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Fom W-9 (f,ev.3-2024)Pwe2
<br />must obtain your corect Lxpayer idantification numbor OIN!, which
<br />may b€ your socia! security number (SSN), individtnl taxPayer
<br />idenlificaiion number (lTlN), adoption taxpay€r identification number
<br />(ATIN), or employer identification number (ElN), to report on an
<br />information r€tum lhe amount paid to you, or other amount reportable
<br />on an information retum, Examples of informalion retums include, but
<br />sre not limited to, &e fdlo$ring.
<br />. Form 1099-lNT (interesl eamed or paid).
<br />o Form 1099-DlV (dividends, including those from slocks or mutual
<br />funds).
<br />. Form 1099-MISC {various types of income. prizes, awards, o, gross
<br />proceeds|.
<br />. Form 1099-NEC {nonemployee comp€nsation}.
<br />r Form 1099-8 (stock or mutual fund sales and certain other
<br />transactions by brokers).
<br />. Form lo99-S (proceeds from real estate lransaclions).
<br />r Form 1099-K (merchant card and third-party network transaclions).
<br />r Farm 1098 (horne mortgage interesl), 1098-E {student loan interest}.
<br />and 1098-T fiuition].
<br />r Form 1099-C {canceled debl}.
<br />. Form lo99-A {acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person (ncluding a resident
<br />alien), to provide your conect TlN.
<br />Caution: lf you don't retum Form W-9 to the requester wilh a TlN, you
<br />mighl b€ subiecl to backup withholding. See What is backup
<br />withholding,laler.
<br />By signing the filled-out form. you:
<br />1. Certify that the TIN you are giving is conect (or you are waiting for a
<br />number to be issued):
<br />2. Certit lhat you are not su$ecl to backup wilhholding; or
<br />3. Claim exemplion frorn backup withholding il you are a U.S. exempt
<br />payee; and
<br />4. Certi! ro your non-foreign slatus for purposes of withholding under
<br />chapler 3 or 4 of lhe Code (if applicable|; and
<br />5. Cenify that FATCA code(s) entered on this form (f any) indicating
<br />that you are €xempt fiom the FATCA reporting b conect. See What Js
<br />FATCA Bepofting, later, for furlher information.
<br />Note: lf you are a U-S. person and a requester gives you a form other
<br />than Form W-9 to request your TlN. you must use lhe requester's lorm if
<br />il is substantially similar to this Form W-9.
<br />Definition of a U.S. pe6on. For federal tax purposes, you are
<br />ccnsidered a U.S. person if you are:
<br />. An individual who is a U,S. citizen or U.S. resident alien;
<br />. A partnership, corporation, company, or association crealed or
<br />organized in the Uniled States or under the laws ol the United States;
<br />r An eolate (olher than a foreign estate); or
<br />. A domestic trust (as d€fined in Hegulations seclion 301 .7701-7).
<br />Establishing U.S. status for purposes of chapter 3 and chapter 4
<br />wilhholding. Payments made to foreign persons, including certain
<br />dietributions, allocations of income, or lrangfers of sales proceeds, may
<br />bs subject to withholding under chapter 3 or chapter 4 of the Code
<br />(sectiona 1441-14741. Under those rules, if a Form W-9 or other
<br />certification of non-foreign status has noi been received, a wilhholding
<br />agent, transferee. or partnership ipayor) generally applies presumption
<br />rules lhat may require the payor to withhold applicable tax from the
<br />recipient, owner, transleror, or partner {payee}. See Pub. 515,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following p€tsons musl provide Form W-9 to the payor tor
<br />purposes of eetablishing its non-foreign status.
<br />. ln the case ol a disregarded entity with a U.S. owner, the U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />. ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally. lhe U.S. grantor or other U.S. owner ol the grantor trust and
<br />not the grantor trust.
<br />. ln the case of a U.S. trusl (other than a grantor trust), the U.S. trust
<br />and not the benefrciaries ol the fust.
<br />See Pub. 515 for moro infotmation on providing a Form W-9 or a
<br />certification of non-foreign slatus to avcid wilhholding.
<br />Kittitas County Agreement for Services lrev.5h4/25)
<br />Page 15 of 20
<br />Foreigrr persotr. lf you are a foreign person or the U.S. branch of a
<br />foreigi bink that his elecled to G treated as a U.S. person (under
<br />Regulatione section 1 . 1 44 1 -1 (bx2[iv) or other applicable saction lor
<br />chapt€t 3 or 4 purpoaes), do not use Form W-9. lnsiead, use the
<br />appropriate Form W-8 or Form 8233 (se€ Pub. 515). ll you are a
<br />qualified foreign pension fund under Regulations section 1 .897(l)-1{d), or
<br />d partnership tha't is wholly owned by qualilied foreign pension funds,
<br />that is treated as a non-foreign person for purpos€s of seclion 1 445
<br />withholding, do not use Form W-9. lnstead, use Form W-8EXP {or other
<br />certification of non-foreign status).
<br />Nonresidenl alien who becomes a resident alien. Generally, only a
<br />nonresident alien individual may usa the terms of a tax lreaty to reduce
<br />or eliminate U.S. tax on certain types of income- However, moet tax
<br />treaties conlain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may permit an exemption from tax to
<br />cbntinue for certain types of income even after the payee has otherwise
<br />bacome a U.S. resident alien for tax purposes.
<br />ll you are a U.S. resident alien who is relying on an €xception
<br />conlained in lhe saving clause of a tax lreaty io claim anexemplicn
<br />from U.S. tax on certaln types of income, you muet atlach a statement
<br />to Form W-9 that specifies the following live items.
<br />1. The treaty country. Generally, this must be the same tr€aty under
<br />which you claimed axemption from tax as a nonresidsnt alien.
<br />2. The treaty article addressing the income.
<br />3. The article number {or location} in the tax treaty that contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of :ncorne that qualifies for the exemption
<br />from tax.
<br />5. Su{ficient facts lo iuslily the €xemption lrom tax under lhe terms of
<br />ths treaty article.
<br />Example. Article 2O of the U.S.-China income tax ueaty allows an
<br />exemptibn from tax for scholarslrip inc.ome received by a Chinese
<br />student lemporarily pres€nt in the United States. Under U.S. law, this
<br />student will become a resident alien for tax purposes if iheir stay in the
<br />Uniled States exceeds 5 calendar years. However. paragraph ? ol tfie
<br />lirst Protocol to the U.S.-China treaty (dated APril 30. 1984) allows the
<br />provisrons of Article 20 to conlinue to apply even after the Chinese
<br />sludent becomss a resident alien of the United States. A Chinese
<br />student who qualifies lor this exception (under paragraph 2 of the tirst
<br />Protocol) and is relyrnq on this exception to claim an exemption from lax
<br />on their icholarship oifellowship income would attach to Form W-9 a
<br />statemenl thal includes the inlormation described above to support that
<br />€xemplion,
<br />lf you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Fo,m W-8 or Form 823:1.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhold and pay to lhe IRS 24% of such
<br />payments. This is called "backup withholding." Payrnents that may be
<br />sublect lo backup withholding include. but are not limilad to, interest'
<br />lax-exempl interest, dividends, broker and barter exchange
<br />lransactidns, rents. royaltiec, nonemployee pay, payments made in
<br />seltlem€nt of payment card and lhird-party n€twork transaclions, and
<br />certain payments from fishing boat operator& Real €state lransactions
<br />are not subject to backup withholding.
<br />You will not be subiect to backup withholding on paymenls you receive
<br />iI you give the requester your conect TlN, nnke the proper cerlifications,
<br />and report all your laxable interesi and dividends on your tax return.
<br />Payments you receive will bo subiect to backup withholding it:
<br />1" You do not fumish your TIN to the requsster;
<br />2.You do nol certify your TIN when required {see the instnrtions for
<br />Pad ll for details);
<br />3. The IRS tells the requester that you fumished an inconact TIN;
<br />4. the IRS tells you frat you are subiect to backup withholding
<br />because you did not reporl all your interesl and dividends on your tax
<br />relum (for reportable intere€t and dividends only); or
<br />5. You do not certify to the requsster that you ar€ not subiect to
<br />backup withholding, ris described in item 4 under "By sgnlng the filled'
<br />out farm" above (lor repottaHe interest and divid€nd accounts opened
<br />after 1983 only).
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