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Form W-9 (Rev. 3-2024)
<br />must obtain your correct taxpayer kientifoadon number (TIN), which
<br />may be your social security number (SW. individual taxpayer
<br />identification number (ITIM, adoption taxpayer identification number
<br />(ATIN). of employer identdleatian number (EIM. to report on an
<br />information return the amount paid to you. or other amount reportable
<br />on an information return. Examples of information returns include, but
<br />are not Iunited to. the following.
<br />• Form 1099-INT (interest earned or paid].
<br />• Form 1099-DIV (dividends, including those from stocks or mutual
<br />funds).
<br />■ Form 1099-MISC (various types of income, prizes. awards, or gross
<br />proceeds).
<br />• Form 1099-NEG (nonempleyee cumpensation).
<br />• Form 1099-B (stock or mutual Lund sales and certain other
<br />transactions by brokers).
<br />• Form tegg -S (proceeds from real estate hansactions).
<br />• Form 1099-K (merchant card and third -party network transactions).
<br />• Form 1098 {home mortgage interest), 109&-E (student loan interest).
<br />and 1098-T (tuition).
<br />• Form 1099-C (canceled debt).
<br />■ Form 1099-A (acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person [including a resident
<br />alien), to provide your correct 11N.
<br />Caution: if you don't return Form W-9 to the requester with a V1. you
<br />might be subject to backup withholding. See What is backerp
<br />withholding. later.
<br />By signing the filled out form, you_
<br />1. Certify that the TIN you are giving is correct (or you are waiting for a
<br />number to be issued),
<br />2. Certify that you are not subject to backup withholding: or
<br />3. Claim exemption from backup withholding if you are a U.S, exempt
<br />payee: and
<br />4. Certify to your non -foreign status for purposes of withholding under
<br />chapter 3 or 4 of the Code (f applicable); and
<br />5. Certify that FATCA cWe(s) entered on this form {t any) indicating
<br />that you are exempt from the FATCA reporting is correct_ See What Is
<br />FATCA Reporting, later, for further information.
<br />Note: If you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to request your TIN, you must use the requesters form if
<br />it is substantially similar to thus Form W-9-
<br />Definition of a U.S. person. For federal tax purposes, you are
<br />considered a U.S. person if you are:
<br />• An individual who is a U.S. citizen or U.S. resident alien:
<br />• A partnership, corporation, company. or association created or
<br />organized in the United States or under the laws of the United States;
<br />• An estate (other than a Foreign estate): or
<br />• A domestic trust las defined in Regulations section 301.7701-7).
<br />Establishing U.S. status for purposes of chapter 3 and chanter 4
<br />withholding. Payments made to foreign persons, including certain
<br />distributions, allocations of income, or Transfers of sales proceeds, may
<br />be subject to withholdiN under chapter 3 or chapter a of the Code
<br />(sections 1441-1474). Under thass rules, 9 a Form W-9 or other
<br />certification of non -foreign status has not been received, a withholding
<br />agent. transferee, or partnership (payarj generally applies presumption
<br />rules 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 following persons must provide Form W-9 to the payor for
<br />purposes of establis 9 its non -foreign status.
<br />• In the case of a disregarded entity with a U.S. owner. the U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />• In the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally, the U.S. grantor or other U.S. owner of the grantor trust and
<br />not the grantor trust.
<br />• In the ease of a U.S. trust (other than a grantor trust), the U.S. fast
<br />and not the beneficiaries of the trust
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certification of non -foreign status I avoid withholding.
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 15 of 22
<br />Foreign person. If you are a foreign person or the U.S, branch of a
<br />foreign bank that has elected to be treated as a U.S. person (under
<br />Regulations section I.1441-1(bj(2)(v) or other applicable section for
<br />chapter 3 or 4 purposes), do not use Form W-9. Instead, use the
<br />appropriate Form W-8 or Form 8233 (see Pub. 315y If you area
<br />qualified foreign pension fund under Regulations section 1.897WI(d), or
<br />a partnership that is wholly owned by qualified foreign pension funds.
<br />That is treated as a non -foreign person for purposes of section 1445
<br />withholding, do not use Form W-9. Instead, use Form W-SW (or other
<br />certification of non -foreign status).
<br />Nonresident alien who becomes a resident afien. Generally, only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. tax on certain types of income_ However- most tax
<br />treaties contain a provision known as a saying clause. Exceptions
<br />specified in the saying clause may permit an exemption from tax to
<br />continue For certain types of income even after the payee has otherwise
<br />become a US, resident alien For tax purposes.
<br />If you are a U.S. resident alien who is relying on an exception
<br />contained in the sav n� clause of a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you must attach a statement
<br />to Form W-9 that specifies the following five items.
<br />1. The treaty country. Generally, this must be the same treaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the tax treaty that contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />5. Sufficient facts to justify the exemption from tax undef the terms of
<br />the treaty article.
<br />Example. Article 20 of the U.S.-China income tax treaty allows an
<br />exemption from tax for scholarshp, income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law. this
<br />student will become a resident alien for fax purposes if their stay in the
<br />United States exceeds 5 calendar years However. paragraph 2 of the
<br />first Protocol to the U.S.-China treaty, (dated April 30, 1984) allows the
<br />provisions of Mole 20 to continue to apply even after the Chinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qusfifies for this exception (under paragraph 2 of the first
<br />Protocol) and is relying on this exception to claim an exemption from tax
<br />on their scholarship or fellowship Income would attach to Form W-9 a
<br />statement that includes the information described above to support that
<br />exemption.
<br />It you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form sm.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhokf and pay to the IRS 24% of such
<br />payments. This is called "backup withholding.' Payments that may be
<br />subject to backup withholding include, but are not limited to. interest,
<br />tax-exempt interest. dividends, broker and barter exchange
<br />transactons, rents, royalties, nonempfoyee pay, payments made in
<br />settlement of payment card and third -party network transactions, and
<br />certain payments from fishing boat epwators Real estate transactions
<br />are not subject to backup withholding.
<br />You will not be subject to backup withholding on payments you receive
<br />if you give the requester your correct TIN, make the proper certifications,
<br />and report all your taxable interest and dividends on your tax retum.
<br />Payments you receive will be subject to backup withholding if;
<br />1. You do not furnish your TIN to the requester.
<br />2. You do not certify your TIN when required (see the instructions for
<br />Part II for details):
<br />3. The IRS tells the requester that you furnished an incorrect TIN;
<br />4, The IRS tags you that you are subject to backup withhold
<br />because you did not report all your interest and dividends on your tax
<br />return (tor reportable interest and dividends only): or
<br />5. You do not certify to fie requester that you are not subject to
<br />backup withholding, as described in Item 4 under 'Ely signing ribs rdled-
<br />cut form" above (for reportable interest and dividend accounts opened
<br />after 1983 only),
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