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Form W-9 (Rev.3-2024)Pase 4
<br />2-The Unired Slates or any of its agencies or instrumentalities.
<br />3-A state, the Dislrict of Columbia, a U.S. commonwealth or territory,
<br />or any of thdr political subdivisions or insfumentalities.
<br />4-A loreign govemmenl or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-A dealer in securilies or commodities required lo regbter in the
<br />United Stales, the District ol Columbia, or a U.S. commonweallh or
<br />terilory.
<br />7-A futures commission merchant registered wilh lhe Commodity
<br />Fuiures Trading Commission.
<br />8-A real estale investment trust.
<br />9-An entity registered ai all times during the tax year under the
<br />lnveslment Company Act of 1940.
<br />.10-A common trust fund operated by a bank under section 584(a).
<br />1 1 -A linancial instiiulion as defined under section 581.
<br />12-A middleman known in the inveslment community as a nominee or
<br />custodian.
<br />13-A lrust exempt from tax under section 664 or described in section
<br />4947.
<br />The following chart shows types of paytn€nls that may be exempt
<br />trom backup withholding. The chart applies to the exempt payees listed
<br />above, 1 through'13.
<br />lF the payment is {or THEN fhe psyment i3 exempt
<br />for ...
<br />. lnteresl and dividend paymenE All exempt paye€s excepl
<br />lot T.
<br />r Broker paye€s 1 through 4 and 6
<br />through 't 1 and all C corporalions.
<br />S corporations must nol enter an
<br />exempt pay€€ code because they
<br />are exempt cnly {or sales of
<br />noncovered s€curities acquired
<br />lo 2012.
<br />. Bart€r exchange transactions Exempt payees I through 4.
<br />and dividends
<br />. Paymenls over $600 required to
<br />be reported and direct sales over
<br />$5,oool
<br />. Payments made in settlement of Exempt payees 1 through 4.
<br />payment cand or third-party
<br />notwDrk transactions
<br />t see Form 1099-M|SC, Miscellaneous lnformation, and its instructions.
<br />2However, the following paym€nts made to a corporation and
<br />reporlable on Form 1099-MISC are not exempt lrom backup
<br />withholding: medical and health care payments, attornoys'fees, gross
<br />procaeds paid to an atlorney reportable under section 6045(0, and
<br />payments lor services paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The following codes idenlify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submining this form for accounts maintained outside
<br />of the Unhed States by certain loreign financial institutions. Therafore, il
<br />you are only submitting this form for an account you hold in the United
<br />States, you may leave thie {ield blank. Consult with the pffson
<br />requesting thia form il you are uncetiain il the financial instiMion is
<br />subieci to these requirements. A r€qu€€t€r may indicale lhat a cod€ is
<br />not required by providing you wilh a Form W-9 with "Not Applicable" (or
<br />any similar indicalion) entsr€d on the line lor a FATCA exemption code.
<br />A-An organization exempt from tax under s€ction 501(a) or any
<br />individual r€tirement plan as delined in section 77o1(al(37't.
<br />8-Tho United States or any o{ its agencies or instrumentaliti€c.
<br />C-A slate, the Dstrict of Columbia, a U.S. commonwealth or
<br />tenilory, or any of their political subdivisions or instrurnentalities.
<br />D-A corporation the stock of which is regulady traded on one or
<br />more established securilies markets, as descdbed in Regulalbns
<br />s€ction 1.1472-1(cX1Xi).
<br />E-A corporation that is a memb€r of the same expanded atfiliated
<br />group as a corporation descriM in Regulations 8€ction 1.1472-1(cX1Xil.
<br />Kittitas County Agreement for Services lrev. 5/L4/251
<br />Page 17 of 20
<br />F-A dealer in securities, commodiiies, or derivative linancial
<br />inslruments (including notional principal contracts, fuiures, fonvards,
<br />and options) that is registered as such under the laws of the United
<br />Stales or any state.
<br />G-A real estate investment ttust.
<br />H-A regulated investmant collpany as defined in s€ction 851 or an
<br />entity registered at all times during the tax year under the lnvestrnent
<br />Company Act of 1940.
<br />l*A common trusl fund as defined in section 584{a).
<br />J-A bank as defined in section 581.
<br />K-A broker.
<br />L-A trust exempt from tax under section 664 or described in section
<br />aeaT(a)(1).
<br />M-A tax-exempt trust under a sec$on 403{b) plan or section 457{9}
<br />plan.
<br />Note: You may wish to consult with lhe financial inslilution requesting
<br />this form to delermine whelher the FATCA code andlar exempl payee
<br />code should be completed.
<br />Line 5
<br />Enter your address (numbsr, strest, and apartment ol suit€ number).
<br />This ie wheie the requesisr of this Form W-9 will mail your information
<br />retums. l{ this address dilferg from the ore the requester already has on
<br />file, enter "NEW" at th€ top. ll a new address is provided. lhere is still a
<br />chance the old address will be used until tho payor changes your
<br />address in lheir records.
<br />Line 6
<br />Enter your cily. state, and ZIP code.
<br />Part l. Taxpayer ldentification Number (TlN)
<br />Enter your TIN in the appropriate box. lf you are a resident alien and
<br />you do not have. and are not eligibie to g€t. an SSN, your TtN is your
<br />IRS fTN. Enler it in lhe entry space for the Social security number. lf you
<br />do not have an lTlN, see How to get a I/ , below.
<br />ll you are a sole proprietor and you have an ElN, you may entet either
<br />your SSN or ElN.
<br />lf you are a single-member LLC that is disregarded as an entity
<br />s€parate from its owner, enter the owner's SSN {or ElN, if the owner has
<br />onel. lf the LLC is classrfied as a corporalion or parhership, enter the
<br />entity's ElN.
<br />Noter See What Name and Number To Give ttre Requester, later, for
<br />further clarification of name and TIN combinations.
<br />How to get a TlN. lf you do not have a TlN, apply for one immediately.
<br />To apply for an SSN. get Form SS-5, Application for a Social Security
<br />Card, lrom your local SSA offrce or get this form online at
<br />www.SSA.gov. You may also gei this form by calling 8fi)-772-1213. Use
<br />Form W-7, Application for IRS lndividual Taxpayer ldentilication
<br />Number, to dpply for an lTlN, or Form SS-4, Application for Employer
<br />ldentificalion Number, to apply for an ElN. You can apply for an EIN
<br />online by accessing the IRS website at wwr,lr.irs.govlE/N. Go to
<br />www.irs.govlForms to view, download, or print Form W-7 and/or Form
<br />SS-4, Or; you can go lo www,its.govlOde#orms lo place an order and
<br />have Form W-7 and/or Form S94 mailed to you within 15 business
<br />days.
<br />ll you are asked to complete Form W-s but do not have a IN, apply
<br />for a TIN and enter'Ap$ied Fo/' in the space lor the TlN, sign and date
<br />ths form, and give it to the requester. For interest and dividend
<br />payrnents, and certain payments made wilh r€sp€ct to roadily tradable
<br />instruments, you will generally have 6O days to get a TIN and give it lo
<br />the requester before you are subiect to backup withholding-on
<br />paymenis. The 60-day rule doos not apply to other types of payments.
<br />You will be subject to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Ente,ing "Applied Fof means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Esfabishrlrg U'S.
<br />status for purpxes of chaiiei s and chaptet 4 withholding, earlier' for
<br />when you may instead be subiect to withholding under chapter 3 or 4 of
<br />the Code.
<br />Cautiolr: A disregarded U.S. entity that has a foreign owner must use
<br />the appropriate Form W-8.
<br />Generally, exempt payees
<br />1 through 5.?
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