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Form W-s (Rev.3-2024)Pase 3 Certain payees and payments are exempt from backup withholding. See Exempt payee code, lalet, and the separate lnstructions for lhe Requester of Form W-9 for more informalion. See also Esfablishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier. What ls FATCA Reporting? The Foreign Account Tax Compliance Act (FATCAI requires a participating foreign financial instilulion to report all U.S. account holders lhat are specifed U.S. persons. Certain payees are exempt from FATCA reporting. See Fxemptrbn from FATCA reporting code,later, and lhe lnstructions for the Requester of Form W-9 for more information. Updating Your lnformataon You must provide updated information to any person to whom you claimed to be an exempt payee il you are no longer an exempt payee and anticipate receiving reportable payments in the future from lhis person. For example, you may need to provide updated information if 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 accounl, for example, if the grantor of a grantor trust dies. Penalties Failure to fumish TlN. lf you fail to fumish your conect TIN to a requester, you are subiect to a penalty of $50 for each sueh failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false inlormation with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subiect to a 5500 p€nalty. Crirninal penalty {or lalsifying inlormation. Willfully falsifying cenifications or atfirmations may subject you to criminal penalties including fi nes and/or imprisonment. Misuse of TlNs. lf the requester discloses or uses TlNs in violalion of federal law, the requester may be subject to civil and criminal penalties. Specific lnstructions Line'l You must enter one of the following on this line; clo not leave this line blank. The name should match the name on your tax retum. lf lhis Form W-9 is for a joint account (oiher than an account maintained by a foreign financial institution (FFl)), list first, and then circle, the 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 document a joint account, each holder of the account that is a U.S. person must provide a Form W-9. ' lndividtral. Generally, enter the name shown on your tax return. lf you have changed your last name wilhout informing the Social Security Administration (SSA) of the name change, enter your firsl name, lhe last name as shown on your social security card, and your new last name. Note for lTlN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be lhe same as the name you entered on the Form 1040 you filed with your application" . Sole proprietor. 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, other than a disregarded entity. Enter the entily's name as shown on the entity's tax relum on line 1 and any business, trade, or DBA name on line 2. . Other enlities. Enter your name as shown on required U.S. federal tax documenls 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 enlity. ln general, a business entity that has a single owner, including an LLC, and is not a corporation, is disregarded as an entity separate from its owner (a disregarded entity). See Regulations section 301.7701 -2(c)(2). A disregarded entity should check the appropriate box for the tax classification of its owner. Enter the owne/s name on line 1. The name of the owner entered on line 1 should never be a disregarded entity. The name on line 1 should be ihe name shown on the income tax retum on which the income should be repoded. For Kittitas County Agreement for Services lrev.5/M/251 Page 18 of 23 example, if a foreign LLC that is treated as a distegarded entity tor U.S. federil lax purposbs 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 direct owner of the entity is also a disregarded entity" enter the firsl owner lhat is not disregarded for federal tax purposes. Enter lh€ 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-8 instead ol a Form W-9. This is the case even if the foreign 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 classification of lhe person whose name is entered on line t. Check only one box on line 3a. Line 3b Check this box if you are a partnership fncluding an LLC classified as a partnership for U.S. federal tax purposes), trust. or estate that has any foreign partners, owners, or beneficiaries, and you are providing this form to a partnership, lrust, o. estale, in which you have an ownership interest. You must check the box on line 3b if you receive a Form W-8 (or documentary evidence) lrom any partner, owner, or beneficiary establishing foreign stalus or if you receive a Form W-9 from any partner, owner, or beneficiary that has checked the box on line 3b" Note: A partnership that provides a Form $/-9 and checks box 3b may be required to complete Schedules K-2 and K-3 {Form 1065}. For more information, see the Partnership lnstructions for Schedules K-2 and K-3 (Form 1065). lf you are required to complete line 3b but fail to do so, you may not . rece'ive lhe information necessary to file a conect information retum with the IRS or fumish a conect payee statement to your panners or beneficiaries. See, for example, sections 6698, 6722, and 6724 lor penalties that may apply. Line 4 Exemptlons lf you are exempt from backup wilhholding andlor FATCA reporling, enter in the appropnate space on line 4 any code{s} that may apply to you. Exempt payee code. . Generally. individuals {including sole proprietors) are not exempt lrom backup withholding. o Except as provided belorv. corporalions are exempt from backup wilhholding for certain payments, including interesl and dividends. . Corporalions are not exempt from backup withholding for paynents made in settlement of payrnent card or third-party network transaclions. . Corporalions are not exempt from backup wilhholding lvith respect to attomeys'fees or gross proceeds paid to attomeys, and corporations lhat provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MlSC. The following codes identify payees that are exempt from backup wilhholding. Enter lhe appropriate code in the space on line 4. I -An organization exempl from tax under section 50 l {a), any lBA, or a custodial account under section 403(bx7l if the account satisfies the requirements of section 401{qe). lF the entity/individual on line I isa(n)... THEN check the box for. . . Corporation Corporalion. o lndividual or . Sole proprietorship lndividuaUsole proprietor . LLC classilied as a partnership for U.S. federal tax purposes or r LLC lhat has filed Form 8832 or 2553 electing to be taxed as a corporation Limited liability company and enler the appropriale tax classification: P = Parhership. C=Ccorporalion,or S = S corporation. . Partnership Pannership. . Trust/estate TrusVestate.