|
Fom W-9 {Flev.3-202.1)Page2
<br />must obtain your correct taxpayer identification number OIN), u/hich
<br />may be your social security numbet (SSN). individual taxpayer
<br />ide;tifidtion number (tflN), adoption taxpayer identiflcation number
<br />(ATll.l), or emptoyer identification nunrber {ElN), to report on an
<br />information retum lhe amount paid to you, or olher amount reportable
<br />on an infomration tetum. Examples of informalion retums include' but
<br />are not liflited !o. the following.
<br />. Form 1099-lNT {interest eamed or paid}"
<br />. Form 1099-DlV (dividends, including those from stocks or mutual
<br />funds).
<br />. Form 1099-MISC (various types of income, prizes, awards, or gross
<br />pmcedsi.
<br />. Fomr 1099-IJEC (nonemployee compensation)"
<br />. Form 1099-8 (stock or mufual fund sales and certain other
<br />transactions by brokers).
<br />. Form 1099-5 (proceeds from real estate transactionsl,
<br />. Form 1099-K {merchant card and lhird-party netrJ/o* transactions}.
<br />. Form 1098 (home mortgage interest). 109s-E {student loan interest),
<br />and 1098-T {tuition}.
<br />. Form 1099-O (canceled debt).
<br />. Form lO99-A (acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person (including a resident
<br />alien), to provide your conect Tll'1.
<br />Caution: lf you don't retum Form W-9 to the requester with a TlN, you
<br />might be subject to hrackup withholding. See What is backup
<br />withholding, later.
<br />By signing the filled-out form. you:
<br />1. Cerl'iy that the TIN you are giving is correct (or you are waiting for a
<br />number lc, be issued);
<br />2. Cerlifu thal you are not sub,ect to backup withholding; or
<br />3. Claim exemption ftom backup lvithholding if you are a U S' exempt
<br />payee: and
<br />4. Certify to your non-foreign sialus for purposes of yrithholding under
<br />chapter 3 or 4 of the Code (if applicable): and
<br />5. Certify that FATCA code(s) entered on this form (if any) indicating
<br />lhat you are exempt from the FATCA reporting rs conect. See What ls
<br />FATCA Reporting. later, for further infonnation.
<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 Tlltl. you must use the requester's fornr if
<br />il rs substantially similar to this Form W-9.
<br />Definition of a U.S. person. Forfederal ta'( purposes, you are
<br />considered a U.S. person if you are:
<br />. An individuai r.rho is a U.S. citiren or U.S" resident alien;
<br />. A partnership, corporatron, cornPany, or association created or
<br />orginized in the Uniled States or under the laws of the United States;
<br />o An estate (other than a foreign estate): or
<br />. A domestic trust (as defined in Regulatiors section 301 '7701 -7|.
<br />Establishing U.S. status for ptrrposes of chapter 3 and chapter 4
<br />withholding. Payments made to foreign persons, including certain
<br />dislributions. all<jcations of income, or tansfers of sales proceeds' may
<br />be subiect lo withhotding under chapter 3 or chapter 4 of the Code
<br />(s€ctions 1441-14741. Under those rules, if a Fonn W-9 or olher
<br />certificatlon of non-foreign status has not been received, a withholding
<br />agent, transferee, or partnership {payor} generally applies presumption
<br />rules that may requi.e lhe payo. to urithhold applicable tax from the
<br />recipient, owner, trans{eror. or partner {payee}. S€e Pub. 51 5,
<br />Withholdrng ,rf Tax on Nonresident Aliens and Foreign Entities.
<br />The follorzing persons musl provide Form W-9 to the payor for
<br />purposes of establishing its non-foreign status.
<br />. ln the case of a disregarded enlrty with a U.S. owner' the U S. orvner
<br />of the disregarded entity and not the disregarded entity.
<br />r 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 granlor trust.
<br />. ln the case of a U-S. trust (olher than a grantor trustl, the U.S- lrust
<br />and not the beneficiaries of the trust"
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certrfication of non-foreign status to a'roid urithholding-
<br />Kittitas County Agreement for Services (rev.5/14/251
<br />Page 18 of 23
<br />Foreign person .ll you are a foreign person or tl.rg -U-S. branch of a
<br />foreig-n bhnk that his elected to be treated as a U'S. person (under
<br />Regr.r-latione section 1 .1aal -1{b}{z)fvi or other applicable section for
<br />chJpter 3 or 4 purposes], do not use Form W-9. lnstead' use the
<br />appropriate Form W-8 ot Form a233 (see Pub. 515). lf you are a
<br />q'uafinl:d foreiqn pension fund under Regulations seclion 1 .897(l)-1(d). or
<br />a partnership ihat is vrholly owned by qualified foreign pension funds,
<br />that is treated as a non-foreign person for purposes of section 1 445
<br />withholding, do not u6€ Form W-9. lnstead' use Form W-BEXP (or other
<br />certification of non-foreign status).
<br />Nonresident alien who becontes a resident alien- Generally, only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. tax on eertain types of income- However, most tax
<br />treaties contain a provision knovrn as a saving clause' Exceptions
<br />soecified in the savino clause mav p€rmit an exemption from tax to
<br />cbntinue for certain tipes of incomb even after the payee has otherwise
<br />become a U.S. resid€nt alien for tax purposes.
<br />ll you are a U.5. residenl alien who is relying on an exception
<br />coniiined in the saving clause of a tax treaty to clajm aneKemplion
<br />from U.S. tax on certain types o{ income, you must anach a statement
<br />to Form \f/-9 lhat specifies the follo*ring five items.
<br />'1. The treaty country. Generally, this must be the same veaty 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 exc€ptions.
<br />4. The type and amounl of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to justify fhe exemption from tax under the terms of
<br />the treaty article.
<br />Exanwle. Article 2o of the U.S.-China income tax veaty allows an
<br />exemptibn from tax for scholarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law, this
<br />Bludent will beconte a residenl alien for tari purposes if their stay in the
<br />United States exceeds 5 calendar years. However. paragraph 2 of lhe
<br />first Protocol to the U.S.-China treaty tdated April 30, 1984) allolvs the
<br />provisions of Article 20 to continue to apply even after the Chinese
<br />itudent beconres a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of the lirst
<br />Protocol) and is relying on this exception to claim an exenrption from tax
<br />on their 6cholarshif oi{eltowship income would attach to Form W-9 a
<br />statem€nt that inch:des the information descnbed above to support that
<br />exemplion.
<br />lf you are a nonresident alien or a fareign enlity, give the requester the
<br />appropriate completed Form W'8 or Form 8233.
<br />Backup Withholding
<br />Wrat is backup willrholding? Persons rnakinq certain payments lo you
<br />must under ceriain conditions withhold and pay to the IRS 24% of such
<br />payments. This is called "backup rvilhholding-" Payments that may be
<br />iu6lect to backup withholding include, but are not limited to' interest'
<br />tax-exempt interest. dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay' payments nrade in
<br />setllement of payment card and third-party nett{ork transactions. and
<br />certain payments from fishing boat operators- Fleal estate transactions
<br />are not subiect to backup withholding"
<br />You vsill not be subiect to baekup vrilhholding on payments you teceive
<br />i{ you give lhe requesier your conect T}fJ' make lhe ptoper cetlificalions.
<br />and report all your laqable interest and dividends on your tax return.
<br />Paynrents you receive will be subiect to backrrp witlrholcling if:
<br />1. You do not fumish your TIN to the requestec
<br />2. You do not cerlit your TIN ulhen required {see the instructions for
<br />Part Il for details|;
<br />3. The IRS tells the r€quester that you fumished an incorrect TIN:
<br />4. The IRS tells you that you are subject to backup wilhholding
<br />because you did not report all your interest and dividends on your tax
<br />retum (for reportable interest and dividends onty): or
<br />5. You do not certify to the requester lhat you are-not. sub,ect to
<br />backup withholding, ds described in item 4 under "By signing the lilled-
<br />out foim" above (fdr reportable interest and dividend accounts opened
<br />after 1983 only).
|