Fully Executed Agreement - Laserfiche WebLink

Home Browse Search

Plqe 2Form W-9 (Rev.3'2024) must oblain your correcl laxpayer identification number fflN)' which may be your social securitJ numbw (SSNi. individual lalpayer identndtion nurnber ({flN}. adoption taxpayer identiftcation number (ATIN), or employer identitication number (ElN). to report on an information retum lhe amount paid to you, or other arltount reportabl€ on an information retum. €xamples of information refurns include, bttt are not limited to, the following. ' Form 1099-lNT {interest eamed or paid). . Form 1099-DlV (dividends. including those from stocks or nrutual {unds). . Form 1099-MISC (various types o{ income. prizes. avrards. or gross proceeds). ' Form 1099-NEC {nonemployee compensation). . Fornr 1 099-8 (stock or mutual fund sales and certain olher transactions by brokers). . Form 1099-5 (proceeds from real eslale transactions). . Form 1099-K (merchant card and third-party nehvork transactions). . Form 1098 (home rnortgage interest), 1098-E {student loan interesl), and 1098-T (tuition). . Form 1099-C (canceled debt). . Form 1 099-4 {acquisition or abandonment of secured property)' Use Form W-9 only if you are a U.S. person $ncluding a resident alien), to provide your conect TlN. Caulion: lf you don't retum Form W-9 to fie requester v/ith a TIN' you might be subiect to backup withholding. See lVhal rs bacftup withholding. later. By signing the {illed-out forrrl, you: '1. Certify that the TIN you are giving is conect {or you are rvaiting for a numb€r to be issued); 2. Certify that you are not subiecl to backrp w'ithholding; or 3. Claim exemption from backup withholding il you a.e a U.S' exempt payee; and 4. Certify to your non-foreign Gtatus for pugoses of rvilhholding under chapter 3 or { of the Code {if applicable}: ard 5. Certify that FATCA code(s) entered on this fonn ff any) indicating lhat you aie exempt trom the FATCA reporting is correct' Se€ Whaf /s FATCA Repofting, laler. for further information. Note: lf you are a U.S. person and a requester gives you a form other than Form W-9 to request your TlN. you must use lhe requestefs form if it is substantially similar to this Form W-9. Definition of a U.S. person' For federal tax purposes, you are considered a U.S. Person rt You are: . An individual vJho is a U.S. citizen or U.S. r€sident alien: . A parlnership, corporation. company. or asgociation created or orginized in the United States or under the laws of the United States; . An estate (other than a loreign estatel; ot . A domestic trust {as defined in Regulations zeclion 301 .77Q1'71' Establishing U.S. statrtg for purposes of chapter 3 and chapter 4 withholdinq-. Payments made lo foreign p€rsns. including certain distribution!, all6calions of income, oi transfers of sales proceeds. may be subject lo withholding under chapter 3 or chapter 4 of the Code (sections 1 4 4 1 -'l 47 4). Under those rules, if a Form W-9 or olher certification of non-foreign status has not be€n received, a wilhholdittg agent, trcnsferee, or par{irership (payor} generally applies presumption rules that may require th€ Payor to vrithhold applicable tax from the recipient, o'rner, transferor. or Partner {.payeel See Puq. 51.5' Withholding of Tax on Nonresident Aliens and Foreign Entities. The following persons must provide Form Yy'-9 to the payor for purposes of establishing its non-foreign stattts. ' ln the case of a disregarded entity l'rith a U.S. orvner. lhe U.S. owner of the disregarded entity and not the disregarded enlit)'. o ln the case of a grantor trust wilh a U.S. granlor or other U.S. ol'rner, generally. the U.S:grantor or other U.S. o'.vner o{ the grantor trust and not the grantor trust. . ln the case of a U.S. trust {other than a grantor trusl}, the U.S" trust and not lhe beneficiaries of tlre trust. See Pub. 515 for more information on providing a Form W-9 or a certification of non-foreign status tc avoid withholding' Foreinn oe rson. l{ vou are a foreiqn p€rson or the U.S. bnnch ol a toreigi b'ank that hds etecled to te Gated as a U.S. parson (under Req;iafons gection 1.f a41-1p]{2{iv} or other applicaHe seclion ior chipter 3 or 4 purposesl, do not use Fofin W-9. lmtead, use the aopmoriale Form w-8 or Form 823i! {see Pub- 515}. lf you are a clitified toreiqn p€nsion fund under Begulations seclion 1.897(l)-1(d), or a' partnerslip inai is rvholly owned by q-alified toregn-pension tunds' thal is tteated as a non-foreign person for purposes of section 1445 withholding, do not use Fon; W-9. lnstead. use Form I{-8EXP (or other certifaation of non{or€ign sta{us}. llonresident alien who becomes a resident alien- Gerrerally' only a nonresident alien individual rnay use lfie terrns of a tax lreaty to reduca or eliminate U.S, tax on certain types of incorne. However, most tax lreatiss contain a provision known as a saving chuse. Exceptions soecified in lhe savinq clause may p€rmit an exemption from lax to cbntrnue for certain tybes of incomb even after lhe payee has otherwise become a U.S. resident alien for tax purPoses. lf vou ara a U.S. r€sident alien who is relying on an €xc€ption contained in the saving claus€ o{ a tax lreaty to claim an exemplion from U-S. tax on certain types of income, you must attach a slatement to Form W-9 that specifies the {ollo.'ring five iterne. 1. The treaty coun!ry. Generally, this must bo the same treaty und€r which you claimed ex6mption from tax as a nonresident ali€n. 2. The treaty ariicle addressing the income. 3. The aiicle rrurnber {or lccation) in the tax treaty that contains dl6 saving clause and its excePtions, 4. The type and amount of income that qualifi$ for the exemption {rom lax. 5. Sufficienl facts lo iusfify the exernption lrom tax under the lerms of lhe treaty anicle. Examole. Article 2O of lhe U.S.$hina inc,ome tax Seaty allows an exemptiin from tax for scholarship income received by a C-hhese student temporarily present in theUnited Slates- Lrndar U'S' Naw, lhis student will beconie a resident dien foc tax purposes if their slay in the United States exceeds 5 calendar years. Ho'we'*er. paragraph ? ol the first Protocol lo the U.S.-China treity {daled AFtl 30. 198'l) allows the provisions of Article 20 to continue tb appty even after the-Chinese student becomes a resident alien ol the Unitad States' A Chinese stud€nt v/ho qualifies for this exception {under paragraph 2 of the first Protocol) and is relvinq on ihis exception to cfuim an exemption from lax on their icholarshii olfellowsnip hiome would attach to Form W-9 a slalement that inciudes the infonnation described above to support that exemption. ll vou are a nonresident alien or a foreign entity, give lhe request€r the appiopriate completed Form W-8 or Form 5233. Backup Withholding What is backup withholding? Persons making cedain payments lo you must uncler ceriain conditionl withhold and pay to the IRS z4% of such Davments. This is called "backup Trithholding." Payments that may be lu6iect to backup withholding include. but are not limited to. interest. tax-exempt interest, dividends. broker and barter exchange iiansactions, renis, royalties, nonemptoyee pay. payments made in eettl€menl of paymeni card and lhird'parly network lransactions, and cerlain payments from fislring boat opetators- Real estate lransactions are not subiect to backup withttolding. You will not be subiect to backup withholding on paynrents yo-u receive i{ you qive the requesier your correct T!N. make the proper certifications' ariU report all your taxable interest and dividends on your ta\ retum' Paynrents you receive witl be subject to backr-p withholding il: 1. You do not fumish your TIN to the re{$Jfftec 2. You do not certify yourTlN yrhen required {see the inslnrclions for Part ll for detailsh 3. The IRS l€lls the requester that you furnished an incone€t TIN; 4. The IRS tells you that you are subiect to backup withholding because you did not repott all ya{r iritersst atHC dividends on your tax relum for r€portable interest and dividends onlyi; or 5. You do nol certify to the tequester lhat you are-not- subiect to^.. backup withholding, is described in item 4 under "By sigmng the filed' out foim" above (fdr reportable lnterest and dividefld accounts opened after I 983 only). Kittitas County Agreement for Services (rev.5/t4/25) Page L7 of 22