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Forth W-9 (Rev. 3-2024) Page 3 Certain payees codger. and the septs are arate nstructians forth n9 See Exempt payee Requester of Form W-9 for more information. See also Establishing U.S. status forpurposes of chaptsr3 and chapter 4 withholding, earlier. What Is FATCA Reporting? The Foreign Account Tax Compliance Act (FATCA) requires a Participating foreign financial institution to report all U.S. account holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code. later, and She Instructions for the Requester of Form W-9 for more information. Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee ff you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation. or if you are no longer tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account, for example. if the grantor of a grantor trust dies. Penalties Failure to furnish T1N, if you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such fagure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for False information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a S500 penalty. Criminal penalty for falsifying information. Wi5fully Falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonmenL Misuse of TINS. if the requester discloses or uses TINS in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Line 1 You must enter one of the following on this line; do not leave this line blank. The name should match the name an your tax retum. If this Form W-9 is for a joint account (other than an account maintained by a Foreign ffnancial institution jFFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFS to document a joint account each holder of the account that is a U.S. person must provide a Form W-9. • Individual, Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration {SSA) of the name change, enter your first name, the last name as shown an your social security card, and your new last name. Note for MN applicant: Enter your individual name as it was entered on your Form W-7 application, fine 1 a. This should also be the same as the name you entered on the Form 1040 you Bled with your application. • Sole proprietor. Enter your individual name as shown on your Form 1040 on line 1. Enter your business, trade. or doing business as" (DBA) name on line 2. • Partnership, C corporation. S corporation, or LLC, other than a disregarded entity. Enter the entity's name as shown on the entity's tax return an line 1 and any business, trade, or f79A name on line 2. • Other entities. Enter your name as shown on required U.S. federal tax documents on fine 1. This name should match the name shown on the charter or other legal document creating the entity. Enter amy business. trade, or DBA name on line 2. • Disregarded entity. In general, a business entity that has a single owner, including an LLC, and is not a corporation, is disregarded as an entity separate from its owner (a disregarded entity). Sae Regulations section 301.7701-2(c)(2). A disregarded entity should check the appropriate box far the tax classification of its owner. Enter the owner's name on sine 1. The name of the owner entered on line 1 should never be a disregarded entity. The name on fine i should be the name shown a the income tax return on which the income should be reported. For Kittitas County Agreement for Services (rev. 5/14/25) Page 16 of 19 example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person. the U.S. owrmes name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, ender the first owner that is not disregarded for federal tax purposes. Enter the disregarded entityr's name on fine 2. If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN. Line 2 if you have a business name, trade name, DBA name. or disregarded entity name, enter it on line 2. Line 3a Check the appropriate box on line 3a for the U.S. federal tax classification of the person whose name is entered on line 1. Check only nnp box on line 3a. IF the entityrnndividual on line 1 is a(n) ... • Corporation THEN check the box for ... Corporation. • Individual or Individual/sole proprietor. • Sole proprietorship • LLC classified as a partnership Limited liability company and for U.S. federal tax purposes or enter the appropriate tax • LLC that has filed Forth 8832 or classification: 2553 electing to be taxed as a P = Partnership, corporation C = C corporation, or S = S corporation. + Partnership Partnership. + Trustlestate Trust/estate. Line 3b Check this box if you are a partnership (including an LLC classified as a partnership for U.S, federal tax purposes). trust. or estate that has any foreign partners, owners, or beneficiaries. and you are providing this form to a partnership, trust, as- estate, in which you have an ownership into resL You must check the box on fine 3b it you receive a Form W-8 (or documentary evidence) from any partner, owner, or beneficiary establishing foreign status or if you receive a Form W9 from any partner, owner. or beneficiary that has checked the box on line 3b. Note: A partnership that provides a Form W-9 and checks box 3b may be required to complete Schedules K-2 and K•3 (Form 1 o65). For mare information, see the Partnership Instructions for Schedules K-2 and K-3 (Form 1065). If You are required to complete fine 3b but fail to do so, you may not receive the information necessary to file a correct information return with the IRS or fumish a correct payee statement to your partners or beneficiaries. See, for example, sections 6698. 6722. and 6724 for penalties that may apply. Line 4 Exemptions I you are exempt from backup withholding and/or FATCA reporting. enter in the appropriate space on line 4 any code(s) that may apply to you. Exempt payee code. • Generally, individuals f ncludirx3 sole proprietors) are not exempt from backup withholding. • Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends. • Corporations are not exempt from backup withholding for payments made in settlement of payment card or third -party nehvork transactions. • Corporations are not exempt from backup withholding with respect to attameys' fees or gross proceeds paid to attorneys. and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISO. The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space on line 4. 1—An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2).