AFS between KC and Robin Read Amend 1

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Form W-9 (Rev. 3-2024) Certain payees and payments are exempt from backup 0111holding. See Exempl payee code, fader, and the separate instructions for the Requester of Form W-9 for more information. See also Establishing U.S. status for purposes of chapter3 and chapter withholding, earlier. What Is FATCA Reporting? The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all U.S. account. holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption front FATCA reporting code. later, and the Instructions for the Requester of Form W-9 for more information. Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee H you are no longer an exempt payee and anlicipate receiving reportable payments in the future from this person. For example, You may neck to provide updated informaflan if you are a C corporation that elects to be an S corporation. or if you are no longer tax exempt In addition, you must furnish a new Form W-g if the name or TiN changes for the account, for example. if the grantor of a grantor trust dies. Penalties Failure to furnish TIN. If you fail to furnish your canect TIN to a requester. you are subject to a penalty of S50 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a S500 penalty. Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Line 1 You must enter one of the fallowing on this line; do not leave this line blank. The name should match the name on your tax return_ If this Form W-9 is lot a joint account (other than an account maintained by a foreign financial institution ff ijj. Irst first, and then circle. The name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FF1 to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9. • Individual. Generally, enter the name shown on your tax return. It you have changed your Iasl name without informing the Social Security Administration (SSA) of the name change. enter your first name. the last name as shown on your social security card, and your new fast name. Note for MN applicant Enter your individual name as d was entered on your Form W-7 application, line la_ This should also be th,?, same as the name you entered on the Form 1040 you bled 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. • Partnership, C corporation, S corporation, or LLC. other than a disregarded entity. Enter the entity's name as sWvm on The entity's tax return on line 1 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 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 entity. In 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 301,7741-2(cK2). A disregarded entity should check the appopriate box for the tax classification of its owner. Enter the awmers name on line 1. The name of the owner entered on line 1 should newer be a disregarded entity. The name on line t should be the name shown on the income tax relum on Mitch the urcome shoutd be reported. For Kittitas County Agreement for Services (rev. 5/14/25) Page 15 of 19 Page 3 example, if a foreign LLC that is (mated as a disregarded entity [Of U-S. federal tax purposes has a single owner that is a U.S. person. the U.S. owner's name is required to be provided an line 1. II the direct owner of the entity is also a disregarded entity, enter the firsi owner that s not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2. If the owner of the disregarded entity is a foreign person, the owner must tomplete an appropriate Form %V-S instead of a Form W-9. This is the case even it the foreign person has a U.S. TIN, Line 2 if you have a business name, trade name. D13A name, or disregarded entity name, enter it on line 2. Line 3a Check the appropriate box online 3a for the U.S. federal tax classification of the person whose name is entered on line 1. Ctteck only one box on line 3a. IF the entitylndividual on line f THEN check the box for.. - is a(n) ... • Corporation Corporation. • Individual or Indviduallsole proprietor. • Sole proprietorship • LLC classified as a partnership Limited rrabi ity company and for U.S. federal tax purposes or enter the appropriate tax • LLC that has filed Form 8832 or classification: 2553 electing to be taxed as a P = Partnership, corporation C = C corporation, or S = S corporation. • Partnership partnership. • TrusUestate Trust/estate. Line 3b Check this box if you are a partnership (ncludmg an LLC classified as a partnershp 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. trust or estate, in which you have an ownership interest You must check the box on line 3b it you rec=ive a Form W-8 (or documentary evidence) Irom any partner. ovmef, or beneficiary establishing foreign status or if you receive a Form W-9 from any partner, owner, or beneficiary that has checked the box on fine 3b. Note: A parmembp that provides a Form W-9 and checks box 3b may be required to complete Schedules K-2 and K-3 (Form 1065), Far more information, see the Partnership Instructions for Schedules K-2 and K.3 (Form 1065). If you are required to complete line 3b brie fait to do so. you may not receive the in(ormation necessary to file a correct rnformation return with the IRS or furnish a correct payee statement to your partners or beneficiaries. See, for example, sections 6696, 6722. and 6724 for penalties that may apply. Line 4 Exemptions If you are exempt from backup wMtolding and/or FATCA reporting. enter in the appropriate space on line a any code(s) that may apply to you. Exempt payee code. • Generally, individuals (including sole proprietors) are not exempt from backup withholding. • 5xcepI as provided below, co rpo rations are exempt From backup withholding for certain payments, including interest and dnridends. • Corporations are not exempt from backup withholding for payments made in settlement of payment card or third -party network transachorts_ • Corporations are not exempt from backup withholding wnlh respect to attomeys' fees or gross proceeds paid to attorneys. and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC. The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space on line 4. 1—An organization exempt from tax under section 501(a). any IRA, or a custodial account under section 403(bK7) if lh-- account satisfies the requirements of section 401(f)(2).