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Formw-g {Rev. 3-2024}Page2
<br />must obiain your oorrect taxpayer identrificatrion rmmber {TlN}, which
<br />may be your social securiiy number (SSN), individual taxpayer
<br />identification number (lTlN), adoptrion taxpayer ide11 ltilication number
<br />(ATIN), or employer identifioation number lalN), to report 0111 an
<br />information re:tum the amount paid to you, or other amount reportable
<br />on an intormation retum. Examples ol information retums include, but
<br />are not limited to, the following.
<br />. Form i0gSlNT:.j11lterest eamed orpaid).
<br />. Form 1099-DlV (dividends, including those from stocks or mutual
<br />funds).
<br />. Form 1 099-MISC (various types of income, prizes. awatds, or gross
<br />prooeeds),.
<br />. Form i099-NEC (1'llonemployee oompensation).
<br />. Form 1 099-8 (stock or mutual fu 1 1 1 d sales and certain other
<br />transactions by brokers).
<br />. Form 1099-5 (proceeds from real estate transactions).
<br />. Form 1099-K (merchant card and third-party network tralllsactions).
<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 propertyl.
<br />Use !'orm \^F9 only if you are a U.S. perso111 l..including a resident
<br />alien),, to provide your correct TlN.
<br />Cautiol 1 1: lf you don't return Form W-9 to the requester with a TllNl, you
<br />might be subject to baokup withholding. See Wf,at is backup
<br />withholding,laler.
<br />By signing the filled-out form, you:
<br />1. Certi6/ that the TIN you are giving is correct (or you are waiting fior a
<br />numberto be issued);
<br />2. Certify that you are not subject to backup withholding; or
<br />3. Claim exem ption from backup withholding if you are a U.S - exem pt
<br />payee:,and
<br />4. Certify to your non-foreign status for purposes of withholding under
<br />chaptter 3 or 4 of the Code Gd applicable); and
<br />5. Certify that FATCA code(s) entered on this form i f any) indicating
<br />that you are exempt irom the FATCA reporting is correct. See What ls
<br />FATCA Repofting, later, for further information.
<br />Note: lf you are a U.S. person and a requester gives you a form otrher
<br />than Form W-9 to request your TlN, you must use the requesteis form if
<br />it is substantially similar to this Form W-9.
<br />De-i1 1 l ition of a U.S. persol l 1 . For federal tax purposes, you are
<br />considered a U.S . person if you are:
<br />. An individual who is a U.S. cilizen or U.S. resideni alien;
<br />. A partnership, corpo€tion. company, or association created or
<br />organized in ti.e United States or under the laws of the U 1 1 l ited States:,
<br />. An estate (otherthal lalforeign estate),; or
<br />. A domestic trust (as defined in Regulations section 301.7701-7),.
<br />Establishil 1 1 g U.S. statl lls for purposes of chapter 3 and chapter 4
<br />withholdil llg. Payments made to foreign persons, including certain
<br />di&tributions, allocations of income, or transfers of sales prooeed6, may
<br />be sub.ject to withholdil 1 1g under chapter 3 or chapter 4 of the Code
<br />(sections i441-1474). Under those rules, if a Form W-9 or other
<br />certifioatiol 1 01 1 non-foreign status has not been received, a withholding
<br />agent, transferee, or partnership (payo: -generally applies presumptiol 1 1
<br />rules that may require the payor to withhold applioable tax from the
<br />recipient, owner, tra 1 1 1 sferor, or partner (payee). See Pub. 5 1 5,
<br />Wlhhdding ol Tax 01 1 1 No1 1 1 resident Aliens and Foreigl 1 1 Enkities.
<br />The following persons musl provide Form Wog to the payor for
<br />purposes of establishing its non-foreign status.
<br />. ln the case.of a disregarded entity with a U.S. owner, the U.S. owner
<br />01the disregarded entity and nol ti e disregarded enlity.
<br />. ln the case of a grantor trust with a U.S. grantor or olher U.S. owner,
<br />generally, the U.S. grantor or other U.S. c /v1 1 1er of lhe grantor trust and
<br />not the grantor trust.
<br />. ln 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 />cerlifioatiol 1 1 01non-foreign status to avoid withholding.
<br />Kittitas County Agreement for Services (rev. 5l14/25].
<br />Page 14 of 19
<br />Foreign person- lf 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 L1441-1(brt2)(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). lf you are a
<br />qualified foreign pensiol 1f1und u'l 1 lder Regulations section 1.897(1I1 ,(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 sectiol 1 1 1445
<br />withholdil 1 1 g, do nol use Form W-9. lnstead, use Form W-8EXP (orother
<br />oertificatiol 1o1f non-foreign status).
<br />Nonresident aHen who becomes a resident aliel 1 1. Gel l l erally, only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />oreliminate U.S. lax on certain types of income. However, mosttax
<br />treaties contain a provision known as a saving clause. Ixceptions
<br />specilied in the saving clause may permrtan exemption from tax to
<br />oontil 1 I ue for ceriain types of income even after the payee has otherwise
<br />become a U.S. resideni allen fortax purposes.
<br />lf you are a U.S. resident alien who is relying on an exceplion
<br />contained i111 the,savil 1 1g clause of a tax treaty to claim an exemption
<br />from U.S. tax 0111 certain typ€s of inoome, you must attach a statemel 1 1t
<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 trom 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 exemptiol 1 1
<br />from tax.
<br />5. Sufficient facis to justify the exemptiol 1f '1rom tax underthe terms of
<br />the treaty article.
<br />Example. Article 20 01the US+i111aincome tax treaty allows an
<br />exemption from tax for scholarship income received by a Oi111e
<br />$L*lllttemporarily present in tl€Unit.ed States- Under U.S.law, this
<br />${.*111twill become a resident alien fortax purposes if their stay i111 the
<br />United Stat.es exceeds 5 calendar years. However, paragraph 2 of the
<br />first Protocol to ihe U.S.'-China treat,y(dated April 30, 1984) allows the
<br />provisions OlArticle 20 to continue to apply even after the Chinese
<br />drdel1lt becomes a resident alien of the United States- A Chinese
<br />sr-*1111who qualilies tor this exoeption (under paragraph 2 of lhe first
<br />Protocol) and is relying on ihis 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 ltieinformation described above to support that
<br />exemption.
<br />lfyou are a no'l I lresident alien ora foreign entity. give the requester the
<br />appropriate compleied 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 />subiect to backup wilhholding include, but are not limited to, interest'
<br />tax-exempt interest, dividel 1 1 ds, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay, paymenis made in
<br />settlemento't paymentr 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 paymenls you receive
<br />if you give the requester your correct TlN, make the proper oertifications,
<br />and ileport all your taxable interest and dividends on you r tax return.
<br />Payments you receive will be subject lio backup withholding if:
<br />1 . You do noi furnish your TIN to the requester;
<br />2. You do not certify yourTlN when required (see lhe instrlJotions for
<br />Part ll for details);
<br />3. The IRS tells ltie requester that you furnished an,inconectlllN:
<br />4. The IRS tells you that you are subject to backup withholding
<br />because you did 1 1 1ot report all your interest and dividends on yourtax
<br />retum (for reportable interest and dividelllds only); or
<br />5. You do not certify to lhe requester lhat you are not subiect 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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