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P*q.2
<br />FoffiW-g tqev.3-2a24J
<br />must obtain your correct taxpayer identifi€attiln nornber fllN), !'vhich
<br />mav b6 vour-$cial security number {SSN), individuallilpayx
<br />ide;tifidtion number (tTlNi, adoption taxpayer identification number
<br />{ATIN), or employer idenliricalion nurnber {EIl'l}' to report on an
<br />information r&um tht
<br />"mount
<br />paid to you, Dr olher amount reporlabl€
<br />on an information retum. Examples of informal'ion retums include' bui
<br />are noi limited to, the following,
<br />r Form 1099JNT (interest eam€d or Paidl-
<br />. Form 1099-DlV (dividends, including those from staaks or mutual
<br />funds).
<br />' Form 1099-MISC {varioue types of income, pizes' avrwds, or gross
<br />proceeds).
<br />. Form 1099-NEC (nonemployee compensation|.
<br />. F rm 1099-8 (stock or mulual fund sales and certain other
<br />transacti0us by brokers).
<br />. Form 1099-5 {proceeds flom real $late transactions}'
<br />. Form 1o99-K {merchant card and third-party network transactions)-
<br />. Form l0g8 {home mortgage interesq' 109a-E {student loan interest},
<br />and 1 098-T (tuition).
<br />. Form 1099-C (canceled debt).
<br />. Form 1 099-4 (acquisition or abandanment of s€cured prop€rty)'
<br />Use Form W-9 only if you are a U.S. person (lncluding a resident
<br />alien), to prrrvide Your conect TlN.
<br />Caution: lf you don't retum Form W-9 to the requester with a TlN, you
<br />might be su-lrjecl to backup withholding. See What is backup
<br />withholding.later.
<br />8y signing the filled-otrt form, you:
<br />'I . Certi{y that the TIN you are giving is ccrect {or you are waiting for a
<br />number 10 tle issued);
<br />2. Certify that you are not subiecl to backr-rp withholding; or
<br />3. Clainr exemption from backup withholding if you are a U'S' exempt
<br />payee: and
<br />4. Certifv to vour non-foreign status for purposes of wilhholding under
<br />chapter 3 br + bf tne Code {if-applicable); ard
<br />5. Certify ihat FATCA code(s) entet€d on this form (if any) indicating
<br />that you are exempt from the FATCA reporting is csrrect' Se€ What /s
<br />FAT1A Reporting. later, for further information.
<br />Note: lf you are a U.3. person and a requester gives you a form other
<br />ttr"n Fotin W-9 to request your TlN, you must lse lhe requester's farm if
<br />it is substantially similar to thig Fornr W-9"
<br />Defirrition o{ a U.S, petson. For lderal tax purposes' you are
<br />considered a U.S. Person if You are:
<br />. An individusl who is a U.S. citizen or U.S. resident alien;
<br />. A partnership, corporation, company' or association created or
<br />organizecJ in the United gtate€ ff under lhe la$s of fte United States;
<br />. An estate {other than a foreign eslatei; or
<br />. A domestic lrust (as defined in Regulations section 3o1'77o1-7r'
<br />Eslablishing U,S. status tor purpcses of chapter 3 and chaPter 4
<br />withholdinql Payments made to foretgn persons,including certain
<br />ailiribrrioni, alli'calions o! income, oitrinsfers of satres proceeds, may
<br />be subiect to withholdinq undar chapler 3 or chapter 4 of the Code
<br />L+ctions 1441-1474\. Under those rules, il a Form W-g at olher
<br />E"rtin"^titon of non-foreiqn slatus has rr;t been rec{rived, a withholding
<br />"qL;i,
<br />t;st"r*". or pafirership {p ayorJ generally applies presumption
<br />rules ihat may r equii the payor to rsithho Id apdic able- tax Jrom the
<br />rxioienl. owner, ianaferor, o( Parlnet lqYee). See Pub' 515'
<br />Wittrhotaing ot Tax on Nonresident Aiens and Foreign Entities'
<br />The following p€rsl1ns muet provide Form W-9 tc lhE payor lor
<br />purposes of eslablishing ite non-foreign status.
<br />. ln the cale af adisregarded entig'lsith a U-S. otqner, the lJ'S' ourner
<br />of the disregarded entity and not fte diaregarded entity-
<br />. ln the rase of a grantor trust wrth a U.S grantot.or other.U-S' ol'rner"
<br />gii,illlry, rt" u.il giantor ar ather u-S. or,iner of the grantor trust and
<br />not the grantor trust-
<br />. ln ths rase of a U.9. trust {oth€r than a grantor lrust}' the lJ'S' tnrst
<br />and not tfie ben€ficiaries of th€ ttust.
<br />See Pub. 5'15 for more information on providing a Form W-9 or a
<br />certification of non-foreign status to avoid rvithholding'
<br />Foreiqn Derson. lf vou are a foreign petson or the U'S' branch ol a
<br />i.rliqi t5nr tntt his elected to be tieatea as a U S' p€rson iundcr
<br />Recu"lations section 1 . 1 aa 1 -1 (b[2)[v) or other appli cable section for
<br />chioter 3 or 4 purDosesl, do not use Form W-9. lnstesd, use the
<br />aoorooriate Fo-rm W-8 or Form 8233 (se€ Pub. 515) l{ ycu are a
<br />"t*med fot",on oension fund under Regulatiors section 1 89711!1id!' or
<br />J r"ir""*i':ioitt"i G whotlv ownect uy qudined torelgn pension funds'
<br />ihal is treated as a non-foreign person for purposes of sectir:n 14'15
<br />rirfttr"faing, do not use Fon; tii-9. lnstead, use Form W€HP (c other
<br />cerlificalion of non-foreign status).
<br />Nonresident alien who becomes a resident alien' Generally, only a
<br />nonrcila"nt "ti"n
<br />individual may use the terms of a tax treaty to redur'e
<br />or eliminate U.S. tax on certain types of incorne' However' mosl tax
<br />trealies contain a provision known as a saving clausg' $ceptlons
<br />smified in the savinq clause may permit an exernption ft;om tax to
<br />;;;;;i"i'";ttain tyies of incomb even afler the'payee has othemdse
<br />become a U.S. resident alien for tax purposes.
<br />l{ vou are a U.S. resident alien who is retying on an exception
<br />"ontluin"O
<br />in lhe saving clause of a tax treaty to clarm an exernplbn
<br />fr;; U.S:t*;"
<br />"ertain
<br />types of income, ydu must attach a statement
<br />to Form W-9 lhat specifles the following fve iterns'
<br />1. The treaty country. Generally, lhis must be the.satne tr-€aty uMer
<br />which you claihed ex6mption from tax as a nonresident alien'
<br />2. The treaty adicle addressing ttre income.
<br />3. The article number (or location) in the ta,( treaty that ccnlains ifte
<br />saving clause and its exceptione.
<br />4. The type arrd amount of inccme that qualifies ior the exemption
<br />from tax.
<br />5. Sulficient facts to iusti{y the exemption fmm tax under the terms nf
<br />the trsaty article.
<br />Exatnole, Article 20 of the U.S,-China income lax treaty allows an
<br />"*"*oii5n ttotn tax for scholarhip income recerved by a Chinese
<br />"t l"'ni r"tp"t"tily present in the United States Under U'S larv, ihis
<br />"i"J"nt
<br />onin lt*omsa resident alien for tax purposes if their slay in the
<br />Unif"d St"t"" **"eeds 5 calendar years. However, paragraph 2 of the
<br />nrsipiotocot to *re U.S.-China treity [dated April 30, 1984) allosrs the
<br />"*ls;ons of Article 20 lo contintle to apply even aftet the Uhlnese
<br />!t'-d*nt b*o*." a resident alien of the United States' A Chtnese
<br />"i"a.nt
<br />*ho qu"lifies for this exception (under paragraph 2 of the fimt
<br />Fi"i"cotr anrc is relvinq on lhis exception to clarm an exemption from tax
<br />l^ rli,iii*h"r**tii oifetlowship iniome would attach to Fcrm W-9 a
<br />;tai;ent that includes the information descrit'ed above to support lhat
<br />exemption.
<br />lf you are a nonrmident alien or afore-qn entity. give the requester the
<br />appropflate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making c€rt€in paym-ents to you
<br />mrit rna.r "*iatn
<br />condition-s rvithhold and pay to the IRS 24% of such
<br />;";;;;t" Thrs ie called ''backup rvithholding." Paymenls that may b€
<br />luLiect lo backup withholding include. hlt are not limiled to, intersst'
<br />tax-'exempt interesL dividendi, broker ald barter exchange
<br />ion".itio'nt, t"nt , royalties' nonemployee pay, payments made in
<br />""t*"*"nt o? p"Vmeni card and lhird-party nehvork transaclions' and
<br />i"rtrin pwmdnfi from fishing boat opsrators. R€al estate transaclions
<br />are not'subjea to backup wilhholding.
<br />You rvill not be subject to backup withholding on payments you r€ceive
<br />if vou qive lhe req uester yatr conect TlN, make the proper cedificaiions'
<br />aid riport all youi taxable inrere* and dft:uJends c{r your tax rsturn'
<br />Paymenls ycu receive will be strbiect lo backup withholding if:
<br />1 - You do rst fumish your TIN to the {equeste,
<br />2.'(ou do not certt{y yourTlN when required (see the inslrtrctions for
<br />ParTll far rJclailzli
<br />3. The IRS tells tfle requester that y6u fumished an inc':nect TIN:
<br />4- The IRS tells you that you are subiect to backup wilhholding
<br />because you did not report all your interest and di!'/idends on yflr tax
<br />retum ifoi reportable interest and dividends only); or
<br />5. You do not cenifv io the requester that you are-not subiect to
<br />on"fuo-*itftf-,ofUinq, ais describeb in item 4 in&r "By signing the filled-
<br />Z"i'iii*'; auove (f# reporlable interast and dividend accounts opened
<br />after 1983 onlY).
<br />Kittitas County Agreement for Services (rev' 5/Ia/251
<br />Page L6 of 22
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