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Form W-9 {Rev.3-2024)Page 4
<br />2-The United States or any of its agencies or inslrumentalities.
<br />3-A state, the Distdct of Columbia, a U.S. commonwealth or ter.itory
<br />or any of lhdr political subdivisions or instrumentalities.
<br />4-A foreign govemment or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-4 dealer in securities or commodilies required to register in the
<br />United States, the District of Columbia, or a U.S. commonwealth or
<br />tenitory.
<br />7-A lutures commission merchant registered with the Commodiiy
<br />Fulures Trading Commission.
<br />8-A real estate investment trust.
<br />9-An entity registered at all times during the tax year under the
<br />lnveslment Company Acl of 1940.
<br />'to-A common trust fund op€rated by a bank under section 584(a).
<br />1 1 -A financial institution as defined under s€ction 581.
<br />12-A middleman known in the investment community as a nominee or
<br />custodian.
<br />13-A trust exempt from tax under section 664 or described in section
<br />4947.
<br />The following chart shows types of payments that may be exempt
<br />from 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 AJl exempt payees except
<br />for 7.
<br />pay€es 1 through 4 and 6
<br />through 1 1 and all C corporalions.
<br />S corporations mugt not enter an
<br />exempt payee code because lhey
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />prior to 2012.
<br />r Barter transactions Exempt payees 1 through 4.
<br />and
<br />. Payments over required to Generally, exempt payees
<br />be reported and direct sales over
<br />$s,ooo'
<br />1 through 5.2
<br />. Paym€nts made in s€ttlement of Exempt payees l through 4.
<br />F-A dealer in securities, commodities, or derivative financial
<br />instruments 0ncluding nolional principal contracts, fulures, fontrards,
<br />and options) that is regislered as such under the laws of the United
<br />siates or any state.
<br />G-A real estate investrnent trust.
<br />H-A regulated investrnent company as defined in section 851 or an
<br />entity registered at all times during the tax year under the lnvestrnenl
<br />Company Act of 1940.
<br />l-A common trust fund as defined in section 584(al.
<br />J-A bank as defned in section 581.
<br />K-A broker.
<br />L-A trust exempt from tax under section 664 or described in seclion
<br />4947(aX1).
<br />M-A tax-exempt lrust under a section 403(b) plan or seclion 457{9}
<br />plan.
<br />Note: You may wish to consult wilh the financial instilulion requesting
<br />lhi$ torm to determine whether the FATCA code andlor exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your addrass {number, street, and apartment or suite number}.
<br />This is where the requesler of this Form W-9 will mail your information
<br />refums. lf lhis address differs from lhe one the requester already has on
<br />file, enter "NEW at the top. ll 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 their records.
<br />Line 6
<br />Enter your city, slate, and ZIP code.
<br />Part l. Taxpayer ldentification Number (TIN)
<br />Enter your TIN in the appropriate bor. lf you are a residenl alien and
<br />you do nol have, and are not eligible to get, an SSN, your TIN is your
<br />IRS fflN. Enter it in the entry space for the Social security number. lf you
<br />do nol have an lTlN, see How fo gef a I/N below.
<br />ll you are a sole proprietor and you have an ElN, you may enter either
<br />yourSSN or ElN.
<br />lf you are a single-member LLC that is disregarded as an entity
<br />separate lrom its owner, enter the owner's SSN (or ElN, if the owner has
<br />one). lf the LLC rs classified as a corporalion or partnership, enter the
<br />entity's ElN.
<br />Note: See What Name and NumberTo Give ff,e Requestet later, for
<br />further clarification ol name and TIN combinations.
<br />How to get a TlN, lf you do not have a TlN, apply for one immediately.
<br />To apply lor an SSN. gel Form SS-5, Application for a Social Securily
<br />Gard, from your local SSA office or get this fotm online at
<br />www.SSA.gov. You may also get this form by calling 800-772-1213. Use
<br />Form W-7, Application for IRS lndividual Tarpayer ldentffication
<br />Number, to apply for an fflN, or Form SS-4, Application for Employer
<br />ldenlification Number, to apply for an ElN. You can apply for an EIN
<br />online by accessing the IRS websile alwww.irs.govlFlN. Go to
<br />www.irs.govlForms to view, download, or print Form W-7 and/or Form
<br />SS-4. Or, you can go to www.irs.govlOrderForms to place an order and
<br />have Form W-7 and/or Form S$4 mailed to you within 15 business
<br />days.
<br />lf you are asked to complete Form W-9 but do not have a TlN, apply
<br />for a lIN and enter "Applied Fofl in the space for $e TlN, sign and date
<br />the form, and give it to the reiquestet. For interest and dividend
<br />payments. and certain payments made whh resp€ct to readily lradable
<br />inslruments, you will generally have 6O days to get a TIN and give it to
<br />lhe requesier 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 requesler.
<br />Note: Entering "Applied For" means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Fstablishing U.S.
<br />status lor purposes of chapter 3 and chapter 4 withholding, earlier, for
<br />when you may instead be subject to withholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner must use
<br />the appropriate Form W-8.
<br />payment
<br />network
<br />card or third-party
<br />transactions
<br />I See Form 1099-MlSC, Miscellaneous lnformation, and its instructions.
<br />?However, the following payments made to a corporation and
<br />reportable on Form 1099-MISC are not exempt from backup
<br />withholding: medical and health care payments, atlomeys'fees, gross
<br />proceeds paid to an attomey reportable under section 6045(0, and
<br />paymenls for services paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The following codes identify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form for accounts maintained outside
<br />of the Uniled Slates by certain loreign financial institutions. There{ore, if
<br />you are only submitting this form for an account you hold in the United
<br />States, you may leave this field blank. Consult with the person
<br />requesting this form if you are uncertain ii the financial institution is
<br />subject to these requirements. A requester may indicate lhat a code is
<br />not required by providing you with a Form W-9 with "Not Applicable" (or
<br />any similar indicalion) entered on the line for a FATCA exemption code.
<br />A-An organization exempt from lax under seclion 501(al or any
<br />individual relirement plan as defined in section 77O1(al(371.
<br />B-The United Stales or any of its agencies or instrumentalities.
<br />C-A state, the District of Columbia, a U.S. commonwealth or
<br />tenitory, or any of lheir political subdivisions or inslrumentalities.
<br />D-A corporation the stock of which is regularly traded on one or
<br />more established securilies markets, as described in Regulalions
<br />s€ction 1. 1 472-1 (c)(lXi).
<br />E-A corporation that is a member of the same expanded affiliated
<br />group as a corporation described in Pegulations section 1.1a72-1{c}(1)$).
<br />Kittitas County Agreement for Services (rev.5/La/25)
<br />Page 19 of 23
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