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Kittitas County Agreement for Services (rev. 5/14/25) Page 15 of 19 Form W·9 (elev. 3-2024) Page3 Certain payees and payments are exempt from backup withholding. See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information. See also �stablishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier. What Is FATCA Reporting? The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all U.S. aooount holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form W-9 for more information. Updating Your Information You must provide updated information lo any person to whom you claimed lo be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in tlle future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you are no longer tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account, for example, if the granlor of a grantor trusl dies. Penalties Failure lo furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis tllat results in no backup withholding, you are subject to a $500 penalty. Criminal penalty tor falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. Misuse of TINs. If tlle requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties. Speciific Instructions Line 1 You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return. If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFQ), list first, and then circle, lhe name of the person or entity whose number you entered in Part I of form W-9. If you are providing Form W-9 to an FFI to document a joint aocount, each holder of the account Iha! is a U.S. person must provide a Forrn W-9. • Individual.Generally, enter the name shown on your tax return. If you have changed your last name witllout informing the Social Security Administration (SSA] of the name change, enter your 1iirst name, the last name as shown on your social security card, and your new las! name. Note for ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 104!0 you filed with your application. • Sole proprietor. Enter your individual name as shown on your Form 1040 on line 1. bnler your business, trade, or "doing business as" (OBA) name on line 2. • Partnership., C corporation, S oorporatfon, or LLC., other than,a dlisregarded entity. Enter the entily's name as shown on the entity's lax relum on line 1 and any business, trade, or DBA name on line 2. • Other entities. Enter your name as stiown on required U.S. federal tax documents on line 1. This name should match tlle name shown on the charter or other legal document creating the entity. Enter any business, trade,,.or DBA name on line 2. • Disregarded entity. In general, a business entity that has a single owner, including an LLC, and is not a corporation, is disregarded as an entity separate from rts owner (a disregarded entity). See Regulalions section 301.7701-2(c)(2). A disregarded enlily should check the appropriate box ior the tax classification of its owner. Enter the owner's name on line 1. The name,of the owner entered on line 1 shou'ld never be a disregarded entity. The name on line 1 should be lhe name shown on tlle inoome lax return on which the income should be reported. for example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner Iha! is a U.S. person, the U.S. owner's name is required to be provided on line 1. If lh.e direct owner of the entity is also a disregarded entity, enter the first owner tllat is not disregarded for federal tax purposes. Enter the,disregarded entity's name on line 2. If lh,e owner of the disregarded enlity is a foreign person, lt1e owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN. Line 2 If you have a business name, trade name, DBA name, or disregarded entity name, enter ii on line 2. Line 3a Check the appropriate box on line 3a for the,U.S. lederal tax classification of the person whose name is entered on line 1. Check only one box on line 3a. . Line 3b Check this box if you are a partnership �ncluding an LLC classified as a partnership for U.S. federal tax purposes), lrust, or estale that has any foreign partners, owners, or beneficiaries, and you are providing this form to a partnership, trust, or eslaile, in which you have an,ownership interest. You must check the,box on line,3b if you receive a Form W-8 (or dooumenlary evidence] from any partner, owner, or beneficiary establishing foreign status or if you receive a Forrn W-9 from any partner, owner, or beneficiary !hat has checked lhe box on line 3b. Note: A partnership Iha! provides a Forrn W09 and checks box 3b may be required to complete Schedules K-2 and i<-3 (Form 1065). For more information,.see the Partnership Instructions for Schedules K-2 and K-3 (Form 1065). If you are required to complete line 3b but fail lo do so, you may not receive the information necessary to file a oorreci information relum with lt1e IRS or furnish a correct payee statement to your partners or beneficiaries. See, for example, sections 6698, 6722, and 6724 for penalties that may apply. Line 4 Exemptions If you are exempt lrom backup wi;lhholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you. Exempt payee code. • Generally, individuals (including sole proprietors) are not exempt from backup withholding. • Except as provided below, corporations are,exempt from baokup withholding for certain payments, including interest and dividends. • Corporations are no! exempt from backup withholding for payments made in settlement of paymenl card or third-party network lransaooons. • Corporations are nol exempt from backup withholding with respect to attorneys' fees or gross proceeds paid to attorneys, and oorporations that provide medical or health care services are not exempt witll respect to payments reportable on Form 1099-MISC. The following codes identify payees thal are exempt from backup withholding. Enter the appropriate code in the space on line,4. 1- An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if !he account satisfies the requirements o.f section 401(f)(2). IF the entitylindiividual on line 1 isa[n) ... THEN check the box for,... • Corporation Corporation. Individual or .• Sole proprietorship Individual/sole proprietor. LLC classified as a partnership .f o r U.S..federal tax purposes or LLC that has filed Forrn 8832 or 2553 electing to be taxed as a corporation Limited liability company and enter the appropriate tax classification: P = Partnership, C = C corporation, or S = S corporation. • Partnership Partnership. • Trust/estate Trusl/eslate.