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<br />Fom W-g (Flev.3-2024)
<br />must obtarn vour correcl laxPayer iddnliiic€iion number [IlN]' vrhich
<br />mav be your'social security nurnber {Ss}'i}. rndrvlduallaxpayer
<br />iJ"irir*iti"" number (lTlNi, adoplion taxpayer rdentifi cation number
<br />IATIM- or €mFlover rdentific€lion number (ElNl' to reporl on an
<br />i,"roi"tuiio" ,urutit the amounl pard lo you. or other amount tepodable
<br />on - ;niot-"tion refum, ExamPles of information retums include' but
<br />are not limiled to, the following.
<br />. Form I099-INT (interest eamed o. paid).
<br />o Form 1099-DlV (dividends, including thos€ from sldcks or mutual
<br />tunds).
<br />. Form 1099-MISC (various types of income, prizes, alvards' or gross
<br />proceeds).
<br />. Form 1099-NEG (nonemployee compensation)'
<br />. Form 1099-8 (stock or mutud fund sales and cerlain other
<br />tr"nsctions bY brokers).
<br />. Form 1099-5 (proceeds from real estate tratsactions)'
<br />. Form lo99-K imerchant card and thir+party network transactions)'
<br />' Form 1098 (home mortgage interest), 1098-E (student loan interesl)'
<br />and 109&.T (tu;tion).
<br />. Form 1o99-C (canceled debt).
<br />. Form to99-A (acquisilion or abandonment of secured property)'
<br />Use Form W-g only if you are a U.S' person (including a residenl
<br />alien|, to provide your conect TIN'
<br />Caution: lf you don't retum Form W-9 to -tie requeste.r ttith a TIN' you
<br />ngtt ire sibiot to backup rvithholding. See lryfta{
<br />'s
<br />bac&up
<br />,!ilhhold;rtg "
<br />tale( '
<br />By signing lhe lilled'out form, You:
<br />1. Certify that the TIN you are giving is correct (or you are waiting for a
<br />numb€r to be issued);
<br />2. Certiry that you ate not subiect to backup wilhholding; or
<br />3. Claim exemption from backup withholding if you are a U'S' exempt
<br />payee; and
<br />J Certifu lo vour non'for€lqn stalus for purPoses of *ithholding under
<br />chdpler 3 6r + bf trre Code (it'aPplicable); and
<br />5. Cerlify thal FATCA c{r'd4s} :ntertd oo thrs fomr {if anyl indicating
<br />m"i t ou
<br />"t'*
<br />*"*,npt from lht FATCA .eportrng b Goneci' See !?hal Is
<br />FAIAA Repofting, later, tor turther information'
<br />Note: li you ara a U.S- person and a rtquesl€r giees you a iorm othtr
<br />than Fomr !,V-9 to F4ui'l your T1N, yo$ nlust use lhg requestet's form if
<br />it is substantially similar to this Form W-9.
<br />Definilion of a U.S. person. For federa.l tax purposes' you ate
<br />considered a U.S Person i{ You are:
<br />o An individual who is a U.S. citizen or U.S. resident alieni
<br />' A oartnersllrp, corporalion. company. Dr assoclahorr cr€ited or
<br />orgJn"J in rtre Unit*o Slates or trndir lh+ laps of the United States:
<br />. An estate (other than a foreign estatel; or
<br />o A domestic trust (as defined in Flegulations section 301'7701-7)'
<br />Establishing U.S, status for purPoses of chapter 3.and chapter 4
<br />"ritl noru;ni Pavmenls madi lo iorergn p+rsons. including certain
<br />;i;j;;;ftni. alldcilrons of 'ncome. oitninsfers of sales procr-e<ts' ntay
<br />i" "rUi*t to *ifitholding under chapter 3 or chapter 4 of the Code
<br />tsaions 1441-1474lt' Uirder those rules, if a Form W-9 or olher
<br />ir'*]r;f,""r,o" of non-f6rerqn status has t<lt been received, a vrllhbolding
<br />,1..i. i'iii-t"l'*"-. ot birinurstt,p {Bayot} g?nsrally appries presunlptrn'r
<br />;];; ,h;i nray require the payoi to ru;tnnold applicable. tax
<br />"rom
<br />ihe
<br />iiio,"nt. ov;ner. transleror , ot Parlnet lpayes). See Pub 5 t5'
<br />!Vithhol.Ji'lg ol Ta on llonresldenl Alir"ns and Foreign Entitles
<br />The tollovirfiq p€rsonE must protride Fomr W-9 lo the payor for
<br />purposes of es-tdblishrng rts non-[oreign status
<br />. ln the c€se of a disregatded entity with a U'S' owner, the U'S' owner
<br />of lhe disregarded entity and not fre disregarded entity'
<br />. ln the cese cl a granlor tausl \'/ilh a U.S. granloJ r)r olher-U S' ol'rner'
<br />q;;;;;jt. id- U.Slgiintoi ot ort',et U"s. o!';r€r ot the grantor lnrs{ end
<br />nol the grantor trust
<br />. ln the case of a U.S. lrust (other than a grantor fusl), the U'S rust
<br />and not the beneficiaries ot the FusL
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certification of non'foreign slatus lo avoid 'nilhholding'
<br />Kittitas County Agreement for Services (rev' 5/14/25)
<br />Page 14 of 19
<br />Foreim oer$on' lt vou are 3 forergn person or lhe
<br />^U
<br />S branch of a
<br />;#:;X'ffiffi;i'r'',iJl*ci.u t" l,i trLated as a u s' person (under
<br />h;"i;tioni;tlon i. r.r'r t - t1ul1epv) or olher applicable sectron (or
<br />cha'oter 3 olt orimoses), do oot use Foml W-9' lnstead' u3€ me
<br />lpplii.i," r.l- W-s oiForm eagg (see Pub s15,' li vou arE a
<br />drafifie.l foreron D€ftslon luno under Regulations seclion 1 897fi'l{d}' or
<br />"';fffi;;';ih;iGi'noriv o*".4 ov qJamea loteisn pansion tunds'
<br />th:il;;i;d;; a non'toieign ptrsdn {o' purposes of s€ctiqn ld^ts
<br />',lil;h;ld;dA;or ,u" ro#rni-s. lnstead, uie Form w-88(P (or other
<br />certification of non-f,oreign sutus)'
<br />Nonresident alien who becomes a resident alien' Generally' only a
<br />;;;;;il;fi"" inJiviuuat may use the terms ot a tax reaty to educe
<br />liliiti""i" n.s' tax on certain-types ol income'. However' most tax
<br />tr€alies contain a provision known as a saving clause' ExcePfons
<br />;;;i#; th- saiing clause mav permil an oxempton from u:t to
<br />ilniinue ror ceriarn t)foes of incoftb evan after the payee h€s other'/tse
<br />become a U.S. resident alien for tax purposes'
<br />lf vou are a U.S' resdent alien who is rel;'ing 4;r 3n g'xc€plion
<br />.""r:"i'iJ rln" o"ng clause o{ a lsx Featy to claim an exenlplion
<br />i** *.S. l"x on
<br />"srtain
<br />rype$ of incomc. you tntet aliach a statement
<br />to Form W-9 that specifies lhe following five items'
<br />l- Th* lrealv counlry. Gencrally' lhis must b€ $e sams teaty under
<br />which you claimed eximplion ftom lax as a nontesident alren
<br />2. The keaty article addressing the
<br />'ncome'3. The article number (or location) in he tax treaty that contains the
<br />saving clause and ils excePtions.
<br />4. The type and amount of income that qualifies for the exemplion
<br />from ta/-
<br />5- Sufficienl facts to jus{ify lhe exemption from tax underlhe terms of
<br />lhe trsatl article-
<br />Exannle. Micle 20 o{ lh* U.S"China illcome tax tteory€llo\?s Jn
<br />.r.-"rlln fiom lax for :cholarship lncon]e rsceived by 3 u-nrnesc
<br />;;l;;;I";o;tr;lt present rn theUnited srales' under U'S law th's
<br />;;;;;i ;;1i ft;m+ i residenr alrsn for tax purposes rl their slav in the
<br />iililJbt"d;;eeds 5 calendar years. However,.para-g-raph.2 of &e
<br />i.iiit.r,*rr t" irt* r-l.s"Cnina rr+ity loated Apnl 3,0' 1gsl) aro\''s the
<br />orou,oo* of Artrcle 20 lo conlinue lo apply even afler the Unrneso
<br />'studenr b+contes a resident align of lhe United States A chlnese
<br />.i"i-"i r,i,o'orilifies {or lhis oxception (under paragraph ? of lhe first
<br />p'-iJ*ii'"ia-iii;-ty,ng-.tn rh's u*ceplion to claim,an €xemplion from lax
<br />";-il;;;h;;"h,ti o/tettor',st"p iniome vroultl anach to Form w's a
<br />.Li."i""iirtiiii"l-udes the infoimrtion descnbed above lo support lhal
<br />exemPtion.
<br />lf vou are a nonresident alien or a foreign entity' give lhe requester the
<br />appiopriale completed Form W'8 or Form 8233'
<br />Backup Withholding
<br />lvlrat is backup rvithholding? Persons nra.krnq certilrn paymenls lo yoo
<br />-rii""J*i iuriuin csnditroris vrlhhold and pa!-to lhc lRS.g{y' of such
<br />o"utn"nf" fnit rs called'backup vrithholding'iPayrnenls thai may b€
<br />lrit*i io oucf<rp srithholding include, but are nol limiled io' interesl'
<br />i".'"i. - i i^re.esL divrdendi. broket and barter exchange
<br />iA;;;i.i";. ;;"-"G.iJvariies. nonemplovee pav. pavtnenls made tn
<br />.Jnr#"nt of qavmeni card and thrrd'piny nehvork lransaclions' and
<br />"rrt"'n
<br />grv*"nti ftom fFhing boat operalors' Fpal estate lransactons
<br />are not subiea to backup wilhholding'
<br />Ytu ryill not be 5ubiect to backup vrilhholdtng cn pa!flenls yotl rdc€we
<br />rl vou siv* ihe t*quegtAt your conect Tll'.l, maki the proper certiiieations'
<br />rrli ru"por, all your taxauie 'nleregl and dividentJs on your lax retutu
<br />Payments you receive will be subjecl to backup withholding if:
<br />1, You do not tumish your TIN to the requestet
<br />2. You do noi certity your TIN when required {see the instrtrclions for
<br />Part ll for details);
<br />3- The IRS lells the tequester that you fumished an inconecl TIN:
<br />4. The IFS tells you that you ate subiect to backup withholding
<br />o".auit vou did not repori all your interest and divrdends on your lax
<br />refum (foi reportable interest and dividends only); or
<br />5. You tjo nol c€rlify to tha requesler lhal you a/;-not subiecl to
<br />n""i"iir,rit oro;ncr. is d+gcnhtit 'n ilem 't Jnder "8y srynitg lhe {ttled'
<br />JJ;;;i-;;";; ii"'i t"-porriot* int€resr and di'rirjend accounts open€d
<br />after I 963 only).
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