|
Form W-O (Rcv.3-2024)Pgr.c4
<br />z-The Ur$ted States or any of its agencies or insttumenlaliti€s.
<br />3-A state, the District of Columtria, a U.S. commonwealth or tenitory,
<br />orany of thdr political suMivisions or instrumentalities.
<br />4-A foreign govemm€nt or any of its political subdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-A dealer in securitbs or commodities required to regbter in the
<br />United States, the District of Columbia, or a U.S. commonweallh or
<br />tenitory.
<br />7-A futures commission merchant registered with the Commodity
<br />Futures Trading Commission.
<br />8-A real estate inv€slment !ust.
<br />9-An entity registered at all times during the tax year under the
<br />lnvestrnent Company Act of 194O.
<br />1O-A common trust fund operat€d by a bank under s€ction 584(a).
<br />1 1 -A financial institulion as defined under section 581.
<br />12-A middleman known in the inv$lrnent community as a nominee or
<br />custodian.
<br />13-A trust exempl from tax under seclion 664 or described in seclion
<br />4947.
<br />The following chart shows types of paym€nts thal may be exempt
<br />from backup withholding. The chart applies to the exempt payees listed
<br />above, l through 13.
<br />lF the payment is for. . .THEN the payment is exempt
<br />for. . .
<br />o lnterest and dividend payments All exempt payees except
<br />tor7.
<br />o Broker payees 1 through 4 and 6
<br />through 1 1 and all C corporations.
<br />S corporations must nol enter an
<br />exempt payee code because lhey
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />'o2a12.. Barler transaclions Exempt payees 1 through 4.
<br />and
<br />. Payments over $6oo required to Generally, exempt payees
<br />be reported and direct sales over
<br />ss,0oot
<br />1 through 5.2
<br />. Payments made in senlem€nt of Exempt payees 1 through 4.
<br />payment card or third-party
<br />network transactions
<br />l See Form 1099-M|SC, Miscelhneous lnformation, and its instructions.
<br />2However, the following payments made to a corporation and
<br />reporlable on Form 1099-MISC are not exempt trom backup
<br />withholding: medical and health care payments, anomeys'fees, gross
<br />proceeds pdd to an aftorney reportable under section 6045$, and
<br />payments for sewices paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The lollowing codes identify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form for accounts maintained outside
<br />of the United States by certain foreign financial institutions. Therefore, if
<br />you are only submitting this form foian account you hold in the Uniled
<br />States, you may leave this field blank. Consult with the person
<br />requesting this form if you are unce.tain if the financial instituiion is
<br />subject to these reguirements. A r€quester may indicate ihat a code is
<br />not required by providing you wilh a Form W-9 wilh'Not ApplicaHe'(or
<br />any similar indication) entered on lhe line for a FATCA exemption code.
<br />A-An organization exempt from iax under section 501{a) or any
<br />individual retirement plan as delined in section 7701tax37).
<br />B-The United States ot any ol iis agencies or instrumentalities.
<br />C-A state, the District of Columbia, a U.S. commonwealth or
<br />tenitory, or any of lheir political subdivisions or instrumentalilies.
<br />D-A corporation th€ stock of which is regulady traded on one or
<br />more established securities markets, as described in Regulations
<br />section 1.1 a72-1 (Q(1fii).
<br />E-A corporaiion lhat is a member of the same expanded afliliated
<br />group as a corporation described in Regulations section 1.1a72-1(c[1)(i).
<br />F-A dealer in securilies, commodities, or dedvative financial
<br />instuments (ncluding nolional principal contracts, ftrtures, fonrards,
<br />and optiom) lhat is registered as such under the hws of the United
<br />States or any statE.
<br />G-A real estate inv€strnent tust.
<br />H-A regulated irwestnent company as defined in section 851 or an
<br />entity r€ist€Gd at all limes during the tax year under the lnvEstrnent
<br />Company Act of 1940.
<br />l-A common trust fund as defined in section 584{a).
<br />J-A bank as defined in section 581.
<br />K-A broker.
<br />L-A lrust exempt lrom lax under s€ction 664 or d$cribed in seciion
<br />4e47(aX1).
<br />M-A tax-exempt trust under a section 403(b) dan or s€ction 457(9)
<br />plan.
<br />Note: You may wish to consult with ths financial institution requesting
<br />this lom to d€termine whelher lhe FATCA code and/or exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address (number, sfeet, and aPartment or suite number).
<br />This iC where the requester of this Form W-9 will mail your information
<br />retums. lf this address differs from lhe one the r€quester already has on
<br />file, enter "NEIM at the top. lf a new address is provided, lhere is still a
<br />charrce the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your cily, state, and ZIP code.
<br />Part l. Taxpayer ldentification Number (TlNl
<br />Enter your TIN in the appropriale box. lf you are a resident alien and
<br />you do not have, and are nol eligible to get, an S.SN, your TIN is your
<br />iRS fflN. €nter it in the entry space for the Social security number. ll you
<br />do not have an lTlN, see How to get a I//V below.
<br />lf you are a sole proprietor and you have an ElN, you may enler either
<br />your SSN or ElN.
<br />lf you are a single-member LLC that is disregarded as an entity
<br />separate lrom ils owner, enter lhe owner's SSN (or ElN, if the owner has
<br />one). lf the LLC b classified as a corporalion or partnership, enter the
<br />entity's ElN.
<br />Note: See What Name and NumberTo Give the Requestar, later, for
<br />further clarification of name and TIN combinations.
<br />llow to get a TlN. lf you do noi have a TlN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, lrom your local SSA oflice or get lhis form online at
<br />www.SSA.gov. You may also get this form by calling 800-772-1213' Use
<br />Form W-7, Application for IRS lndividual Taxpayer ldentification
<br />Number. lo dpply for an fflN, or Form SS-a, Applicafion for Employer
<br />ldentification Number, to apply lor an ElN. You can apply for an EIN
<br />online by accessing the IRS websile at www.irc.govlElN. Cto lo
<br />www.irs.govlForms to view, download, or print Form W-7 and/or Form
<br />SS-4. Or:you can go to www.irc.govlOrddForms to place an order and
<br />have Form W-7 and/or Form S94 mailed to you within 15 business
<br />days.
<br />lf you are asked to complet€ Form W-9 but do not have a TlN, apply
<br />for a TIN and enter "Applied Fof in lhe space for the TlN, sign and date
<br />the form, and give it to lhe requester. For interest and dividend
<br />payments, and certain payments made with respect to readily tradable
<br />instruments, you will generally have 6O days to get a TIN and give h to
<br />lhe requester before you are subiect to backup withholding on
<br />payments. The 6o-day rule does not apply to other tyP€s of payments.
<br />You will be sublect to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Nole: Entering "Applied Fof means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Estab/ishr'ng U.S.
<br />status for puposes of chaptei 3 and chapter 4 withholding, earlier, for
<br />when you may instead be sublect to 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-8.
<br />Kittitas County Agreement for Services (rev. 5/L4/25)
<br />PageLT of t9
|