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Form W-g (Rev.3-20241 Pase2
<br />must obtain your correct l€rxpayer identification number fflN), which
<br />may be yout social security number (SSN), individual laxpayer
<br />identification number (mN), adoption laxPayer identification number
<br />(ATIN), or employer identification number (ElN), to .eport on an
<br />information retum the amount paid to you, or other amount reportable
<br />on an information retum. Examples of informadon retums include. but
<br />are not limiled to, the following.
<br />r Form 1099-lNT (interest eamed or paid).
<br />. Form 1099-DlV (dividends, including those from stocks or mulual
<br />funds).
<br />r Form 1099-MISC (various types of 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 brokers).
<br />o Form 1 099-5 (proceeds from real estate transaclions).
<br />o Form 1 099-K (merchanl card and third-party networl transactions).
<br />. Form 1098 (home mortgage interest), 1098-E (sludent loan interest),
<br />and 10s8-T {tuition).
<br />. Form 1099-C (canceled debt).
<br />. Form 1099-A (acquisition or abandonment of secured properly).
<br />Use Form W-9 only if you are a U.S. person (including a resident
<br />alien), to provide your conecl TlN.
<br />Caution: lf you don't retum Form W-9 to the requesler vrith a TlN, you
<br />might be subject to backup withholding. See What is backup
<br />withholding,laler.
<br />By signing the filled-out form. you:
<br />1. Certify that the TIN you are giving is conect {or you are waitlng for a
<br />number to be issued);
<br />2. Certify lhat you are nol subject to backup withholding; or
<br />3. Claim exemption from backup withholding if you are a U-S. exempt
<br />payee; and
<br />4. Certify to your non-foreign status for purposes of withholding under
<br />chapter 3 or 4 of ihe Code (ii applicable): and
<br />5. Certify that FATCA code(s) entered on this form [f any) indicaling
<br />that you are exempt from ihe FATCA reporting is conect. See What /s
<br />FATCA Repofting, later. for further information.
<br />Nole: lf you are a U.S. person and a requesler gives you a form other
<br />than Form W-g to request your TlN, you must use the requester's form if
<br />it is substantially similar to this 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 />. An individual who is a U.S. cilizen or U.S. resident alien:
<br />. A partnership, corporation, company, or association created or
<br />organized in the United States or under lhe laws of the Unit€d States;
<br />. An estate {other than a foreign esiate}; or
<br />. A domestic trust (as defined in Regulations seclion 301.7701 -7).
<br />Establishing U.S. status lor purposes of chapler 3 and chapter 4
<br />withholding. Payments made to foreign persons, including certain
<br />distributioni, allocations of income, or lransfers ol sales proceeds, may
<br />be subject to wilhholding under chapter 3 or chapler 4 of the Code
<br />(sections 1441-1474r. Under those rules, il a Form W-9 or olher
<br />certification of non-foreign status has not been received, a wilhholding
<br />agent, transferee, or partnership (payor) generally applies presumption
<br />rules lhat may require the payor to withhold applicable tax from the
<br />recipient, owner, transferor, or partner (payee). See Pub. 51 5,
<br />Withholding 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 ils non-foreign status.
<br />. ln the case of a disregarded entity rvith a U.S. olvner, lhe U.S. owner
<br />of lhe disregarded entity and not the disregarded entity.
<br />. ln the case of a granlor lrust wilh a U.S. grantor or other U.S. owner,
<br />generally, lhe U.S. grantor or other U.S. owner of lhe grantor lrust and
<br />not the grantor lrust.
<br />. ln the case of a U.S. trust (other than a grantor lrust), the U.S. trust
<br />and not the beneficiaries of the fust.
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certification of non-foreign slatus to avoid rvithholding.
<br />Foreign person. lf you are a foreign person or ttre U.S. branch of a
<br />foreign bbnk that hts elected to be treated as a U.S. person (under
<br />Regulations section 1.1441-1(bx2)0v) or olher applicable section lor
<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). lf you are a
<br />qualified foreign pension fund under Regulations section 1.897t1)-1{d), or
<br />a'partnership that is wholly owned by qualified foreign pension funds,
<br />that is treated as a non-foreign person for purposes of section 1445
<br />withholding, do not use Fotm W'9. lnstead, use Form W-8EXP (or other
<br />certification of non-foreign status).
<br />Nonresident alien who becomes a resident alien' Generally, only a
<br />nonresident alien individual may use tfie terms ol a tax lreaty lo reduce
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />lreaties contain a provision known as a saving clause. €xceplions
<br />specified in lhe saving clause may permit an exemplion from tax lo
<br />cbnlinue for certain types of income even after lhe payee has oherwise
<br />become a U.S. resident alien for tax purpos€s.
<br />lf you are a U.S. resident alien who is relying on an exception
<br />contained in lhe saving clause of a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you must attach a stalement
<br />to Form W-9 that specifies the following {ive ilems.
<br />1. The treaty country. Generally, this must be the same tteaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in lhe tax treaty that contains the
<br />saving clause and ils exceptions.
<br />4. The type and amounl of income that qualifies lor the exemption
<br />from lax.
<br />5. Sufficient facls to iustify the exemption from tax under the terms of
<br />the treaty article.
<br />Exatnple. Article 20 of the U.S.-China income lax treaty allows an
<br />exemptibn trom tax for scholarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law, this
<br />student will become a resident alien for tax purposes il lheir stay in the
<br />United States exceeds 5 calendar years. However, paragraph 2 of the
<br />lirst Protocol to the U.S.-China lreaty (dated April 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 the first
<br />Protocoll and is relvino on this exceplion to claim an exemption from tax
<br />on their icholarshif oifellowshrp iniome would attach to Form W-9 a
<br />statement that includes the information described above to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Fo.m 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 IRS 24% of such
<br />payments. This is called "backup withholding." Payments that may be
<br />sublect to backup withholding include, but are not limited to, interesi,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay, payments made in
<br />settlement of payment card and third-party network lransactions, and
<br />certain payments from fishing boat operatots. Real eslate iransactions
<br />are nol subiect to backup withholding.
<br />You will not be sublect to backup withholding on payments you recerve
<br />if you give the requester your conect TlN, make the proper cerlifications,
<br />and report all your taxable interest and dividends on your tax retum.
<br />Payrnents you receive will be subject to backup withholding if:
<br />1. You do not fumish your TIN to lhe requester;
<br />2. You do not certily your TIN when required (see lhe instructions for
<br />Part ll for details);
<br />3. The IRS tells the requester that you fumished an inconect TIN;
<br />4. The IRS tells you that you are subiect to backup withholding
<br />because you did not report all your interest and dividends on your i,rx
<br />retum (for reportable interest and dividends only); or
<br />5. You do not certify to the requester lhal you are not subiect to
<br />backup withholding, ds described in ilem 4 under "By signing the filled'
<br />out fom" above {for reportable interest and dividend accounts opened
<br />after 1 983 only).
<br />Kittitas County Agreement for Services (rev.5/LA/25l'
<br />PageLT of23
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