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Paga 2
<br />Form W-9 (Rev- 3-2024)
<br />mrsst obtain your earmc! taxpap°r identification number (1 IPl}, which
<br />may be roux social secunry number [SSP1}, i di e dentification umber
<br />,denlifgcaton number (MPp. adoption raxpay
<br />tATIP4, =a employer identification number IGM to report an an r
<br />information return the amaunl pad 10 you. ar ather amount repotabre
<br />on an Information retum. Erainples of infomtation returns include, but
<br />are not limited to, the fallowing.
<br />• Form io99-(NT iinterest earned or paid)_
<br />• Fong 1099-DPI (dividends, including those from stocks or mutual
<br />funds).
<br />• Form 1099-14iISC (various ryoes of income, prizes, awards. or gross
<br />proceeds).
<br />• Form 1099-NEC (nonemployee compensation).
<br />Form 10g9-e (stock or mutual fund sales and certain other
<br />transactions by brokers).
<br />• Form 1099-S (proceeds from real estate transactions) -
<br />Form 1099-K (merchant card and third -Patty netvrark trartsaclegns}.
<br />• Form 1098 (home mortgage interest!. tog&E !student iaan interest).
<br />and 1 o98-T (tuition)-
<br />* Form log�C (canceled debt).
<br />• Form 1099-A (acquisibon or abandonment of secured prope,WY)
<br />Use Farm W-9 only if you are a U.S. persan (mcluding a resident
<br />alien), to provide your correct 1101.
<br />Caution: it you don't return Form W-9 to the rv-Auester with a TiPl. you
<br />might be sutKect to backup withholding. See YMat is backup
<br />trithhanding, later
<br />By signing thr> filled -out form, you:
<br />I C�r01PJ that the TIP! you areglv,ng �s correct for you ar wailing for a
<br />number to be issued:
<br />subject to bac
<br />2 C,. F6fy that you are not kup withholdn9: °r
<br />3- Cla1m exemption From backup withholdng if you are a U-5. exempt
<br />payee: and
<br />s C4nifri to your na,_for4Kn $talus for purposes of 'rnshitofdint} under
<br />,hapt.r 3 or s of rite Cade fit appi[r able): and
<br />5. Cerb,Ty that PATCA jodefsh entered on this Irting raiyn correct. anySea What rs
<br />that you are adiemPtatee. learn
<br />kurhsr nkwthe moattw
<br />F:iTG4 Repo g- _
<br />(tote: if you are 3 U.S. parson and a req m a th �yorueros e s rm i�aon ;f
<br />tr,an Form W-9 ro r-quest your TIN. you
<br />it is substantial*i similar to this Form W-9-
<br />pefnition a[ a U.& person. For led=raf tax purposes you are
<br />considered a U.S. Person if you are:
<br />• An vidrviduaf who is a U.S. c t+'-'-n ar U-3- r [dent align:
<br />• A aartners lip, corporahan. Ampan . qr ass("ziun created nr
<br />organized in tha united States ou under tiro :aivs If t! a Jnired States:
<br />• An estate (other than a foreign esMaJ: or
<br />• A domestic trust tat defined in Regoatrons section 301.7701-71.
<br />Establishing US- status for purposes of chapter 3 and chapter 4
<br />whhliotding. Payments made fo farxgn Pe sons, inclt,d'ing ep�3ds. may
<br />distributions. alk ens of irlr_ me. or transfers of sales prcc.
<br />be st,rpiact to utth,holding ender r:laptar 3 cv chapter 1 of th - � ad.
<br />fsec9cas 1 a-f 1-t174i Undef those reties. if a Form W-9 or other
<br />certification of nor;-Fo am—ssbip ipayad gaR rY ppkes pry mplion
<br />agent. 'ra:Fsfer??- Wparut .
<br />,,Is tt`at .nav require the payot to=siihhold aaptieable fax from the
<br />recrprent owner. trarsf?for. ar parfneripayaa)- 3-a pub- 515-
<br />1,Ph1hholding 7f Tax on Nonr•_>;rdent Aliens arxl Foreign Ertlines.
<br />The f9llavarg persons ttuscr provtdle Form `PI-9 to the payor W
<br />purposes of Fsrabgshrnq its nor -foregn starers-
<br />• Ire (he rase of a des egardad •Yr,(itY vAlft a U.S. o•:rner- Etta U.S. owner
<br />of the disr--gwded entity andnoi Medisregardad -Fairy.
<br />• in the case if a grantor tr qI vnth a U.S_ grantor or other U.S. o•.vs—r.
<br />gersers1ly, the U.3- grantor or alher U 3. aster of the grantor trust and
<br />notVta grantor tr'-ist
<br />(ola
<br />• In the case of a U-S. trust rer than a grantor tr,,sq, the U.S- rust
<br />and not the beneticianes of the lust.
<br />SaN puu. i' -3for mar-; inforrnalan or provodutg a Ferric ;4 •g ar a
<br />cenifieaton of iron -foreign s(alus to avoid :vilhho[dsng.
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 18 of 24
<br />Foreign person- If you are a (orexyn poise" or the U S. branch der
<br />foreign bank Ghat has elected;o be treated as a U-3. *on b9n far
<br />it_�ulator s Section t.1.1-t 1 1(Al(21fr+I Or 7the' appirca
<br />chapter 3 ar a ourposes ). do not use Farm W-9. fnsread. use the
<br />appropriate Form W 8 or Form 8233 {s 3e Pub. 5 4 a 1 6re a t(d). or
<br />quatifsed fcraigr+ par!$rgn itrF,d arxi°r Rego on kinds.
<br />a partnerslnp that is svhaly averted Gy gtrafrfied Fars gn pertse
<br />Iha( is treated as a non.,oretgn Parson for pis of whir, 1s45
<br />Withholding. do not Use Farm W-8. fnstcad- use Form W-sal> (or other
<br />ceriiflcation of m)rt-foreign stat[as)
<br />Nonresident tifien wfto becomes aresident aGer+• var,2faltY• Orgy s
<br />ronna5idan( alien individual may Use :he terms of a sax treaty to reduce
<br />❑r eliminate f1.5 trx NtrtJin . Iles of trtcame. Flowerer, roostx
<br />tr±aues coftmn a provisian known as a saws ctarrse. Exceptions
<br />om taA to
<br />specified in the SWIng clause may perms[ ors exempuan has ashennsa
<br />continua for -enain types of incarr a even after the tas'�
<br />became a U.S. resident align far tax purpose$•
<br />If You are a U.S. resident alien who is refying al' an exception
<br />contam=d in the swrrg Cause of a tax treat' aff0 n�ent
<br />op
<br />from U.S. tax an pertain types !:If Incwtta. youmust attach .
<br />to Fort W-9 than specif,es the foltovnng fi 1a stems.
<br />1. The treaty country. (1?naraly. this must bo the same treaty under
<br />which you claimed exemptton arum tax as a:wrresident alien.
<br />2. The treaty ;article addressing the income.
<br />3. The article number jog localsanl in the tax meaty that contains the
<br />saving clause And its axceplaons.
<br />,a. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to justify the exemption from tax under the terms of
<br />the treaty amcle.
<br />Exampfa. Article 2A Of the rJ•S -China trscome tax up
<br />slta rs ar:
<br />a.•.a nptan from tax tP+ sCttu}arship income received by a Chnese
<br />swele.'a tEmpomnly present in the finned States Seo} [hate stay in th--
<br />studF.rt[ -Anil becomes a resident ales fur lax purjw. ra h 2 of the
<br />Unttsd $tat es e,ce ds 5 calendar years. HOw'svef, P�aS p
<br />firs; Protccal ore the L.S.•China treat;ppl
<br />;dal-d April �) al�ows s th
<br />prou,sions of Ashore 20 to continua .o ay evsn
<br />Swdy.',t ` ?comes 3 resident area Of the United Sates, A 7at � first
<br />LHho qualifies to- this exception ;under oaragrape _
<br />prmaaoq ante Ls Mytng on ows exrepnon to claim an '-x;m�� •A
<br />on Iheir ssh,olar$*p or z?Ucwshrp tneome w+xtki an 4h to rt that
<br />s atamenr viat mcludas the rnfxmaton ]bars to iuPPo
<br />exemptior..
<br />if you are a nonresederit a&en or a 'o_t90 anurgive the requester the
<br />approfiriat? compEc ed Form W-5 or Form 8233
<br />Backup Withholding
<br />what is hack[rp :vithholi n99 Persons nraktng =gi n PaYrrwls to you
<br />-rtust •rrtd•_r ceRasn rondebons nshhatd and pay to die IRS 2-1'4 of such
<br />payments. This :$ called -backup cl- n,, A are �ynents that may t»
<br />subject 10 backup withholding rnetud �, trrt are r at limited [a. in(�rasi.
<br />W-ax--rript mtcrr;•st. dhiderdsbroker and barter axChzrraesrtada intransactions.:ants ro}�Fu"s rrOneM'Qy°e Pay Pa!r' arid
<br />settlement of pUvro-�tt card arw znrrd-p�Y nsttrork transactions,
<br />verse paymeMs iron Crsti`j txat operators. Rkal astatr Iras,saCtai:s
<br />are not subject to ltaOQUP vnthW6rg5.
<br />You Y,:ti not be sttbjea to backup wiftotdue.cl an payments you receive
<br />if you g�+a the rs-< , x your cart-vt TIN. r^ak ^ dv pr'oP'tr cartsftcatioris.
<br />and !epart all your taxabis ntaast and dratdends Dn your W retum-
<br />payments yoga rer-eive , g bat subi�--t to backup trrithho(rl'ing it-
<br />-
<br />1. You do oat furnish you TIN to the requester.
<br />2, You do Sot :en:fy lour T01 whir
<br />s +quued (See the tl,Struchans far
<br />part It for details):
<br />3. The IF1S [eta the requester that you funv5tizd as incorrect T1N:
<br />a. Thor IRS keys tau hat you are suWct to backup wilhAolding
<br />ra[llm liar fV did of r- ar- ar-d �Gzrtdsl �}dt� suds an you+ ou
<br />5. You do not c:rl'fy la the requester Ihat you are not subfeC1 to
<br />backup %vOhoitfing. as descalbed in rt-sm •t under 'fay s+gn,izg fire rrHeC-
<br />out farm" aCuve +for repe,Vttk- trtterest and dividend accounts o>^ened
<br />after 1983 onty)-
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