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Form W-e (pev 3-2024)
<br />Page 3
<br />,:;,rfaln payees and payments are ?xempt Trot.: backup withholding,
<br />See Exempt payee code. later, and thasaparale Instruclions for the
<br />Requester of Form W 9 for more information.
<br />See also Esfatrlishrng U.S. status for purposes of chapter 3 and
<br />chapter J ivifhficfding, earner.
<br />What Is FATCA Reporting?
<br />The Foreign Account Tax Compliance Act fFAFCAI requiresa
<br />parlicipating foreign finandaf ,lsstitution :o span all U.S account
<br />h*Idets lhal are specified U.S. persons. 0-eeain payees are axempI from
<br />CATCA reporting. See 15,tenViOn froor FATCA repoiing coin. later, and
<br />the Instituctions for the Requaafer of Fors W-9 for more information.
<br />Updating Your Information
<br />You must provide updated information to any person to whom you
<br />claimed to be an exempt payee if you are no longer an exempt payee
<br />and ansietpala r,, crving reportable payments in the future from this
<br />person. For e?tarnple, you may ilesd 10 provide updated inforrltation if
<br />You are a C rorparati*n That alaCls to be an S -:4rporalion. or if you are
<br />no longer tax ex.mpl. In add;lion, you IIIusl Furnish a new Form W-9 4
<br />:he name or TIN char.9ss for thz account, far exampfv. it the granter •.71 a
<br />grantor trust dies.
<br />Penalties
<br />Failure to kumisIt TIN. if you fail to furnish your corm. TIN to a
<br />fdquuslar, you are subpcl to a penalty of S50 for each such failure
<br />unless your failure is due Io reasonable causy and gotta s.rllful neglect.
<br />Civil penalty for ftllsr III forinalion with respect to withholding. If you
<br />mak:- a false statement with no r}asi�,nabt? basis that resulls in no
<br />backup withholding, you are subject to a 5500 penalty.
<br />CAminal penalty for falsifying information. Willfully falsifying
<br />certification. or affirmations may subject you to criminal penaRies
<br />including fines andfarimprisonment.
<br />Misuse of TINS. If the requester discloses or uses TINS in violation of
<br />federal law, the requester may be subject to civil and criminal penalties.
<br />Specific Instructions
<br />Line 1
<br />You must enter one of the following on this line; do not leave this line
<br />blank. The name should match the name on your tax return.
<br />It Otis Form W-9 is far a joint account {other than an account
<br />n:ainraincd by a foreign rinancral rnslnuliort OFF})i- fist firf• Arid :hen
<br />1:trcf3. she name at the personn *r in .thane -comber y am anitr xl lit
<br />tsar ! ai l=umt'!'J-9. If you era pr.�vrd�n;i Form'<I.9 1d an FF: !a dccvment
<br />a joint arcounl ?ach ru.4der of ihe? aGCanIII It:a1 is d'3.$. rr Is must
<br />provide a Form W-%
<br />• fndividual. Generally. Mtar the name shown on your tax r-imm.• if you
<br />have changed your, last name wtltout informing the Social Security
<br />Admntslradon iS$Af of the narne tratuse. emir your tir5i namr. the last
<br />:Wow as shown on your social securd,,,rrard. and yotrrrt-tv Ise naa,ta
<br />Nate for ITIN applicant Enter your individual name as it was entered
<br />on yxrr Form W-r appllcation, ling ta, rhis shat;ld also b-� the rams zs
<br />tIN name you entered on III- ibmt 111.0 yLu Tiled urth •four apphafi*n.
<br />• Sale prof) ri-etot. Egl+ryour individual narnt: as aitcsvn.y,r your Form
<br />t aG ->n ene 1 Enter your business, trace. Or - Wa,rly bu5rn0s as 01;A;
<br />name an firm 2.
<br />• Aartn.rship. C eorfsor-WAr- 5 corporation, or LLC, other Ih an a
<br />ahetgarded entity. Enter the=nuty's na,n-e as st,s=n on the anlity's ia,
<br />return on line 1 and any bustneas, trade, or DBA name on line 2.
<br />• rather entities. Enter your name as shown on required U.S. f _derat tax
<br />documents on line 1. This name should match the name shown on the
<br />CharWe Or other legal document creating the enrir,. Enter any business,
<br />trade, or DSA name on line 2.
<br />• Visregarded entity. In general, a IOUs Mess entity that has a single
<br />owner, including an LLC, and is not a corporation, is disregarded as an
<br />entity separate front its ovig.tr ,a diyr: )ard_ d entit•(l. See R..yu1 :runs
<br />section 301 T7p 1.2{cjf21. A disregarded?MAy srlould ch-ck the
<br />]opropriate box for th? tax :lassriicatran *1 ,is G.rn_r 9nl?r th. X•mer'i
<br />erarne *n tine i dart narn? of th. *'.vn=r-;r1t=ref qn fine t should rlov:r
<br />be a +fro-ga►ded snn4% 'The name an hne t smuid u+r tram•. 3ha:m
<br />*n Ili; rncnma tax rstvm •rn ulech the! qcorn-e Shouldba'.;per, _4 Far
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 1S of 19
<br />example• it a i*reign LLC that is Ire WWI as a disf-gor&d emery for U.S.
<br />f6der3J ttL% putp*ses has a single *wrier that is a U.S. person. the U.S.
<br />owner's flan* is required 10 be provided on liar 1. it :he direct onvner on
<br />the eraity is also a disregarded entity. enter dhe first *+•mar thal Is not
<br />disregarded for federal LU purposes Enter the disregarded entity's
<br />name an kn: 2. If the oernar of the disregarded early is a joleignpierson.
<br />the arr:nes must compute an apyrcpnat. Form Vi-a a*"d of a t:orm
<br />W-9, iths is Ih? case Oven if 1ha ioresn P!lmor. has a U.S, TIN,
<br />Line 2
<br />If you have a business name, trade name, DBA name, or disregarded
<br />entity name, enter it on line 2.
<br />Line 3a
<br />Check the appropriate box on fine 3a for the L4S. federal tat
<br />classification of the person whose name is entered on tin-- 1_ Check only
<br />one box on line 3a.
<br />IF the entityrindividual on tine 1
<br />THEN check the box for...
<br />is a(n) ...
<br />• Corporation
<br />Corporation.
<br />• Individual or
<br />f Individual/sole proprietor
<br />• Sole proprietorship
<br />• LLC classified as a partnership
<br />Limited Lability company and
<br />for U.S. federal tax purposes or
<br />enter the appropriate tax
<br />• LLC that has filed Form 8W2 or
<br />classification:
<br />2553 electing to be' ax--d as a
<br />P = Partnership,
<br />corporation
<br />C = C corporation, or
<br />S = S corporation.
<br />• Partnership
<br />Partnership.
<br />• TrusVestate
<br />TrusVstate-
<br />Line 3b
<br />Chc-rk lh,s box 1 yeti act a rutnnMNo irncludinC an i.1.0 Amk ied as a
<br />AaManlitp for u S. federal fax Wirpesesi. -ru 5z. or ±slat. the has any
<br />foreign parurses. )r•ners. nr beneicwm-s, and yrou are. pro'ndinQ ihls
<br />fomt to a partnership, rru:r, or esMt-. r, tiler, you ha:. ar. 7vm±e;hip
<br />rntcf:st You must Check the box an line at -if you rge=rtA a ear n VJ-6
<br />for 11,cunleMar,'?vsdsn:e) Iron„ any pannsr..ivrr.w. v b -.keficrar f
<br />"tablishmu t*reign SMILr5 *r if you receive a Form 'N-9 norn anv
<br />Gann=r, ownef. ar Lam'Hieticiaiy'ha, has checked the sax on ling 3b
<br />Note: A partnership lhat pro'od=s a F.ann b:'-a are ch_cks t4s'0 Ira:,
<br />b•a re•.)urrad to Comotele Schedules K-^ and ti-3 I.Form 10e51, Far note
<br />infoanation. sae the Partnership Instruction; for :„-h.dut=s K and K�3
<br />(Form 1065).
<br />11 y*u try (-quif*d :o >Wnp1310ine 3b -tit f'd•3 X- dv, so. •tau may nor
<br />eeChive the mformalton Al- a Currsct ,nfarrtlandn 9'4t1it7i l7rh
<br />the iRS or furnish a correct payee statement to your partners or
<br />beneficiaries. See, far Example, sections 6699, 6722, and 672d for
<br />penalties that may apply.
<br />Line 4 Exemptions
<br />ii you are -exempt Iran: bcshun :,lllthofv nc ar.dior cA i CA rar+aning,
<br />enter in 1h? app;opnair spat_ oir One: any _oil sj than ma, apply to
<br />you.
<br />Exempt payee code-
<br />' Generally, Individuals finduding sole rropnetorsj are nct exempt from
<br />backup :vithnoldinq.
<br />• 'eecept as provided belrv.-..:orporations are-ntempt from backup
<br />1.v,lbWk1knc rot certain payments. including irrt.rxt and drvidt-ids.
<br />• CorpOralions are not =.menlpl iron: backup erthholding for papiler,ts
<br />made in s?ttlemen: of payment card �jr lhiM-party nenrork tran;.aclions
<br />Corporahons are not exempt item ba•_kup :rTthpidwlg :nth orb. z to
<br />attom,ys' fiaa,s or groFS pros ed`- Aa:c! to att j.,n�y5. and :t17p6ratiRnS
<br />That provide medreat or h+•Wth car.'sar:xax are not ?if?mpr vnlh rest E
<br />to paynranfs reportable an Form 1039•M1SC.
<br />The following codes identify payees dial are exempt from backup
<br />withholding. Enter the appropriate code in the spat- on line 4.
<br />1 -An organrraaon c=xempt ffoin tax under 501 iaj, any IRA, or
<br />a :uslCdnal ac':*um under section •he account SaiisL95 tn?
<br />requirements of section 401{1 n
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