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Form W-9 (Rev.3-20241 Page2
<br />must obtain your correct lzrxpayer identfication number fflN), which
<br />may be your social security number {SSN}, individual taxpayer
<br />identification number {mN). adoption laxpayer identification number
<br />(ATIN), or employer:dentification number (ElN). to report on an
<br />information relum the amount paid to you, or olher amount reportable
<br />on an information retum. Examples of information retums include, but
<br />are not limiled to, the lollowing.
<br />r Form 1099JNT (interest eamed or paidl.
<br />. Form 1099-DlV (dividends, including those from stocks or mulual
<br />tunds).
<br />. Form 1 099-MISC {various types ol income, prizes, awards, or gross
<br />proceeds).
<br />r Form 1099-NEC {nonemployee compensation).
<br />. Form 1 099-8 (stock or mutual fund sales and certain other
<br />transactions by brokersf .
<br />r Form 1099-5 (proceeds fom real estate transaclions).
<br />. Form 1099-K {merchanl card and third-party network transactions).
<br />. Form 1098 (home mortgage interest), 1098-E (sludent loan interest),
<br />and 1098-T (tuition).
<br />. Form 1099-G {canceled debt).
<br />o Form 'l 099-4 (acquisilion or abandonment of secured propertyl.
<br />Use Form W-9 only if you are a U.S. person fncluding a resident
<br />alien), to provide your conect TlN.
<br />Caulion: lf you don'l relum Form W-9 to the requester with a TlN, you
<br />mighl be subject lo backup withholding. See What is backup
<br />withholding,laler.
<br />9y signing the filled-out form, 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. Certify lhal you are not subjecl to backup withholding; or
<br />3. Claim exemplion from backup withholding if you are a U.S. exempt
<br />payee; and
<br />4. Certit to your non-loreign status for purposes of withholding under
<br />chapter 3 or 4 of lhe Code 0f applicabiel: and
<br />5. Cedify that FATGA code(s) entered on this form ff any) indicating
<br />that you are exempl from lhe FATCA reporting is conect. See Wftaf /s
<br />FATCA Reporting, later, for further information.
<br />Note: lf you are a U.S. person and a requesler gives you a form other
<br />lhan Form W-9 to request your TlN, you must use lhe requeste/s form if
<br />it is substantially similar to lhis Form W-9.
<br />Definition of a U.S. person. For federal tax purposes, you are
<br />considered a U.S. person if you are:
<br />o An individual who is a U.S. cilizen or U.S. resident alien;
<br />o A partnership, corporation, company. or association created or
<br />organized in the United States or under lhe laws of lhe United States;
<br />o An eslate (other than a foreign estate): or
<br />. A domestic trust (as defined in Regulations seclion 301.7701 -7).
<br />Establishing U.S. status for purposes of chapter 3 and chapter 4
<br />withholding. Payments made lo foreign persons. including certain
<br />distributions, allocations of income, or lransfers of sales proceeds, may
<br />be subject to withholding under chapler 3 or chapter 4 of the Code
<br />(sections 1441-1474r. Under those rules, if a Form W-9 or other
<br />certification of non-foreign slatus has not been received. a withholding
<br />agenl, tansferee, or partnership {payor} generally applies presumption
<br />rules that may require the payor to withhold applicable tax from the
<br />recipient, owner, transteror, or parlner {pay€e). See Pub. 51 5,
<br />Wilhholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons musl provide Form W-9 to the payor for
<br />purposes of establishing its non-foreign slalus.
<br />o ln the case of a disregarded entity rvith a U.S- olvner, the U.S. owner
<br />of lhe disregarded entity and not the disregarded entity.
<br />. ln the case of a granlor lrusl wilh a U.S. granlor or other U.S. owner,
<br />generally, lhe U.S. grantor or olher U.S. owner of the grantor trust and
<br />not lhe grantor trust.
<br />. ln the case of a U.S. lrust {other than a granlor trust}, the U.S. lrust
<br />and not the beneficiaries oi the trust.
<br />See Pub. 515 tor more information on providing a Form W-9 or a
<br />certification of non-foreign slatus to avoid lvithholding.
<br />Kittitas County Agreement for Services (rev.5/!4/25)
<br />Page 28 of 32
<br />Foreign person. lf you are a foreign person or the U.S. branch of a
<br />foreign bank lhat has elected 1o b€ treated as a U.S. person (under
<br />Regulations section 1.1aa1 -1ib){2)fv) or olher applicable section for
<br />chapter 3 or 4 purposes), do not use Form W-9. lnstead. use the
<br />appropriate Form W-8 or Form 8233 (see Pub. 515). li you ate a
<br />qualified foreign pension lund under Hegulations section 1.897{I)-1 (d), or
<br />a partnership ihat is wholly owned by qualfied foreign pension funds,
<br />that is treated as a non-foreign person for purposes of s€ction 1445
<br />wilhholding, do not use Form W-9. lnslead, use Form W-8EXP {or other
<br />certification ol non-foreign status).
<br />Nonresident alien who becomes a resident alien. Generally, only a
<br />nonresident alien individual may use lhe terms of a tax ireaty to reduce
<br />or eliminate U.S. lax on cerlain types of income. However, most tax
<br />treaties contain a provision known as a saving clause. Exceptions
<br />specified in lha saving clause may permit an exemption from lax lo
<br />conlinue for certain types of incom€ even after lhe payee has otherwise
<br />become a U.S. resident alien for tax purpos€s.
<br />lf you are a U.S. resident alien whc is relying on an exception
<br />contained in lhe saving clause ol a lax treaty to claim an exemplion
<br />from U.S. lar( on certain types of inc.ome, you must attach a statement
<br />to Form W-9 that specifies the following five ilems.
<br />1. The trealy country. Generally, lhis must be the same treaty under
<br />which you claimed exemption fom tax as a nonresidenl alien"
<br />2. The treaty article addressing the income.
<br />3. The article number (or localion) in the tax treaty thal contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to iustify lhe exemption lrom tax under the terms of
<br />the treaty article.
<br />Exanple. Article 20 of ihe U.S.-China income tax trealy allows an
<br />exemplion fiom tax for scholarship income received by a Chinese
<br />sludent lemporarily present in the Unit€d States. Under U.S. law, this
<br />student will become a residenl alien for lax purposes if lheir slay in the
<br />Uniled States exceeds 5 calendar years. However, paragraph 2 of the
<br />first Protocol to the U.S.-China treaty {dated Aptil 30. 1984} allows the
<br />provisions of Article 20 to continue to apply even after the Chinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of lhe first
<br />Protocol) and is relying on this exception to claim an exemption from tax
<br />on lheir scholarship or fellowship income would attach to Form W-9 a
<br />slatement that includes the information described above to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreiEn enlity, give lhe 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 cerlain conditions withhold and pay to the lFlS 24% of such
<br />payments. This is called "backup withholding." Paymenls thal may be
<br />subject to backup withholding include, but a.e not limited to, interest,
<br />tax-exempt interest, dividends. broker and barter exchange
<br />transactiong, rents. royallies, nonemployee pay, payments made in
<br />setllement of payment card and lhird-party netlvork lransactions, and
<br />certain payments from fishing boat operalors. Real estate lransactions
<br />are not subiect to backup withholding.
<br />You will not be subiect to backup wilhholding on payments you receive
<br />il you give the requester your conect TlN. make lhe proper certifications,
<br />and report all your laxable interest and dividends on your tax retum.
<br />Payments you receive will be subject to backup withholding if:
<br />1. You do nol fumish your TIN to lhe requeslel
<br />2. You do nol certily your TIN when required {see lhe instructions for
<br />Part ll for details);
<br />3. Ihe IRS tells the requesler lhat you fumished an inconect TIN;
<br />a. 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 tfor.eportable inlerest and dividends only); or
<br />5. You do not certify to the requester thal you are not subiect to
<br />backup rvithholding, as described in item 4 under "By signing the filled-
<br />out form" above (for reportable inlerest and dividend accounts opened
<br />atter 1 983 only).
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