|
Form W-9 (Rev. 3-2024)
<br />Cartain payees and payments are exempt from backup withholding.
<br />See Exempt payee code, later. and the separate Instructions for the
<br />Requester of Form W-9 for moss information.
<br />See also Establishing U S. status for purposes of chapter 3 and
<br />chapter s witt#xo dkV. earlier.
<br />What Is FATCA Reporting?
<br />The Foreign Account Tax Compliance Act (FATCA) requires a
<br />participating foreign financial institution to report all U.S. account
<br />holders that are specified U.S. persons. Certain payees are exempt from
<br />FATCA reporting. See Exemption from FATCA reporting code, later, and
<br />the Instructions for the Requester of Form W-9 for more information.
<br />Updating Your Information
<br />You must provide updated information to any person to whom you
<br />claimed to be an exempt payee if you are no longer an exempt payee
<br />and anticipate receiving reportable payments in the future from this
<br />person. For example, you may need to provide updated information if
<br />you are a C corporation that elects to be an S corporation, or if you are
<br />no longer lax exempt. In addition, you must furnish a new Form W-9 if
<br />The name or T)N changes for the account. for example. if the grantor of a
<br />grantor trust dies.
<br />Penalties
<br />Failure to furnish TIN. If you fail to fumish your correct TIN to a
<br />requester, you are subject to a penalty of 550 for each such failure
<br />unless your failure is due to reasonable cause and not to willful neglect.
<br />Civil penalty for false informal ion with respect to withholding. If you
<br />make a false statement with no reasonable basis that results in no
<br />backup withholding, you are subject to a S500 penalty.
<br />Criminal penalty for falsifying information. Willfully falsifying
<br />cartificalions or affirmations may subject you to criminal penalties
<br />inciuding fines and/or imprisonment.
<br />Misuse of TINs. if the requester discloses or uses TINS in violation of
<br />federal law. the requester may be subject to civil and criminal penalties_
<br />Specific Instructions
<br />Line 1
<br />You must enter one of the following on this line; do not leave this line
<br />blank The frame should match the name on your lax return.
<br />If this Form W-9 is for a joint account (other than an account
<br />maintained by a foreign financial institution (FFI)), tilt First, and then
<br />circle, the name of the person or entity whose number you entered in
<br />part I of Form W-9. If you are pmvidi rig Form W-9 to an FFI to document
<br />a joint account each holder of the account that is a U.S. person must
<br />provide a Form W-9.
<br />• Individual. Generally, renter the name shown on your tax return. If you
<br />have changed your last name without informing the Social Security
<br />Administration [SSA) of the name change, enter your first name, the last
<br />name as shown on your social security card, and your new last name.
<br />Note for MN applicant: Faster your individual name as it was entered
<br />on your Form W-7 application, line 1 a. This should also be the same as
<br />the name you entered an the Form 1040 you filed with your application.
<br />• Sale proprietor. Enter your individual name as shown on your Farm
<br />1040 an line 1. Fitter your business, trade, or "doing business as' (DI3A)
<br />name an line 2.
<br />• Partnership, C cooporabon, S corporation, or LLC, other than a
<br />disregarded entity. Enter the entity's name as shown on the entity's tax
<br />return on line 1 and any business, trade, or DBA name on line 2.
<br />• Other entities. Enter your name as shown on required U.S. federal tax
<br />documents on line 1. This name should match the name shown on the
<br />charter or other legal document creating the entity. Enter any business,
<br />trade. or DBA name an line 2_
<br />• Disregarded entity. In general, a business entity that has a single
<br />owner. inducting an LLC, and is not a corporation, is disregarded as an
<br />entity separate from its owner (a disregarded entity). See Regulations
<br />section 301.7701-2(cX2). A disregarded entity should check the
<br />appropriate box for the tax caassification of its owner. Enter the owner's
<br />name on line t. The name of the owner entered on line 1 should never -
<br />be a disregarded entity. The name on line 1 should be the name shown
<br />an the income tax return an which the income should be reported. For
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 16 of 22
<br />Page 3
<br />example. if a foreign LLC that is treated as a disregarded entiy for U.S.
<br />federal tax purposes has a single owner that is a U.S. person, the U.S.
<br />owner's name is required to be provided on line 1. If the direct owner of
<br />the entity is also a disregarded entity, enter the first owner that is not
<br />disregarded for federal tax purposes. Enter the disregarded entity's
<br />name on line 2. If the owner of the disregarded entity is a foreign person,
<br />the owner must complete an appropriate Farm W-8 Instead of a Farm
<br />W-9. This is the case even if the foreign person has a U.S. TIN.
<br />Line 2
<br />If you have a business name, trade name. DBA name, or disregarded
<br />entity name, enter it on line 2_
<br />Line 3a
<br />Check the appropriate box on line 3a for the U.S. federal tax
<br />classification of the person whose name is entered on line 1. Check only
<br />one box on line 3a.
<br />IF the entity/individual on line f
<br />THEN check the box for. .
<br />is a(n) ...
<br />• Corporation
<br />Corporation.
<br />• Individual or
<br />Individual/sole proprietor.
<br />• Sole proprietorship
<br />• LLC classified as a partnership
<br />Limited liability company and
<br />for U.S. federal tax purposes or
<br />enter the appropriate tax
<br />• LLC that has filed Form 8832 or
<br />classification:
<br />2553 electing to be taxed as a
<br />P = Partnership,
<br />corporation
<br />C = C corporation, or
<br />S = S corporation.
<br />• Partnership
<br />Partnership.
<br />• Trustlestate
<br />Trust/estate.
<br />Line 3b
<br />Check this box if you are a partnership including an LLG c lass ified as a
<br />partnership For U.S. federal tax purposes). trust, or estate that has any
<br />foreign partners, owners. or beneficiaries, and you are providing this
<br />form to a partnership. trust or estate. in which you have an ownership
<br />interest. You must check the box on fine 3b if you receive a Form W-S
<br />(or documentary evidence) from any partner, owner, or beneficiary
<br />establishing foreign status or if you receive a Form W-9 from any
<br />partner. owner, a r beneficiary that has checked the box on fine 3b.
<br />Note: A partnership that provides a Form W-9 and checks box 3b may
<br />be required to complete Schedules K-2 and K3 (Form 1065). For more
<br />information, see the Partnership Instructions for Schedules K=2 and K3
<br />(Form 1065).
<br />If you are required to complete fine 3b but fail to do so, You may not
<br />receive the information necessary to file a correct information return with
<br />the IRS or furnish a correct payee statement to your partners or
<br />beneWaries. See, for example. sections 6696. 67/22. and 6724 for
<br />penalties that may apply.
<br />Line 4 Exemptions
<br />If you are exempt from backup wilhholding and/or FATCA reporting.
<br />enter in the apprupriate sesarx txs fine 4 arsy eode(s) 0sA play apply W
<br />you.
<br />Exempt payee code.
<br />• Generally, individuals (including sole proprietors) are not exempt from
<br />backup withholding.
<br />• Except as provided below, carporalons are exempt from backup
<br />withholding for certain payments, including interest and dividends.
<br />• Corporations are not exempt from backup withholding for payments
<br />made in settlement of payment card or third -party network transactions.
<br />• Corporations are not exempt Ire backup withholding with respect to
<br />attomeys' fees or gross proceeds paid to attomeys, and corporations
<br />that provide medical or health care services am not exempt with respect
<br />to payments reportable on Form 1094-MISC.
<br />The following codes identify payees that are exempt from backup
<br />withholding. Enter the appropriate code in the space on line 4.
<br />1—An organi2ation exempt from tax under section 501 (a), any IRA. or
<br />a custodial account under section 403(t>X7) if the account satisfies the
<br />requirements of section 401(f)(2)_
<br />
|