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Form W-9 (Pcv.3-2024)Panc2
<br />must obtain your corect taxpay€r id€ntification numb€r (tlN), which
<br />may be your social security number (SSN), individtnl taxpayer
<br />identiftcation number (mU, adoption taxpaysr identificalion number
<br />(ATIN), or employer identilication number (ElN), to rePod on an
<br />inlormation rotum thE amoLurt paid to you. or other amounl reportable
<br />on an information refum. Examples of information rotums include, bui
<br />are not limited to, the following.
<br />o Form 1099JNT (interest eamed or paid).
<br />. Form 1099-DlV (dlvidends, including those kom slocks or mutual
<br />tunds).
<br />. Form 1099-MISC (various types of income, prizes, awards, ot gross
<br />proceeds).
<br />o Forrn 1099-NEC (nonemployee compensation).
<br />o Form 1099-8 (stock or mutual fund sales and cerlain other
<br />transactions by b'rokers).
<br />o Form 1099-5 {proceeds tom real €state transactions).
<br />o Form 1099-K (merchant card and third-party n€two* lransactions).
<br />. Form 1098 (home mortgage inter€st), 1099-E (student loan inierest),
<br />and 1098-T (tuition).
<br />o Form Io99-C (canceled debt).
<br />o Form 1099-A (acquisition or abandonment of secured property).
<br />Use Form W-9 only il you are a U.S. person fncluding a resident
<br />alien), to provide your conect TlN.
<br />Cautaon: lf you don't retum Form W-9 to the requester with a TlN, you
<br />might b€ subiect to backup withholding. See What is hckup
<br />witliltolding,later.
<br />By signing the filled-out form, you:
<br />1. Certify that the TIN you are giving is coneci (or you are waiting for a
<br />number to be issued);
<br />2. Certi! that you are not subject to backup withholding; or
<br />3. Claim exemption fiom backup withholding if you are a U.S. exempl
<br />payee; and
<br />4. Certify to your non-foreign stalus for purposes of withholding under
<br />chapter 3 or 4 of the Code (il applicable); and
<br />5. Cerlify rhat FATCA code{s) entered on this form (f any) indicating
<br />that you are exempt from lhe FATCA rePorting is conect. See What ls
<br />FATCA Bepofting, later, for further information.
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to tequest your TlN, you must use the requeste/s form if
<br />it is substantially similar to this Form W-9.
<br />Delinilion of a U.S. person. For federal lax purposes, you are
<br />considered a U.S. person if you are:
<br />o An individual who is a U.S. cilizen or U.S. resident atien;
<br />. A partnership, corpontion, company, or association created or
<br />orgdnized in the Uniled States or under the laws of the United States;
<br />. An estate (other than a foreign estate); or
<br />. A domestic trust (as defined in Regulations section 301 .7701-7).
<br />Establishing U.S. status for purposes ol chapter 3 and chapter 4
<br />withholding. Payments made to foreign P€nions, including certain
<br />distributions, alldcations of income, oitransfers of sales proceeds, may
<br />be subject to withholding under chapter 3 or chapter 4 of the Code
<br />(seclions 1441-14741. Under those rules, if a Form W-9 or olher
<br />certification of non-foreign status has not been received, a withholding
<br />agent, transteree, or partnership {payor) generally applies presumption
<br />ru1es that may require the payor to withhold applicable tax from the
<br />recipient. owner, transferor, or partner (payee). See Pub. 515,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The lollowing persons must ptovide Form W-9 to the payor for
<br />purposes of establishing its non-foreign status.
<br />o ln the case of a disregarded entity with a U.S. owner, lhe U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />o ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally, the U.sfgrantor or other U.S. oriner of the grantot trust and
<br />not the grantor lrust.
<br />. ln the case of a U.S. trust (other than a grantor trust), the U.S. trust
<br />and not ihe beneficiaries of the trusl.
<br />See Pub. 515 {or more information on providing a Form W-9 or a
<br />certification of non-foreign status to avoid withholding.
<br />Foreion oerson. lf rrou are a foreiqn p€rson or the U.S. branch of a
<br />foreig-n bLnk that h;s el€cled to b6 trbated as a U.S' person (under
<br />Regulations section 1.1441-1(bx2[v) or othel aqplicaHe section for
<br />chapter 3 or 4 purposes), do not use Fotm W-9. lnstead, use the
<br />appropriate Form W-8 or Form 9233 (see Pub' 515). lf you are a
<br />oualified foreion oension fund under Requlalions s€ction 1.8970)-1(O' or
<br />a'partnersnipihrit is wholly owned by qualified loreign pension funds,
<br />that is treated as a non-foreign p€rson for Purpos€s of section 1 445
<br />withholding, do not use Fo.m W-9. lnstead, use Form W-8EXP (or other
<br />certificalion of non-fot€ign status).
<br />Nonresident alien who becomes a rsident alien. Generally, only a
<br />nonresirjent alien indivkjual may use th€ tetms of a tax treaty lo reduce
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />treaties contain a provision known as a saving claljs€. Exceptions
<br />soecified in the savino clause mav permit an exemption from tax to
<br />cbntinue for certain tyies ol irrcomi even after the'payee has otherwise
<br />become a U.S. resident alien for tax purpos€s.
<br />ll you are a U.S. resident alien who is relying on an exception
<br />contained in th€ saving clause of a tax trea$ to claim anexemption
<br />from U.S. tax on c€rtain h/pes of income, you musl attach a statement
<br />io Form W-9 that specities the following five items.
<br />1. The keaty country. Generally, this must be the same treaty under
<br />which yor claimed exemption iom tax as a nonresident alien.
<br />2. The lreaty article addressing the income.
<br />3. The article number {or location) in the lax treaty that contains the
<br />saving clause and its exceptions.
<br />4. The tlpe and amount of income lhat qualities for the exemption
<br />lrom tax.
<br />5. Sufficienl facts lo iustity the exemption from tax under lhe terms of
<br />the treaty adicle.
<br />*ample. Anicle 2o of the U.S.-Ghina income tax tr€aty allows an
<br />exemptibn from tax lor scholarship income received by a Chinese
<br />student temporari! present in th€ United States. Under U.S. law, this
<br />student will become a resident alien for tax purposes il iheir stay in lhe
<br />United States exceeds 5 calendar years. However, paragraph 2 of the
<br />tirst Protocol to the U.S.-China treaty (dated April 30, 1984) allows the
<br />provisions of Article 20 to continue t'o apply even after the_Chinese
<br />student becomes a resident alien ol the United States. A Chinese
<br />student who qualifes for this exception (under paragraph 2 of the first
<br />Protocol and is relvino on this exceotion to claim an exemption from tax
<br />on their icholarshii oifellowship iniome would attach to Form W-9 a
<br />statement that includes the information described above to support lhat
<br />exemption.
<br />lf you are a nonresident atien or a foreQn entity, give lhe requesler the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making cerlain payments lo you
<br />must under certain conditions withhold and pay to the IRS 24% of such
<br />payments. This is called "backup withholding." Payrnents that may be
<br />3ubiect to backup withholding include, but are not limited to, intetesl,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay, payments made in
<br />settlement of payment card and third-party network transaclions, and
<br />cerlain paymenti from fishing boat operatots. Real €state transactions
<br />are not subject to backup withholding.
<br />You will not be sublect to backup wilhholding on payments you receive
<br />if you give the requester your conect TlN, make the proper certifications,
<br />and report all your taxable interest and dividends on your lax retum.
<br />Payments you receive will be subject to backup withholding il:
<br />1, You do rlot fumish your TIN to ihe tequeste[
<br />2. You do not certify your TIN when requked (see the instnrtions for
<br />Part ll for details);
<br />3. The IRS tells the requester that you fumished an inconect TIN;
<br />4. The IRS tells you that you are subiect to backup wilhholding
<br />because you did not report all your interest and dividends on your tax
<br />retum for teportable interest and dividends only); or
<br />5. You do not certify to the requester that you are-not subiect to-
<br />-
<br />backup withholding, ds described in item 4 under "By signing the filled'
<br />out foim" above (for reportable interest and dividend accounls oP€ned
<br />after 1983 only).
<br />Kittitas County Agreement for Services (rev.5/!4/25)
<br />Page 15 of 19
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