust (othe. than a grantor trustl, the U S- trust and not tfte beneficiaties of the trust. See Pub- 515 tot rl.orc information on providing a Form W-9 or a certiRcation of non-foreign st3tus to a'roid rvithholding. Kittitas County Agreement for Services (rev.5/14/251 Page 18 of 24 Foreiorr oerson. lf vou are a foreiqn pefson or the U'S' branch of a i.reioi 6hnr< mat h;s elected to b6 treated as a U.S. person (under Reoulatons section 1 .1 aal -1(b)(2)(iv) or other applicable seetion for chi'oter 3 or { ourDosesl, do not use Form W-0. lnstead, use the aoo;ooriate form W-a or Form 8233 (see Pub- 515)' lf you are a .ir'"f'fibO foreiqn oension fund under Regulations seclron 1'897(l|-1(d)' ot" J o"rtn*nttio itt.it is \',,hollv owned by qualified foreign pension funds' th'at is treated as a non-foieign person for purpoEes of seclion 1 +15 witf,nolOing" do not use form W-s. lnstead, use Form W-8EXP (or other cerlification cf n,:n-foreign status). Honresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a iax treaty to teduce or eliminate U.S. tax on cedain iypes of income. However' most tax lrgaties contain a provision known as a saving clause' Exceptions soecified in the savinq clause may permit an exemption from tax to ;;;r,;";f*;#in tlipes of incomb even after the payee has othervise become a U,S. resident alien for tax purposes- lf you ar* a U.S- resident alien who is relying on an exc€plion contain*d in lhe saving clause of a tax treaty to claim-anexemplion irom U.S. tax on certain types of income, you musl attach a statement to Form Vt/-9 that specifies the following five items. 1. The treaty country- Generally' this must be the.s.ame treaty under which you claimed exemplion from til as a nonresldenl allen' 2. The treaty article addressing the income- 3. The article number (or location) in the tax treaty that contains the saving clause and its excePtions. 4" The type and amount of income that qualifies for the exemption {rom tax. 5. Sufficient facts to justify the exemption from tax under ihe terms of the keaty article. Exannle. Article 20 of the U.S.-China income tax treaty allows an "^"*otibn from tax for scholarship income received by a Chinese student temporarily present in the United States Under U'S' law' thrs student will bu"o^*'" resident alien for tax purposes if their slay in the Un't"d Stut"t exceeds 5 calendar years. However. paragraph 2 of the first Protocol to the U.S.-China treaty (dated Apnl 30' 19&l) ailolvs the orovisions of Artrcle 20 to continue tb apply even 3fter the Chinese irudent becomes a resident alien of the United Stales' A Chinese student who qualifies for this exception {under paragraph 2 of the firsl Protocol) and is relvrnq on this exception to claim an exemption {rom lax on-tiheiiicnolatstrif oifellowsnip iniome would attach to Form W-9 a statement that inciudes the information described above to support lhal eremption- lf you are a nonresrdent alien or a foreign entity' give the requester the appiopriate completed Form W-8 or Form 8233. Backup Withholding What is backrrp wilhholding? Persons making certain, payments to you .r"t undut "ettain condition! rvithlrold and pay to the IRS 24% of such oavments- This is called "backup "vilhholding." Payments that may be luOj*t to backup rvrthholding include. but are not lirnited to interest' tax-exemot interest" dividends, broker and barter exchange ii"nr.iiloit, rents. royalties, nonemployee Pay. payments made in settlement of payrneni card and third-party net"vork transaclions' and certain paymenG from fishing boat operators- Real estate transactions are not subi€ct to backup !,'/ithholding' You will not be subiect to backup vrilhholding on payments yo-u receive if you qi're the requester your conect JIN' make the proper certifications' aria report all your taxable interest and dividends on vout tax re-tum' Paynrents you receive will be subject to backup wilhholding if: .1. '/ou do not fumish your TIN to the r€questen 2. You do not certifu your TIN lvhen requked {see the instruclions fot Part ll for details!: 3. The IRS tells the requester lhat you {r-lmished an incorrect TIN; ,1. The IRS tells you that you are subiecl to backup wilhholding because you did not report all your interest and dividends on your tax relum (lor eg*rtable interest and dividends only): or 5. You do not certify to the requester that you are-not. subiect to- - oaciuf *ltt irotUing, ds describeb in rtem 4 inder "By sgning the filled- out fo)m" abo,re {f6r reportable interest and dividend accounts opened after 1983 onlyl.