|
Form W-9 (Rev.3-2024)Pase4
<br />2-The United States or any of its agencies or instrumentalities.
<br />3-A state, the District of Columbia, a U.S. commonwealth or lerritory,
<br />or any of lheir political subdivisions or instrumentalities.
<br />4-A foreign govemmenl or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-4 dealer in securities or commodities required to register in the
<br />United States, the District of C,olumbia, or a U.S. commonweallh or
<br />tenitory"
<br />7-A futures commission merchant registered with lhe Commodity
<br />Futures Trading Commission.
<br />8*A real estats inveslment trus:.
<br />9-An entity registered at all times during lhe tax year under lhe
<br />lnveslrnent Company Act of 1940.
<br />10-A common trust fund operated by a bank under section 584(a).
<br />1 1 -A financial inslitution as defined under s€ction 581.
<br />'12-A middleman known in lhe inveslment community as a nominee or
<br />custodian.
<br />'13-A trust exempt from tax under seclion 664 or described in section
<br />4947.
<br />The following chart shows types of payments lhat may be exempt
<br />lrom backup withholding. The chart applies to the exempt payees listed
<br />above, 1 through 13.
<br />lF the payment is for THEN the payment is exempt
<br />for. . .
<br />. lnterest and dividend payments All exempt payees except
<br />to. 7.
<br />payees 1 4and6
<br />through 11 and all C corpontions.
<br />S corporations must not ent€r an
<br />exempt payee code because they
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />prior to 2012.
<br />o Barter transactions Exempt payees 1 through 4.
<br />and
<br />. Payments over $600 required to
<br />be repo.ted and direct sales over
<br />$5.000r
<br />' Palrments made in settlement of Exempt payees 1 ihrough 4.
<br />payment card or third-pany
<br />netlvork lransactions
<br />I See Form 1099-MlSC, Miscellaneous lnformation, and its instructions.
<br />2However, the following payments mad€ to a corporation and
<br />reporlabte on Form 1099-MISC are not exempt from backup
<br />withholding: medical and health care payments, attomeys'fees, gross
<br />proceeds paid to an attomey reportable under section 6045(0, and
<br />paymenls for seruices paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The following codes identiS
<br />payees lhat are exempt from reporting under FATCA. These codes
<br />apply to p€rsons submitting this form tor accounts maintained oulside
<br />of lhe United States by certain foreign financial institutions. Therefore, if
<br />you are only submitting this form for an account you hold in the United
<br />Stales, you may leave this field blank. Consult with the person
<br />requesling this form if you are uncertain if the financial inslitution is
<br />subl€ct to these requirements. A requester may indicate that a code is
<br />not required by providing you wilh a Form W-9 with "Not Applicable'(or
<br />any similar indicaiion) entered on the line lor a FATCA exemption code.
<br />A-An organization exempt from tax under section 501(a) or any
<br />individual retirement plan as defined in section 7701(a)(37).
<br />B-The United States or any of its agencies or instrumentalities.
<br />C-A state, lhe District of Columbia, a U.S. commonwealth or
<br />tenilory, or any of their political subdivisions or inslrumentalities.
<br />D-A corporation the stock of which is regularly traded on one or
<br />more established securities markets, as described in Regulations
<br />section 1.1472-1(cX1)f).
<br />E-A corporation lhat is a member of lhe same expanded affiliated
<br />group as a corporation described in Regulations section 1.1472-1 (c}(l l0l.
<br />Kittitas County Agreement for Services (rev.5/!4/25)
<br />Page 30 of 32
<br />F-A dealer in securities, commodities, or derivative financial
<br />instruments fncluding nolional principal contracts, futures, forwards,
<br />and options) that is regislered as such under the laws of lhe United
<br />States or any state.
<br />G-A real estate inveslment busl.
<br />H-A regulated investment company as defined in section 851 or an
<br />entity registered at all times during the tax year under the lnvesttnenl
<br />company Act of 1940.
<br />l-A common trust fund as defined in section 584{a).
<br />J-A bank as defined in section 581.
<br />K-A broker.
<br />L-A lrust exempt trom tax under section 664 or described in seclion
<br />4e47{aX1}.
<br />M-A tax-exempt lrust under a section 403p) plan or section 457(9)
<br />plan.
<br />Note: You may wlsh to consult with the financial institution requesting
<br />lhis lorm to determine whelher the FATCA code and/or exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address {number, streel, and apartment or suite number).
<br />This is where the requester of this Form W-9 will mail your information
<br />retums. It this address differs from the one the requester already has on
<br />file. enter "NEl/lf'at the top. lf a new address is provided. there is still a
<br />chance the old address will be used until the payor changes your
<br />address in lheir records.
<br />Line 6
<br />Enter your city, slate, and ZIP code.
<br />Part l. Taxpayer ldentification Number (TlN)
<br />Enler your TIN in the appropriate bor. lf you are a resident alien and
<br />you do not have, and are not eligible to get, an SSN, your TIN is your
<br />IRS ITIN. Enler it in lhe entry space for the Social security number. ll you
<br />do not have an lTlN, see How to get a 77N below.
<br />lf you are a sole proprielor and you have an ElN, you may enler either
<br />your SSN or ElN.
<br />ll you are a single-member LLC that is disregarded as an entity
<br />separate fom its owner, enter lhe owner's S.SN {or ElN, if the owner has
<br />one). lf the LLC is classified as a corporalion or partnership, enter the
<br />entig's ElN.
<br />Note: See What Name and NumberTo Give lhe RequesteL later, for
<br />further clarification of name and TIN combinations.
<br />How to get a TlN. lf you do not have a TIN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, from your local SSA oflice or gel this form online al
<br />www.SSAgov. You may also get this form by calling 800-772- 1213. Use
<br />Form W-7, Application for IRS lndividual Taxpayer ldentification
<br />Number, to apply for an lTlN, or Form SS-4, Application for Employer
<br />ldentification Number, to apply for an ElN. You can apply for an EIN
<br />online by accessing the IRS websile at www.irs.govlElN. Go to
<br />www.irs.govlForms to view, download, or prinl Form W-7 and/or Form
<br />SS-4. Or, you can go to r,vww.irs.govlOrdertotms to place an order and
<br />have Form W-7 and/or Form SS-4 mailed to you wilhin 15 business
<br />days.
<br />ll you are asked to complete Form W-9 but do not have a TlN, apply
<br />for a TIN and enter "Applied Fof in the space for the TlN, sign and date
<br />the form, and give it to the requester. For interest and dividend
<br />payments, and certain payments made with respect to readily lradable
<br />instruments, you will generally have 60 days to get a TIN and give it to
<br />the requester before you are subject to backup withholding on
<br />payments. The 6o-day rule does not apply to other types of payments.
<br />You will be subiecl to backup withholding on all such paymenls until
<br />you provide your TIN to the requester-
<br />Note: Entering "Applied For" means thal you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Fstablishing U.S.
<br />status forpurposes of chapter 3 and chapter 4 withholding, earlier, for
<br />when you may instead be subiect to withholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner musl use
<br />the appropriate Form W-8.
<br />Generally, exempt payees
<br />1 through 5.!
|