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Form W-9 (Fev.3-2024)Page 3 Certain payees and Fayments are exempt from backup withholding. $ee Exempt payae code, later, and the separate lnstructions for lhe Requester of Form W-9 for more information. See also Esfablbhing U.S. slatus forpurposes of chapter 3 and chaptet 4 withholding, earlier. What ls FATGA Reporting? The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all U.S. account holders lhat are specifed U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption {rom FATCA repofting code, later, and the lnstructions for the Requester of Form W-9 for more information. Updating Your lnformation You must provide updated information lo any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipale receiving reportable payments in the future from this person. For example, you may need to provide updated information it you are a C corporation that elects to be an S corporation, or if you are no longer tax exempt. ln addition. you must fumish a new Form W-9 if the name or TIN changes for lhe account, for example. if lhe grantor of a grantor trust dies. Penalties Failure to fumish TlN, ll you fail to fumish your conect TIN to a requester, you are subiect to a penalty of $50 for each such failure unless your failure is due to reasonable cause and nol to willful neglect. Civil penalty for false information with respect to withholding. lf you make a false statement r..tilh no reasonable basis that resuhs in no backup withholding, you are subject to a $500 penalty. Criminal penalty for falsilying information. Willfully falsifying certifications or affirmations may srbiecl you to criminal penahies including fi nes and/or imprisonment. Misuse ol TlNs. lf the requester discloses or uses TlNs in violation of {ederal law, the requester may be subject to civil and criminal penalties. Specific lnstructions Line 1 You musl enter one of lhe following on lhis line; do not leave this line blank. The name should match the name on your tax relum. lf lhis Form W-9 is for a ioint account (other than an account maintained by a foreign financial inslitution {FFl}), list first, and then circle, lhe name of the person or entity whose number you entered in Part I of Form W-9. lf you are providing Form W-9 to an FFI to documenl a ioint account, each holder of the account lhat is a U.S. person must provide a Form W-9. . ln<lividual. Generally, enter lhe nam€ shown on your tax retum. lf you have changed your last name without informing the Social Security Administration {SSA) of the name change, enter your first name, the last name a9 sholvn on your social security card, and your new last name, Nole for lllN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040 you filed with your applicalion. . Sole propraetor. Enter your individual name as shown on your Form 1040 on line 1. Enter your business, trade, or "doing business as" (DBA) name on line 2. o Partnership, C corporation, S corporation, or LLC, olher than a disregarded entity. Enter lhe entity's name as shown on the entity's tax retum on line 1 and any business, trade, or DBA name on line 2. . Olher enlities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. Enter any business, trade, or DBA name on line 2. . Disregarded entity. ln general, a business entity that has a single owner, including an LLC, and is not a corporalion, is disregarded as an entity separate from its owner {a disregarded entity). See Regulations section 301.7701 -2{cX2}. A disregarded entity should check the appropriate box for the iax classification of its owner. Enter the owner's name on line 1. The name of the orvner entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax retum on rehich the income should be reported. For Kittitas County Agreement for Services (rev. 5/!4/25) Page29 of 32 example, if a foreign LLC that is lreated as a divegarded entity for U.S. federal lax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. lf the direcl owner of the entity iB also a disregarded enlity. enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2. lf the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W€ instead of a Form W-9. This is the case even if the foreign person has a U.S. TlN. Line 2 lf you have a business name, lrade name, DBA name. or disregarded entity name, enter it on line 2. Line 3a Check the appropriate box on line 3a for the U.S. federal tax classification ofthe person whose name is entered on line 1. Check only one box on line 3a. Line 3b Check this box it you are a partnership (including an LLC classified as a partnership for U.S. federal tax purposes). trust, or eslate that has any foreign partners, owners. or beneficiaries, and you are providing this form to a partnership. trust, or estate. in which you have an ownership interest- You must check lhe box on line 3b if you receive a Form W-8 {or documentary evidence) from any partner, owner, or beneficiary establishing toreign status or il you receive a Form W-9 {rom any partner, owner, or beneficiary that has checked the box on line 3b. Note: A padnership lhat provides a Form W-9 and checks box 3b may be required la complete Schedules K-2 and K-3 (Form 1065). For more information, see lhe Parlnership lnstructions for Schedules K-2 and K-3 {Form 1065}. lf you are required lo complete line 3b but fail to do so, you may not receive the information necessary to file a conect information retum wilh the IRS or fumish a conect payee stalement to your partneB or beneficiaries. See, for exarnple, sections 6694, 6722, and6724lot penalties that may appty" Line 4 Exemptions lf you are exempt lrom backup wilhholding and/or FATCA reporling, enter in the appropriate space on line t! any code{s) that may apply to you. Exempt payee code. o Generally, individuals (including sole proprietors) are not exempt from backup withholding. . Except as prgvided belovr, corporations are exempt from backup withholding for certain payments, including interest and dividends. . Corporations are not exempt fiom backup withholding for payrnents made in settlement of payment card or third-party network transactions. . Corporations are not exempt lrom backup wilhholding with ,espect to aftomeys'fees or gross proceeds paid to attomeys. and corporations thal provide medical or heallh care services are not exempt with respect to payments reporlable on Form 1099-MlSC. The following codes idenlrfy payees lhat are exempt from backup withholding. Enter the appropriate code in lhe space on line 4. 1 -An organization exempt from tax under seclion 501(a), any lRA, or a custodial account under section amp)(71 if the account satisfies the requiremenls of section 401([(2]. lF the entity/individual on line I is a0r) .. . TIIEN check the box for . Corporation Corporation. . lndividual or . Sote prop,ieto.ship lndividual/sole proprietor. r LLC classified as a partnership for U.S. lederal tax purposes or r LLC that has filed Form 88i12 or 2553 electing to be taxd as a corporaiion Limited liability company and enter the appropriate tax classification: P = Parhership, C=Ccorporalion,or S = S corporation. Partnership Partnership. . Trusuestate Trusvestate.