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Form W.9 (elev.3-2024)Page 4!
<br />2- The U nited States or any of its agencies or instrumentalities
<br />3-A slate, the District of Columbia, a U.S. commonwealth orterritory,
<br />or any of their polilical subdivisions or instrumentalities.
<br />4-A foreign government or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />G-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 />Fuiures Trading C-Ommission.
<br />9-A real estate investment trust.
<br />9- An entity register.ed at all times during the tax year underthe
<br />lnvestment CompanyAcl of 1940.
<br />1 o- Acommon trust tund operated by a bank undersection 584(a).
<br />1 1-A financial insiitution as defined under section 531.
<br />12-A middleman known in U1e investment community as a nominee or
<br />custcxlian.
<br />1 &A trust e,cempt from tax under section 664 or described in seclion
<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 />lF the payment is for ....THEN the payment is exempt
<br />for...
<br />- lnterest and dividend payments All exempt payees except
<br />fotT
<br />. Brokeriransactions Exempt payees 1 through 4 and 6
<br />through 1 1 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 />1o 2012.
<br />. Barter exchange transactions Exempt payees 1 through 4.
<br />and dividends
<br />. Paymentsover$600 requiredto
<br />be reported and direct sales over
<br />$5,ooo'
<br />. Payments made in settlement of
<br />payment card or lhird-party
<br />network transactions
<br />Exempt payees 1 through 4.
<br />l See Form 1099-MlSC, Miscellaneous Information, and its instructions.
<br />2 However, the following payments made to a corporation and
<br />reportable on Form 1099-MISC are no! exempt from backup
<br />Wthholding; medical and health care payments, attorneys'fees, gross
<br />proceeds paid to an,attorney reportable under seciion 604!5(i 1., and
<br />payments for services paid by a federal executive agency..
<br />Exemption from FATCA.reporting c ode. The following codes identify
<br />payees that are exempt from reporting under !'ATCA..These codes
<br />apply to persons submitting !his form for accounts maintained outside
<br />of the.United States by certain foreign financial institutions. Therefore, if
<br />you are only submitting this form for an account you hold in the United
<br />Slates, you may leave this field blank. Consult with the per$on
<br />requesting ihis form il you are uncertain if the financial institution is
<br />subject lo these requirements. A reguester may indicate that a ccxle is
<br />not required by providing you with a Form W-9 with "Not Applicable" (or
<br />any similar lndication) entered on the line for a FATCA exemption code.
<br />A-An organization exempt from tax under section 501 (a),or any
<br />individual retirement plan as defined in section 7701\a){371.
<br />B- The Uniled States or any ol its agencies or instrumentalities.
<br />C-A state, the Distdct of Columbia, a U.S. commonwealth or
<br />terdtory, or any of their political suMivisions 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 />sec.ion 1. 1 47.2-1 (cX1 Xi)..
<br />IE-A corporation that is a member o.fthe same expanded affiliated
<br />group as a @rporation desoribed in Regulations section 1.14!72-1(cxl Xi).
<br />Kittitas Cou nty Agreement for Servi ces (r ev. 5 / Ia/ 25l,
<br />Page 16 of 19
<br />F-A dealer in secutities, commcxlities, or derivative financial
<br />instrumenls i jncluding notional principal conlracts, futures, foMaids,
<br />and options) that i$ registered as such under lhe 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 al, times during the tax year under the lnvestment
<br />Company Act of i 940.
<br />l-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 />49471a)(1t.
<br />M -A lax-exempt trusl under a section 403fb) plan,or seclion 4!57(gl
<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 />Thls is where the requester ot this Form W-9 willmail your information
<br />returns. lfthis address differs from the one the requester already has on
<br />file, enter "NEW' al the top. lf 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 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 eligible to get, an SSN. yourTlN is your
<br />IRS lTlN. Enter it in the entry space for lhe Social security number..lt you
<br />do not have an lTlN. see /-!ow to geta ItlV below.
<br />lf you are a sole proprietor and you have an lElN, you may enter either
<br />your SSN or !:::1N..
<br />lf you are a single-member LLC that is disregarded as an entity
<br />separate from its owner, enterthe ciJvner"s SSN (orElN, if the owner has
<br />one). lf the LLC is ciassified as a corporation or partnership, enler the
<br />entity's lElN-
<br />Note: See t4lhaf /Vame and Number To Give li',e Requester, later' for
<br />further clarification of name and TIN combinations.
<br />How to get a TlN. tfyou do not have a TlN, apply for one immediaiely'
<br />To apply tor an SSN, get Form SS-5, Application for a Social Security
<br />Card, lrom 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 lndividual Taxpayer ldentification
<br />Number. to apply for an,lTlN, or Form SS-4. Application for Employer
<br />ldentification Number, to apply for an ElN. You can apply for an lElN
<br />online by accessing the IRS website al www.irs.gov/ElN. Golo
<br />www.irs.gov/Forms lo view, download, or print Form W-7 andlor Form
<br />SS-4. Or. you can go to www.irs.gov/Orde#orms 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 />lf you are asked to complete Fonm W-9 but do no! have a TlN, apply
<br />for a TIN and enter 'Applied Fo/' in the space for ihe TllNl, sign and date
<br />the form, and give it to lhe 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 />therequesterbefore you aresubject to backup withholding on
<br />paymenls. The 60cday rule does nol apply to othertypes of payments.
<br />Vou 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 orthat you intend to apply for one soon. See also Establishlrig U.S
<br />status for purposes of chapter 3 atid chapter 4 withho/dkig. earlier' for
<br />when you may instead be subject lo withholding underchapter 3 or4of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner must use
<br />the appropriate Form W-3.
<br />Generally, exempt payees
<br />1 through 5-2
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