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pase 3 Form W-9 (Flev.3-20241 Certain oavees and pavmenls are exempl from backup withholding' Sei fiempt'payee coie,'later, and the separate lnsauctions for the Requester of Form W-9 for more information. See also Establishing U.S. stafus for p urposes of chapte r 3 and chapter 4 withholding, eaeliet- What ls FATCA RePorting? The Foreiqn Account Tax Compliance Act (FATCA) requires a oarticioatinq foreiqn financial institution to report all U.S. account Foia"r:" ri'ti"t" siecified U.S- persons. Certain payees are exempt from'fAiCA t"p"'ti"S.'See Exemptiin from FATCA reporting code, later, and the lnstructions-for the Requester of Form W-9 for more information' Updating Your lnformation You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anlicioate receivinq redrtable payments in tfte future from this o"oon. F,5. "*"tple, yiu may need td provide updated information if Lo, "r" " C corporation that elects to be an S corporation. or if you are io lonqer tax exempt. ln addition' you must fumish a new Form W-9 if ine na"me or TtN changes for lhe aicount' for example, if the grantor of a granlor trust dies. Penalties Failure to ftrrnish TlN. lf you fail to lumish your conect TIN to a reouester. vou are subieci to a penalty of $50 for each such failure unl'ess youi failure is due to reasonable cause and not to willful neglect' Civil penaltv for false information with respect to withholding' lf you make'a fals6 statament with no reasonable basis that results in no backup whhholding, you are subiect to a 5500 penalty. Criminal penalty for talsifying information. Willfully falsifying certifications or iffirmationi mly subject you to criminal penalties including fi nes andlor imprisonment. Misuse of TlNs. lf the requester discloses or uses TlNs in violation of federal lalv, lhe requester may be subiect to civil and criminal penalties' Specific lnstructions Line 1 You must enter one of the following on this line: do not leave this line blank. The name should match the name on your tax relum' lf this Form W-9 is for a ioint account (other than an account maintained by a foreign financial institution (FFl)}. list first, and then circle, the name of thi person or entity whose number you entered in Part I ol Form W-9. lf vou are providing Form W-9 to an FFI to document a joint account. each holder oi the accbunl lhat is a U'S' Person must provide a Form W-9. . lnclividrral, Generally, enter the name shown on yo-ur tax retum' lf you have changed your lait name without informing the Social Security Aarnini"rr""tion ]SSA) of the name change, enter your firsl name' the last name as sholvn on your social security card. and your new last name' Note for lTlN applicant: Enter your indMdual name-as it was entered on vour Form W-7 application. line 1a This should also be the sanre as the'name you entered on the Form 1o4o you filed with your application- . $ole proprietor. Enter your individual name as shorvn on your Form,. r oao oi finL l. Enter youi businees" trade. or "doing business as" (DBA) name on line 2. . Partnershit:. C corporalion, S corporation, or LLC, other than a al.i.oilaeJ'd,rtitv' Enter the entity'd name as gho$rn on lhe entih/s tax retum"on line I and any business, trade. or DBA name on line 2 . Other entities, Enter your name as shown on required U'S' federal tax documents on line 1. This name should malch the name shown on the cf i.ter o. ottt", tega[ document creating the entity. Enter any business' trade, or DBA name on line 2. . Disregarcled errtity. ln general' a business entity.that has a single owner. including an LLC,lnd is nol a corporation, is disregarded as an entiN seoarate irom its owne. {a disregarded entity}' See Regulations i".iion ior.zzol-2(c112). Adisiegarded entity should ctreck the "oorooriat" box for'thL iax classification of iis owner' Enter the owner's nli"" bn line I . 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 inc6me tax retdm on rvhich the income should be reported' For lF the entity/individual on line I isa(n)... THEII check the box lor . Corporation . lndividual or . Sole proprietorship lndividuallsole ProPrietor . LLC classffied as a partnershiP for U.S. federal tax purPoses or . LLC that has filed Form 8832 or 2553 electing to be taxed as a corporation Limited liability comPanY and enter lhe aPPropriate tax classification: P = PartnershiP, C=Ccorporation,or s=s Partnership. ' TrusUestate Trust/estate. examole. if a foreisn LLC that is tseated as a drsregarded entity for U'S- iJ"rfi i* ptrp"s-es has a single owner that is a Us--person' the U S' owneft nu*e i" required to be provided on line-l- lf the direct owner ot the entity is also a disregarded entity' enter the frrst owner thai is not Jbr"g"tit"d for fuderal 6x purposes. Enter lhe disregarded entity's namu"on line 2. lf the ownei of the disregarded entity is a foreignferson' ii;;;;"r;;*i;omplate an appropriate Fonn W+ irstead-of a Fomr W-9. This is the casi even if the foreiEn person has a U-S' TIN' Line 2 lf you have a business name, trade name. DBA name' or disregarded entity name, enter it on line 2. Line 3a Check the appropriate box on line 3a for lhe U.S" federal tax ctassincatioi 'ot rire persc'n whose name is entered on line 1' Check only one box on line 3a. Line 3b Check this box if you are a pa.tnershtp {rncluding an LLC classified as a oartnershtp for U.'S. federal-tax purposesl' trust. or eslate that has any ior"ign p".rn"rs, ovrners' or benefiiiaries" and you are providing this. form"to a oartnership, trust, or eslale' in which you have an ownership i"i".""t.-Vou .ust iheck the box on line 3b il ybu receive a Form W-8 (or documentary evidence) from any partner' owner',or b-eneficiary establishing for6ign status or rf you receive a Form W-9 from any purtn".. otfn"t, oi beneficiary that has checked lhe box on line 3b' Note: A partnership that provides a Fomr W-9 and checks box 3b may ba reouried to complete Schedules K-p and K-3 {Form 1065}' For more inio#"tion, see the Partnership lnstnrctions for Schedules R-2 andK-3 (Form 1065). lf vou are reoulred to complete line 3b but fail to do so, you may not . r"""i* m" inio'*ation nec&sary to file a correct information retum with the IRS or fumish a correct payee stalernent to your partrlets or U"n"ti"i"ri*"" See, for example' sections 6698' 6722' and 6724 tor penalties thal maY aPPIY- Line 4 Exemptions lf vou are exempt from backup withholclng anclr'or F&fGArepading' "rit"i i" tn" "ppLpriate spac6 on irre 4 any code{s} that may apply to you. Exempt payee code. . Generally, individuals lrncluding sol€ prop.ielo,s) are not exempt from backup '.vithholding- . Except as Frovided belorv. corporalicns are e{empt from backup wiinnotifing fbr certain payments, including rnterest and dividends' . CorDoralions are not exempt from backup wrthholding for payments ,nua" in ."nl"t"ni of paymeht card or third-party netwo'k trunsactions- . Corporations are not exernpt from backup withholding with respect lo attomevs' lees or qross pmceeds paid lo attameye and corporations itrat ordvide mediil or health care services are not ex€mpt with respect to payments reportable on Form 1099-MISC- The following codes identify payees that are exempt from baekup wilhholding. Enter the appropriate code in the space on line 4- 1 -An organization exempt from tax under sectton 501(al, any lFllA' or a custodiaiaccount under section 403tblFl if the account satisfies the requirements of section 401(fl(21- Kittitas County Agreement for Services (rev.5/!4/251 Page 18 of 23