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Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 14 of 19
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<br />FormW-9 (Rev. 3-2024) Page2
<br />
<br />must obtain your oorrect taxpayer identrificatrion rmmber {TIN), which
<br />may be your social security number (SSN), individual taxpayer
<br />identification number (ITIN), adoptrion taxpayer ide111tilication number
<br />(ATIN), or employer identifioation number l�IN), to report 0111 an
<br />information re:tum the amount paid to you, or other amount reportable
<br />on an information return. Examples of information returns include, but
<br />are not limited to, the following.
<br />• Form i099-INT �111terest eamed or paid}.
<br />• Form 1099-DIV (dividends, including those from stocks or mutual
<br />funds).
<br />• Form 1099-MISC (various types of income, prizes, awards, or gross
<br />prooeeds),.
<br />• Form i099-NEC (111onemployee oompensation).
<br />• Form 1099-B (stock or mutual fu111d 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-party network tra111sactions).
<br />• Form 1098 (home mortgage interest), 1098-E (student loan interest),
<br />and 1098-T (tuition).
<br />• Form 1099-C (canceled debt),.
<br />• Form 1099-A (acquisition or abandonment of secured property].
<br />Use !'orm W-9 only if you are a U.S. perso111 �ncluding a resident
<br />alien),, to provide your correct TIN.
<br />Cautio111: If you don't return Form W-9 to the requester with a TllNI, you
<br />might be subject to baokup withholding. See What is backup
<br />withholding, later.
<br />By signing the filled-out form, you:
<br />1. Certify that the TIN you are giving is correct (or you are waiting for a
<br />number to be issued);
<br />2. Certify that you are not subject to backup withholding; or
<br />3. Claim exemption from backup withholding if you are a U.S. exempt
<br />payee;,and
<br />4. Certify to your non-foreign status for purposes of withholding under
<br />chaptter 3 or 4 of the Code Cd applicable); and
<br />5. Certify that FATCA code(s) entered on this form �f any) indicating
<br />that you are exempt irom the FATCA reporting is correct. See What Is
<br />FATCA Reporting, later, for further information.
<br />Note: If you are a U.S. person and a requester gives you a form otrher
<br />than Form W-9 to request your TIN, you must use the requester's form if
<br />it is substantially similar to this Form W-9.
<br />De�i111ition of a U.S. perso111. For federal tax purposes, you are
<br />considered 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 created or
<br />organized in ti,e United States or under the laws of the U111ited States;,
<br />• An estate (other tha11a1foreign estate),; or
<br />• A domestic trust (as defined in Regulations section 301.7701-7),.
<br />Establishi111g U.S. statl!ls for purposes of chapter 3 and chapter 4
<br />withholdi111g. Payments made to foreign persons, including certain
<br />di&tributions, allocations of income, or transfers of sales prooeeds, may
<br />be subject to withholdi111g under chapter 3 or chapter 4 of the Code
<br />(sections i441-1474). Under those rules, if a Form W-9 or other
<br />certifioatio11011non-foreign status has not been received, a withholding
<br />agent, transferee, or partnership (payo�generally applies presumptio111
<br />rules that may require the payor to withhold applioable tax from the
<br />recipient, owner, tra111sferor, or partner (payee). See Pub. 515,
<br />Withholding ol Tax 0111 No111resident Aliens and Foreig111 Entrities.
<br />The following persons must provide Form W09 to the payor for
<br />purposes of establishing its non-foreign status.
<br />• In the case,of a disregarded entity with a U.S. owner, the U.S. owner
<br />01the disregarded entity and nol ti.e disregarded entity.
<br />• In the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally, the U.S. grantor or other U.S. ow111er of the grantor trust and
<br />not the grantor trust.
<br />• In the case,of a U.S. trust (other than a grantor trust), the,U.S. trust
<br />and not the beneficiaries of the trust.
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certifioatio111 01non-foreign status to avoid withholding.
<br />
<br />Foreign person. If you are a foreign person or trhe U.S. branch of a
<br />foreign bank lhat has elected to be treated as a U.S. person (under
<br />Regulations section 1.1441-1(b)[2)(iv) or other applicable section for
<br />oha,pter 3 or 4 purposes), do not use Form W-9. lnst,ead, use the
<br />appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a
<br />qualified foreign pensio11f1und u111der Regulations section 1.897(1)-1,(d), or
<br />a partnership that is wholly owned by qualified foreign pension funds,
<br />that is treat.ed as a non-foreign person for purposes of sectio1111445
<br />withholdi111g, do nol use Form W-9. Instead, use Form W-8EXP (or other
<br />oertificatio11o1f non-foreign status).
<br />Nonresident aHen who becomes a resident alie111. Ge111erally,.only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. lax on certain types of income. However, most tax
<br />treaties contain a provision known as a saving clause. �xceptions
<br />specilied in the saving clause may permrtan exemption from tax to
<br />oonti111ue for certain types of income even after the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />If you are a U.S. resident alien who is relying on an excep1ion
<br />contained i111 the,savi111g clause of a tax treaty to claim an exemption
<br />from U.S. tax 0111 certain types of inoome, you must attach a stateme111t
<br />to Form W-9 that specifies the,following five items.
<br />1. Th,e treaty country. Generally, this must be the same treaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the tax trreaty that contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income that qualifies /or the exemptio111
<br />from tax.
<br />5. Sufficient facts to justify the exemptio11f1rom tax under the terms of
<br />the treaty article.
<br />Example. Article 20 01the U.S.-Chi111a income tax treaty allows an
<br />exemption from tax for scholarship income received by a Chi111ese
<br />stude111t temporarily present in trhe Unit,ed States. Under U.S. law, this
<br />stude111t will become a resident alien for tax purposes if their stay i111 the
<br />United Stat.es exceeds 5 calendar years. However, paragraph 2 of the
<br />first Protocol to the U.S.•-China treat,y(dated April 30, 1984) allows the
<br />provisions 01Article 20 to continue to apply even after the Chinese
<br />stude111t becomes a resident alien of the United States. A Chinese
<br />stude111t who qualilies for this exoeption (under paragraph 2 of lhe first
<br />Protocol) and is relying on this exception to claim an exemption from tax
<br />on their scholarstiip or fellowship income would attach to Form W-9 a
<br />statement that includes !tie information described above to support that
<br />exemption.
<br />If you are a no111resident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is baclkup withholding? Persons making certain payments tro you
<br />must under certain conditions withhold and pay to the IRS 24% of such
<br />payments. This is called "backup withholding."' Payments that may be
<br />subject to backup withholding include, but are not limited to, interest,
<br />tax-exempt interest, divide111ds, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay, payments made in
<br />settlement01paymentr card and third-party network transaotions, and
<br />certain payments lrom fishing boat operators. Real estate transactions
<br />are no:t subject to backup withholding.
<br />You will not be subject to backup withholding on payments you receive
<br />if you give the requester your correct TIN, make the proper oertifications,
<br />and �eport all your taxable interest and dividends on your tax return.
<br />Payments you receive will be subject lio backup withholding if:
<br />1. You do not furnish your TIN to the requester;
<br />2. You do not certify your TIN when required (see lhe instrLJOtions for
<br />Part II for details);
<br />3. The IRS tells !tie requester that you furnished an,incorrectlllN;
<br />4. The IRS tells you that you are subject to backup withholding
<br />because you did 111ot report all your interest and dividends on your tax
<br />retum (for reportable interest and divide111ds only); or
<br />5. You do not certify to lhe requester lhat you are not subject to
<br />backup withholding, as described in item 4 underagy signing the filfed-
<br />out form" above (for reportable interest and dividend accounts opened
<br />after 1983 only).
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