|
Form W-9 (Rev. 3-2024)
<br />Part II. Certification
<br />To establish to the wilhhciding agent that you are a U.S. person, or
<br />resident alien, sign Form W-9. You may be requested to sign by the
<br />withholding agent even if item 1. 4. or 5 below indicates otherwise.
<br />For a joint account, only the person whose TIN is shown in Part I
<br />should sign (when required). In the case of a disregarded entity, the
<br />person identified on line t must sign. Exempt payees, see Exempf payee
<br />code, earlier.
<br />Signature requirements. complete the certif Galion as indicated in
<br />items 1 through 5 below,
<br />1. Interest, dividend, and barter excha nge accounts opened
<br />before 19M and broker accounts considered active during 1983.
<br />You must give your corr3ct TIN, but you do not have to sign the
<br />certir"tion.
<br />2. Interest, dividend, broker, and barter exchange accounts
<br />opened after 1983 and broker accounts considered inactive during
<br />1983. You must sign the certification or backup withholding will apply. If
<br />you are subject to backup withholding and you are merely providing
<br />your correct TIN to the requester, you must crass out item 2 in the
<br />certification before signing the form.
<br />3. Real estate transactions. You must sign the certification. You may
<br />cross out item 2 of the certification.
<br />4. Other payments- You must give your correct TIN, but you do not
<br />have to sign the certification unless you have been notified that you
<br />have previously given an incorrect TIN, "Other payments" include
<br />payments made in the course of the requester's Irade or business for
<br />rents. royalties, goods (other Ihan bills for merchandise), medical and
<br />health care seances (including payments to corporations), payments to
<br />a nonemployee for services, payments made in settlement of payment
<br />card and third -}sally network Transactions, payments to certain shing
<br />boat crew members and fishermen, and gross proceeds paid to
<br />attorneys (including payments to corporations).
<br />S. Mortgage interest paid by you, acquisition or abandonment of
<br />secured property, canceltation of debt, qualified tuition program
<br />payments (under section $291, ABLE accounts (under section 529A),
<br />IRA, CoverdaII ESA, Archer MSA or HSA contributions or
<br />distributions, and pension distributions. You must give your correct
<br />TIN. but you do not have to sign the certification_
<br />What Name and Number To Give the Requester
<br />For this type of account:
<br />Give name and SSN of:
<br />1. Individual
<br />The individual
<br />2. Two or more individual. (Joint account)
<br />The actual owner of the account or,
<br />other than an account maintained by
<br />if combined funds, the first individual
<br />an FFI
<br />on the account'
<br />3. two or more U.S. persons
<br />Each holder of the account
<br />(joint account maintained by an FFIj
<br />4. custodial account of a minor
<br />The minor2
<br />Nnifamh Gift to Mnom Actl
<br />S. a. The usual revocable savirge trust
<br />The grantor -trustee,
<br />(grantor is also trustee)
<br />b. So-called trust account that is not
<br />The actual owner'
<br />a legal or valid trust under state law
<br />6. Sale proprietorship or disregarded
<br />The owner3
<br />entity owned by an individual
<br />7. Grantor inmt firing snider optional
<br />The grantor'
<br />Fling Method 1 (ace Regulations
<br />section 1.671-4(b1(2)tiXA11'-
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 20 of 21
<br />Page 5
<br />For this" of account: I Give name and EIN of:
<br />6. Disregarded enft not owmW by on
<br />The owner
<br />individual
<br />9. A valid trust. estate. or penmen trust
<br />Legal entity-n
<br />10. Corporation or LLC akdinq corporate
<br />The corporation
<br />status on Form 8E32 or Form 25M
<br />11 _ Assocrattoo. club, retigiova charitable.
<br />The organization
<br />educational. or other tox-exempt
<br />organization
<br />12. pwt mswp or mutu-member LLC
<br />The partnership
<br />t3. A broker or regmtercd nomatee
<br />The broker or nominee
<br />14. Account with the Department of
<br />The public entity
<br />Argrimilhae in the name of a puhiic
<br />entity (wch m a state or rocA
<br />government school distrct. or prison)
<br />that mcwwes agricultural program
<br />payments
<br />IS. Grmtor trust filing Farrn 1041 or
<br />The trust
<br />under the optional Flog Method 2.
<br />Iequiring Form t 099 (see Regulabono
<br />section 1.671.4fbH2)MV
<br />' List first and circle the name of the person whose number you fumish.
<br />If only one person on a joint account has an SSN, that person's number
<br />must be furnished.
<br />2Circle the minor's name and fumish the minors SSN_
<br />'You must show your individual name on line 1, and enter your business
<br />or DBA name, if any. on Gne 2. You may use either your S 3N or EIN (if
<br />you have one), but the IRS encourages you to use your SSN.
<br />I List first and circle the name of the trust, estate, or pension trust. (Do
<br />not fumish the TIN of the personal representative or trustee unless the
<br />legal entity itself is not designated in the account title.)
<br />'Note: The grantor must also provide a Form W-9 to the trustee of the
<br />trust_
<br />"For more information on optional filing methods for grantor trusts, see
<br />the Instructions for Form 1041.
<br />Note: If no name is circled when more than one name is listed, the
<br />number will be considered to be that of the first name listed.
<br />Secure Your Tax Records From Identity Theft
<br />Identity theft occurs when someone uses your personal information,
<br />such as your name, SSN, or other identifying information, without your
<br />permission to commit fraud or other cranes. An identity thief may use
<br />your SSN to get a job or may file a tax ratum using your SSN to receive
<br />a refund.
<br />To reduce your risk
<br />• Protect your SSN,
<br />• Ensure your employer is protecting your SSN, and
<br />• Be careful when choosing a tax return preparer.
<br />If your tax records are affected by identity theft and you receive a
<br />notice from the IRS, respond right away to the name and phone number
<br />printed on the IRS notice or letter.
<br />If your tax records are not currently affected by identity theft but you
<br />think you are at risk due to a lost or stolen purse or wallet. questiortable
<br />credit card activity, or a qumlion able credit report. contact tfte IRS
<br />Identity Theft Hotline at 800-908-4490 or submit Forth 14039_
<br />For more information, see Pub. 5027, Identity Theft Information for
<br />Taxpayers.
<br />
|