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Pao+ 23.'tg24lForm $/-91w*.
<br />musl obiail your conect tlr(psyer identifrcation ncnbcr ffll'0, wttich
<br />may be lfow'socist seotfi number (Sslil. indvidusl taxpaye(
<br />identilicalion rnrmber (m$, adQtion ta$ayor -HJ€ritifi cstlm numb€r
<br />(AT]N), or.mFloyEr ld€nu'ficedon nutYloer {ElN}, to rcpo,?l on an
<br />intonnarirn riturir th...no.ril plid toyou, or ot'rer amount repottble
<br />on an inlbrmsriofl ronm. Exa''phs of 'nfofinrtion rgtrms incMe, but
<br />ars not linh€d b, &e follo*ing.
<br />. Ffim loa{l-lNT [nt6r€3t eamed o{ P6ld}.
<br />. Fsm I $XlSlV (dividend+ inclutlng $oe. frorn eiockE ot muq,el
<br />tr.rds).
<br />r Fo<m |O9O-MISC {variouq typ€e ot iocorne. Fizes, ltrrtds. or gro€s
<br />Frccsede).
<br />r Form t00g-NEC (nonerndoye€ comFnesuon).
<br />. Fofin 10o9-B lElock s murual fund ed€s .nd c€Grin otfter
<br />tirnssdrons bf brdc.sl.
<br />. Form 189-S (pmce€d3 iom re&l ast$e ransactions).
<br />. Form t0o9-K {merchant cord 6nd ttitdfarty neivvork tratlsectons).
<br />. Form logg {hone mortgag€ hlter€sli.10s8{ Ftdont loan irteros$.
<br />end 1098-T (iui{ion).
<br />. Form t000-C (cdlcol€d deb0.
<br />. Form lfrog-A tacqdenion or sbafdonmcnt of 3€cffid p.oP€rty).
<br />(kr Form t{-e only if you rrc * U.S. penon finclding a esidcnt
<br />ali.nl, to prcilide !,otrr corruct TlN.
<br />Cantirxr: tf yor.r crorr-t rutrn Fom W-9 !c ste re$r€ater whh e TlN, you
<br />might b. s&i6cr n bac*rp wifiholdingl Scr Ml6t rs brctup
<br />wl'lhl,otdng, lal6r,
<br />By r*fning the ffH-otfr {orm. you:
<br />t. C*tlfy thal henN )rou are givlrg b colr.ct (orybu arew8iting for s
<br />numbor to be iaqr6dll
<br />2. C€fffyth6l lou e€ nol sut{E t to beckup *ihholdng; or
<br />3, Chim exemptirn frfii backt+ witl*Pldilq if you ara a U.S. exernpt
<br />p8y€o;8nd
<br />4. Certlly to ycrur non-forci1n status for purpcsee of withhoHing under
<br />chrplar 3 ir 4 bf dle Co<re (fapdicable); and
<br />5. Cartifv tld FATCA code{s) enteed on f$s frorm 1il any) irdicainq
<br />drat you are exenpt ftronr the FATCA rqorfig b con€ct' See ltllut ls
<br />FATc,,. nqf€,ding, hto(, tot frlths infomslicn.
<br />Nots: lf yot't se a U.S. person and a r:quesicr givec you a brm olha
<br />firr Fdn W-9 to ruquiel yourTlN, you mtct uge the raryestels tcm if
<br />it b gubsbnthly simiht to fiia Fom W-9.
<br />Oefinillon ol a U.E perron, For ledard to< ptlpoeer. you at€
<br />co(l3klo(€d a U.S. ponon if you 8re:
<br />. fur krdividrd s'tp is a U.S. cithsr or U.S. residanl dien;
<br />. A perlfiersha, corporalion, coapany, or eesocistion credod or
<br />orginiad in the Unitod St*el ot undcr tre lawg d ttc unitcd S:taes;
<br />I An e{at€ (oth6rthan a bteigt estate): or
<br />. A domostic lnst (as d€tndd in R€giulatiorB s€stbn 3o1-77al.n.
<br />Edablitltitq U'S. statu. lor ptlryoltc ot draPtcr 3 ind chtpt r 4
<br />witt*rolding. Peyrnents med€ to frct€ign pffsoG!irElucing c{fiin
<br />distdbdions. aflo€ti{nB 6f income, or tajlfEla of sale€ ptoc€€G. mey
<br />bo rdi€ct lo wibholetg txld€r cttapl..3 or chaPl€t4 of lh€ Cod€
<br />troctioir t+ar-r 1741. Und.r tlrc{. rdc!, il a Form W'9 or c'fi.t
<br />;€rtifii:albn of non-draion slatus has not ba€o recdved. a wihhddhg
<br />rgiEnt bsrgferee, or painerstdp bsyoi gien€raIy appf€8 prEslrnption
<br />nlce fnt may r*q.do the peyor to witt*told tpdictH. lu fom lha
<br />reorrient, owner, innoferor, or painai (payce). Se€ fub. 515'
<br />lvitrholding ot Ta( on l{oflte€ident Afiens and For€ign Enlitigs.
<br />The foflowim persoru mrrrt provide Fom W'9 to rhc payor for
<br />pupocac ol eciab$rhing itr rKn-b{pign gtals8.
<br />. ln lfc cass of a dirysgaded ondty with a U.S. owrer. tp U.S. orner
<br />of he dbregarded entity and not tle di*egardad enlity'
<br />. tn the case of a oranlor trud with a U.S' granlor or other U.S. owner'
<br />gsneraly, he U,S:gnntor or other U.S. owner ol Era grantot tl.lEt and
<br />nol th€ grantor urelt
<br />. ln th. crse of a U.S. !u$t Ftler than 8 grantor tlJstl, lh€ U.S. hust
<br />and not the beneffcbrba ofth€ rust
<br />See Pub. 51 5 for more infonratbn on provlling e Form $,1-€ or a
<br />cerlifioation of notFfror€lgn statw to avoid widtholding.
<br />Kittitas County Agreement for Services lrev' 5/L4l25l
<br />Page 23 of 28
<br />Foreidn DcrBorL lf vou are a forciEn panm oI lhe U.S. bnnch of I
<br />foreid trirnk hat his etecteO to Ua tnatco as a U.S. pcBon (undar
<br />Regfistions s€clion 1.1+41-l(bFl($') fi olhff apPlicable s€clion for
<br />chioter 3 or 4 nrrcooeel, do not urc Ftrn W'9. lnstesd, ute the
<br />aorloodate foirm W-g d Fotm s2og Gce Pub. 51 5). lf you are a
<br />oiuhinla breion o€ff*on fr.nd under Ragr.Niqrs section 1.897011(q)' or
<br />i oartrorcrip -dtit 6 whony o,#ned by Srs$d6d totdgn P*ldon ftBcl3'
<br />thirt ig teetda ea a non-foreigl P.rson fd pulposaE of s€ction 1'145
<br />wihholding, do mt use Fotm W-s. lnsterd, we Fom W€EXP (or othar
<br />certifrrtim of nm-tol€{F ststus}'
<br />ilonreri&nt alirn wfio brcoles a nairlcnt allen. Genarally, ody a
<br />nonr.sucllt 8fifi indvklual mry rsc thrt ms of r tar bsrtyio tpd{c6
<br />or oliminal€ U.8. tu on ccneh lype8 ol incomo. Fhw*sr. moltttllx
<br />tresties cont€in a plovhirrn knosm as r saving cbllle' hxc€ptlollS
<br />aoecified kr the sairim chrse nray pemit ol axemPtion from hx to
<br />ihtin n t rr
<br />""rrnin
<br />tritea X immri cv6fi rfief h{ nqy+o has othffYrbe
<br />become s U.S. re*tcttt afirrt for l8x ptspo€€3.
<br />H vou ar: a U.S. raid€nt diql u,tro is relying on wt otccplirn
<br />contLired ln tre savina clauss ot a lsr reaty to ddm an exemptbfl
<br />from U.S, lor on cstdn tlpee C income, you must stEh a slstem€fit
<br />to Form W-0 thet $pacifics tie b{o\dr€ ive ltens.
<br />1, Tha trsaty cotfity. Geierdly, thi+ nrsl be h€ samg testy urder
<br />W*:h yd, dsimed exirrplion ftdm tar as e mnrasid€fit dierl
<br />2. The tr€dy anide addreselr€ the incom€'
<br />3. The a4icte nt'$€{ (ot locdtiofi} in $e tax lreaty rhat coltahg tle
<br />grving dasEe and i€ excsptims.
<br />4. The type end anounl ol krcome that qualfiea for the exemptlon
<br />from tex.
<br />5. Suffici€fit fact. to irlily fhe exenption irom tex under the ts'nns of
<br />thebeaty article.
<br />Erenf/f,, A'lid.20 ol ti. U.S.-Ctrina income tex resry db$E etr
<br />atarmtibn ftorn tor for **rcler*rip incorne received by a Chirnse
<br />suAeirt trnporuitv Fs€€nt in tha Ur*tad Strteg. Urdor U.S. l*v' this
<br />auaenr wn becodda resilent dhn fortax pwpoe* il their tisy in tle
<br />Uniled Sbleg exceed* 5 cCen&r pam. Hourewr. Petr€r+h 2 ol tfi€
<br />fint Protocol to thc U.S.-Chifla trotty {&ted Atril 30, 108{Ldows the
<br />ororisions of A'licb At io cootinue to spCy evso 8n€r ti€ (tr{rg3€
<br />lucent Ueconreg a tsident dien ol the United Slstes' A Cth€se
<br />il;d",tt nho qretific for thb exceflbn (under para4raph 2 of tfie first
<br />Pmtmolr endis rtlvim on rhh oxcepfron to chin 3n .xemPtion hom tar(
<br />m *reir bmAs$6 oitettoq€te 'mcoflte wflrH sttach b Form w4 a
<br />etrtErpnt that irrctld6 the ktormatim <hcrlre<t abot€ to st pport that
<br />gxarnpfon.
<br />It vou ar€ a rEnt$id€nt al€n or I fo.€ign 6ntity' give ft€ rsqJo$er the
<br />ffiptae comp{eteA Form W'8 ot Fdm 823i1.
<br />Backup Withholding
<br />t{hat b bac*uo wilrhol&ro? Penons nuking cerain PsymenB to yort
<br />muet under cerlrin cordticxrt witrhoH md pay to lhc lffi 24i6 of such
<br />oavnrents. Tt*s h cdl€d "b*hup eilfiholdrE.' PayrnentB thlt m8y b€
<br />irdiect to uec*rp witrhokftu hdude, hrt are not lir*led to' inle€3t.
<br />taxixerrrrt inleritt ativkletde, broker md ba'ter archarqe
<br />trairsscd&t r€ttts. royalticr, norernpoycc pay, paynrcnts madr in
<br />eetuement oi orynrani cad and ttidPstty natwod( rrngacdons' {d
<br />cert"ln ioiri.iirri ttont ftsiting bmt odretitc. Fed €6tato trargedims
<br />are not-cubiect to backup wiihholdng.
<br />Yor.r wil n i b€ $SFct to bacJo.p wil|frokttg on pay{fitnt8 yur teceive
<br />ilwu oiw lhe reotrder rrour cqrtct IIN, nreli the goper certificdbns'
<br />aio reiort an yo,.i uxa8l ;ntf'rd t d divklcn& on yo{r tax (€tun.
<br />PeyrEnto you rtcein will be eulricc{ to h*kup witl*Eldhg ift
<br />1. You do rDt fifiiislr yol TIN lo the reque3l€c
<br />2. You do not cttlily yourTtN whrn rtquind (seo the irstr*tions lor
<br />Prd lltbrdetdle);
<br />3. Tho IRS ttli the cquealerthal you fumished a.l incofiect TlNi
<br />4. The IRS tefis tou thet vou are srrbioct to bac*up wittfioldng
<br />becarse yor dU riot repoll'all ytur interast and dividcndr ot pur tax
<br />ntrn (hi reportable intersst aod diviJ€ndr onlyl ot
<br />5. You do not cdtifu to th€ requ€cter that you ar€ noi sr*iiect to
<br />gu.ir,o-"tuitrctoino, ir aeocriudi irn nen eirdnr "By signhtg &o ffed-
<br />at tuirn" above (& reportsbl€ intercct atddvid€nd sccouts opened
<br />alter l98it or*yl.
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