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Page2Form W-9 (Flev- 3-2024) must obtain your correct taxpayer identification number filN)' trihich may be your social security number (SSN)' individual_tanpayer identificition number (lTlN), adoption taxpayer identification number (ATIN), or employer idenlification number (Elltl), lo report on an information relum the amount paid to you' or other amount reportable on an informalion retum. Examples of informalion retums include, but ar€ not limited to, the following. . Form 1 099-lNT (interest earned or paid|. . Form 1o99-DlV (dividends, inctuding those ftom stocks or mutual funds). . Form 1099-MISC (various types of income. prizes, awards, or gross proceeds). ' Form l099-llEC (ronemployee compensation|. . Form .l099-8 (stock or mutual fund sales and cenain other lransactions by brokers). . Form 1099-5 (prrrceeds from real estal€ transactions). . Form 1 099-K (merchant card and third-party neturork transactionsl. . Form .1098 (home nrortgage interest), 1098-E (etudent loan interest), and 1094-T (tuilion). . Form 1099-C (canceled debl). . Form 1 099-4 (acquisition or abandonment of secured property). Use Fnrm W-9 only if you are a U.S. person fncluding a resident alien), to provide your correct TlN, Caution: lf you don't retum Form W-9 to the reguesler with a TlN, you might be subject to backup withholding. See What is backup wilhholding. lale(. By signing the filled-out form. you: 'L Certify that the TIN you are giving is conect (or you are waiting for a numb€r to be issued); 2. Cerlify lhat you are not subiecl to backup wiihholding; or 3. Claim exemplion from backup withholding if you are a U.S- exempl payee; and 4. Certifv to your non-foreign stalus for purposes of wilhholding under chapter 3 br + bf the Code (if applicablel; and 5. Certify that FATCA code(s) entered on this form (f any) indicating that you aie exempt from the FATCA reporting is correct' See t/Vhal /s FATCA Repofting. later, for further rnformation. Note: lf you are a U.S. person and a requester gives you a form other than Form W-9 lo request yourTlN. you must use the requester's form if it is substantially similar to this Form W-9. Oefinition of a U.S. person. For federal tai( purposes, you are considered a U.S. person il you are'. . An indi'ridual rvho is a U.S. citizen or U.S. resident alien: . A partnership, corporalion, company' or associatio,n created or orginized in the United States or under the laws of the United States: . An estate (other than a foreign estatel; or . A domestic trust (as defined in Regulations section 301^7701-71. Establishing U.S. status for purposes of chapter 3 and clrapter 4 withholding-. Paymenls made lo foreign persons' including certain distributionl, al16cationg of income, oitransfers of sales proceeds' ntay be subjecl to withholding under chapter 3 or chapte-r-4 of the Code {sections 1441-14741. Under those rules. if a Form W-9 or other iertification of non-foreign slatus has not been reeeived' a withholding agenl, tansterea or pai'nership (payor) generalty applies presumption rujes that may require lhe payor to ttithhold applicable tax fronr the recipient, ourner, transferor, or partner (payee). See Pub. 515' U/ithholding of Tax on Nonresident Aliens and Foreign Endties. The following p€rsons must provide Form W-9 to the payor for purposes of establishing its non-foreign status' . ln the case of a disregarded entity with a U.S- o'.vner, the U'S' o'lner of the rJisregarded entity and not the disregarded entity. . ln th6 cas€ of a grantor trust with a U.S. granto-r or olher U.S. orvner. generally, the U.sigrantor or other U.S. owner of the granlor lrust and not the grantor trust. . ln the case of a U.S. trust (olher than a grantor trust)' the U.S. trust and not the beneficiaries ol the trust. See Pub. 5'15 for more information on providing a Form $,1-9 or a certification of non-foreign status to avoid withholding- Foreion nersott. lf vou are a foreiqn person or the U.S. branch of a foreigi b'ank that his elected to bi tieated as a U.S. person (under Reguiations section I.1 441 -l (b)(2){iv) or other appficable section for chJpter 3 or 4 purposes), do not use Form W-9. lnstead, use the aoorooriate Form W-8 or Form 8233 (see Pub. 51 5). lf you are a olllifila foreiqn oension fund under Regulations seclron 1.897{t}- l{df. or a- partnersfrip itrat is wholly owned by qualified foreign pension funds' th;t is lreated as a non-foreign person for purposes of section 1+-15 withholding. do not use form W-s lnstead' use Form W-8EXP (or other cerlification of nonJoreign status). Nonresident alien wlro becomes a resident alien- Generalfy, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of incoma' However, mosl tax treaties contain a provision kno',vn as a saving clause- Exceptions soecified in the savinq clause may permit an exemption from tax to ibntnJe for certain tfpes of incomb even after the payee has otherwrse become a U.S. resident alien.for tax purposes. lf you are a U.S. resident alien rvho is relying on an exception contained in the saving clause of a tax treaty to claim an exernplion ftom U.S. tax on certain types of income' you must attach a statem€nt to Form W-9 that specifies the following five items. .1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresidenl alien. 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 tlpe and amount of income lhat qualifies for the exemption from tax. 5. Sufficient facts to juslify the exemption {rom tax under the terms of the treaty article. Exarnole. Article 20 of the U.S.-China income tax keaty allo'tls an exemptibn from tax for scholarship income received by a Clinese student temporarily present in the United States. Under U'S- law' this student will be"ome a resident alien for tax purposes it their stay in lhe United States exceeds 5 calendar years. However' paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 19&di allows the orovisions of Article 20 to continue tb apply even after the Chinese student becontes a resident alien of the United States. A Chinese student vrho qualifies for this exception (under paragraph 2 of lhe lirst Protocol) and is relvinq on this axceplion to claim an exemption fronr tax on their icholarshifi oifellowship iniome would attach to Fom !V-9 a statement that inciudes the information described above to suppori lhat exemption. lf vou are a nonresident alien or a foreign entity. give the requester the appiopriate completed Form W-8 or Form 8233. Backup Withholding What is backup withholding? Persons making certatnpayments to you must under certain condition! withhold and pay to lhe IRS 24% of such paymenls. This is called "backup rvithholding." Payments that may be iu6iect to backup vrithholding include. but are not limited to' interest' tax-exempt interest, dividends. broker and barter exchange transactions, rents, royalties. nonemployee pay. payments made in settlement of paymeni card and third-palry net#ork transacttons. and certain payments from fishing boat operators. Real estate transactions are not subject to backup wilhholding. You will not be subject to backup vrithholding on payments you receive ii you give the requesier your conect TlN. make the proper cerlifications' and report all your taxable interest and dividends on your tax r€turn- Payrnents you receive will be strbjecl to backup withholding if: 1. You do not fumish your TIN to the requeslen 2. You do not cerlify your TIN rvhen required (see the inetnrctions for Fart ll for details): 3. The IRS tells the requester lhat you fumished an incorrecl Tlf'I: 4. The IRS tells you that you are subiect to backup wilhholding because you did not report all your interest and dividends on your tax retum (foi reportable interest and dividends only); or 5. You do not cerlify to the requester lhat you are-not-subiect to-.. batiup rvithholding, ds described in item 4 inder "By signing the filled- out foim" above (6r reportable interest and dividend accounts opened after 1983 only). Kittitas County Agreement for Services (rev.5/1"a/251 Page L7 of 23