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Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 16 of 19
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<br />Form W·9 (elev. 3-2024) Page 4!
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<br />2- The United States or any of its agencies or instrumentalities.
<br />3-A state, the District of Columbia, a U.S. commonwealth or territory,
<br />or any of their political subdivisions or instrumentalities.
<br />4-A foreign government or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5 -A corporation.
<br />6-Adealer in securities or commodities required to register in the
<br />United States, the District of Columbia, or a U.S. commonwealth or
<br />territory.
<br />7-A futures commission merchant registered with the Commodity
<br />Futures Trading C-Ommission.
<br />8-A real estate investment trust.
<br />9- An entity register,ed at all times during the tax year under the
<br />Investment Company Ac! of 1940.
<br />10- Acommon trust fund operated by a bank under section 5B4(a).
<br />11-A financial institution as defined under section 531.
<br />12-A middleman known in U1e investment community as a nominee or
<br />custcxlian.
<br />13-A trust e,cempt from tax under section 664 or described in section
<br />4947.
<br />The following chart shows types 01 payments that may be exempt
<br />from backup withholding. The chart applies to th.e exempt payees listed
<br />above, 1 through 13.
<br />
<br />IF the payment is for .... THEN the payment is exempt
<br />for ...
<br />• Interest and dividend payments All exempt payees except
<br />for 7.
<br />• Broker transactions Exempt payees 1 through 4 and 6
<br />through 11 and all C corporations.
<br />S corporations mus! not enter an
<br />exempt payee code because they
<br />are exempt only for sales ol
<br />noncovered securities acquired
<br />prior to 2012.
<br />• Barter exchange transactions
<br />and patronage dividends
<br />Exempt payees 1 through 4.
<br />• Payments over $600 required to
<br />be reported and direct sales over
<br />$5,ooo'
<br />Generally, exempt payees
<br />1 through 5_2
<br />• Payments made in settlement of
<br />payment card or lhird-party
<br />network transactions
<br />Exempt payees 1 through 4.
<br />1 See Form 1099-MISC, Miscellaneous Information, and its instructions.
<br />2 However, the following payments made to a corporation and
<br />reportable on Form 1099-MISC are no! exempt from backup
<br />withholding; medical and health care payments, attorneys' fees, gross
<br />proceeds paid to an,attorney reportable under seciion 604!5(�,, and
<br />payments for services paid by a federal executive agency..
<br />Exemption from FATCA.reporting c-ode. The following codes identify
<br />payees that are·exempt from reporting under !'ATCA..These codes
<br />apply to persons submitting !his form for accounts maintained outside
<br />of the·United States by certain foreign financial institutions..Therefore, if
<br />you are only submitting this form for an account you hold in the United
<br />Slates, you may leave this field blank. Consult with the person
<br />requesting this form if you are uncertain if the financial institution is
<br />subject lo these requirements. A requester may indicate that a ccxle is
<br />not required by providing you with a Form W-9 with "Not Applicable" (or
<br />any similar indication) entered on the line for a FATCA exemption code.
<br />A-An organizati on exempt from tax under section 501(a),or any
<br />individual retirement plan as defined in section 7701(a)(37].
<br />B- The Uniled States or any ol its agencies or instrumentalities.
<br />C-A state, the District of Columbia, a U.S. commonwealth or
<br />territory, or any of their political subdivisions or instrumentalities.
<br />D-A corporation the stock of which is regularly traded on one·or
<br />more established securities markets, as described in Regulations
<br />section 1.147.2-1(c)(1)(i),.
<br />IE-A corporation that is a member o.fthe same expanded affiliated
<br />group as a corporation desoribed in Regulations section 1.14!72-1(c)(1)(i).
<br />
<br />F-A dealer in securities, commcxlities, or derivative financial
<br />instruments �ncluding notional principal conlracts, futures, forwaids,
<br />and options) that is registered as such under !he laws of the United
<br />States or any state.
<br />G-A real estate investment trust.
<br />H-A regulated investment company as defined in section 851 or an
<br />entity registered al all times during the tax year under the Investment
<br />Company Act of i 940.
<br />I-A common trustfund as defined in section 584(a).
<br />J-A bank as defined in section 531.
<br />K-A broker..
<br />L-A trust exempt from tax under section 664 or described in section
<br />4947(a)(1).
<br />M-A lax-exempt trusl under a section 403(b) plan,or section 4!57(g}
<br />plan.
<br />Note: You may wish to oonsult with the financial institution requesting
<br />this form to determine whether the FATCA oode andfor exempt payee
<br />code·should be completed.
<br />Lines
<br />Enter your address (number, street, and apartment or suite number).
<br />This is where the requester of this Form W-9 willmail your information
<br />returns. If this address differs from the one the requester already has on
<br />file, enter "NEW" al the top. If a new address is provided, lhere is still a
<br />chance the old address will be used until the payer changes your
<br />address in their records.
<br />Une6
<br />Enter your city, state, and ZIP code.
<br />Part I. Taxpayer Identification Number (TIN)
<br />Enter your TIN in the appropriate box. If you are a resident alien and
<br />you do not have, and are not eligible to get, an SSN, your TIN is your
<br />IRS ITIN. Enter it in the entry space for lhe Social security number..It you
<br />do not have an ITIN, see /-low to get a TIN below.
<br />If you are a sole proprietor and you have an IEIN, you may enter either
<br />your SSN or !:::IN..
<br />If you are a single-member LLC that is disregarded as an entity
<br />separate from its owner, enter the owner''s SSN (orEIN, if the owner has
<br />one}. If the LLC is ciassified as a corporation or partnership, enler the
<br />entity's IEIN.
<br />Note: See What Name and Number To Give the Requester, later, for
<br />further clarification of name and TIN combinations.
<br />How to get a TIN. tfyou do not have a TIN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, from your local SSA office or get this form online at
<br />www.SSA.gov. You may also get lhis form by calling 800-772-1213. Use
<br />Form W-7, Application for IRS Individual Taxpayer Identification
<br />Number, to apply for an,ITIN, or Form SS-4, Application for Employer
<br />Identification Number, to apply for an EIN. You can apply for an IEIN
<br />online by accessing the IRS website at www.irs.gov/EIN. Go lo
<br />www.irs.gov/Forms lo view, download, or print Form W-7 and/or Form
<br />SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and
<br />have Form W-7 an.d/or Form SS-4 mailed lo you within 15 business
<br />days.
<br />If you are asked to complete Fonm W-9 but do no! have a TIN, apply
<br />for a TIN and enter "Applied For" in the space for the TIINI, sign and date
<br />the form, and give it to !he requester. For interest and dividend
<br />paymenls, and certain paymenls made with respect to readily tradable
<br />instruments, you will generally have 60 days to get a TIN and give ii to
<br />the requester before you are subject to backup withholding on
<br />paymenls. The 60cday rule does no! 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: Entering "Applied for'' means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Establish/rig U.S.
<br />status for purposes of chapter 3 arid chapter 4 withho/dirig, earlier, for
<br />when you may instead be subject lo withholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner must use
<br />the appropriate Form W-3.
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