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Fcfm d -9 Mev 5-2Rc4)
<br />must ohfan youreorred taxpayer idenfficaWn number (TIM. which
<br />may be y vx s c of `eprsty rxmnbef (SSM. mdviduai taxpayer
<br />idersk katon nvnber iITIM, adoption taxpayer identification ri umber
<br />(A lNj_ ar =mpk7ff identdica;iofr nurk*r (Ellli,. to repent on an
<br />Wonrialcn return bw arrrckm paid to yo�.r. or otf oer amount fepc r le
<br />on an ir*rmatoa reirin- Exarnp4,s of rdarma, reiurT - irtadie, but
<br />are not limited ta, the following,
<br />• corm 1099-1W 4iztetest earned or pads.
<br />■ To rt Tp'994YV (freidands. mchuding those from stocks or mat A
<br />il: .t
<br />• Porm Tp39AMC {various types of income. prizes, wards. or gmsa
<br />P
<br />■ Form Mq@-NEC I.norestOoye,,, compensatiori}_
<br />• corm TC49-8 (SAS or rnutW hard sales and oertan after
<br />transactions by brokersj.
<br />• term T S (prooeeds from real estate, i orGlL
<br />• Form tfjg9-K (merc*ant card and thard•yparty rtetmrk s�actrsrs;�
<br />• Form 1099 i'home morly intemstt, IDSG ` Qauda It loan interest,.
<br />arid 10545-T MAoo).
<br />• Ferro 1099-G :canceled debt)-
<br />• scorn l w3 -A jaMuA;bon or aba rdorment of secured propert jl
<br />Use Form la-9 only if you are a U.S. person Cmcixxting a rtlidenf
<br />aiieni.:a pnynde your conect TIN_
<br />Cautimt: If you don't rerun Fora W-9 to the toga vAth a TDI. you
<br />mfghl be subject to backxV witfrholdia% Sue Ma! is beckLP
<br />rm�ng, later.
<br />By signing the filed -cut forth, you:
<br />1_ Gertify that the TIN you'are diving s correct (err you are wailing far a
<br />n amber to he issued):
<br />2. Certify &tat you are not subject to backup wahhoki . or
<br />$- cairn exernpwa from biwkoup withhaldmg it you ate a U-S_ exmPl
<br />payee: and
<br />s. Certiy to your non -foreign sta1US for purposes of v% tthold-mg cruder
<br />chapter a or 4 of tie Code fit appliceWe� and
<br />5. thai FATCA code(s) entered on this form (0 amri indicaarr
<br />that you are exempt kmn ft FATGA reporting is correct. 'See f.'iftat fs
<br />FATCA "q. later, fartatherinformation.
<br />Note: If you are a U.S. person and a requester gives you a form other
<br />;parr Form M-9 to request your TiN. you must use the requesters iorrrt 9
<br />h,, is subst fy similar to this Form N-9_
<br />Defrndmn of a US. person. Fix- federal taut purposes, you are
<br />cones a UZ- person H you are
<br />-An, ind[Mdual whor is a U-S. citizen or U.S. resident alien:
<br />• A pare•>xs . mrpor-tan, company. or assooiabon asated or
<br />organized in the United States of under the haws of the United States
<br />• Art estate joihear t�an a foreign estate): or
<br />• A domestic trust has defined in Regulations section 301.7101-7y
<br />€stabFshurg US. status for purposes of chapter 3 and chapter 4
<br />withholding. payments made to foreign persons, including cet3in
<br />dsstrilwdons allocations of iriovrne, or transfers of sales proceeds. may
<br />be sLt4ed to wtihhokfrtg under chapter 3 or ehaplef 4 of toe Code
<br />pe tons 1 t31-1474j. Under those rules. ff a Farm W-9 or other
<br />cartfnic of norr-far gn status has not 1 received. a wiftoidirg
<br />agent, thane eeff-. or paAn—hip (Mn4 9e-e-* appi- pres mToon
<br />Mies th-t may rt gwnr the pwy to withhold appiicaFale tax from tt*
<br />ra*ett ouaK. tray y eror. or partner fpayeej. Sea Pub_ 515.
<br />n*Mthholdltng of lac on Nonresident Aliens and Foreign Fntities_
<br />The-i Vlawing persorss must proride Form W-9 to the pea for
<br />pu'Ws,es of establishing its run -foreign sitilus.
<br />• [n the case of a disrec,arded entity svitft a U_S_ o+.vnen, the U.S_ er orrer
<br />Of ti : drsre-garded entity and not the disregarded entity.
<br />• in the case of a grantor Lust wM a U.S. grantor or Other U_S- ornrrrr.
<br />generaly. the 1AS- grrdw or other U.S. owner of the grantor trust aid
<br />not the grantor truss_
<br />• in the case of a U.S. trust (other than a grantor trust). the U.S_ trust
<br />and not the beneficiaries of the trust
<br />See ruin_ 515 for ni_,m infonratim on providi g a Farm W-9 or a
<br />catificat m of rrx fnndgn status to avoid vathhafdir S
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 15 of 22
<br />Foreign persm fd 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, parson (undx
<br />R_gu1;Ao7r8 section 1, 1441-1(b}E2i{iY} or otter appflcable section for
<br />du3pt:r 3 cr 3 purposes. do next use Form IN-9. Instead. use the
<br />appmprk= Fenn ►" or Farm Sett Nee Pub. 5M tf ym are a
<br />qual bed far� persiori laid urKW Raguialmy. seacri or
<br />a parrersfrip that is wholly owned by qualified foreign pefzson funds,
<br />that is *N%iad as a non foreign person for purposes of SBCb[frr 14-45
<br />withhokimg. do not use Form W-9. Instead, use Form Yl-8> %P for other
<br />cefnik_ t at n0*4bre gn stead
<br />Nosuesidera aken who becomes a resident afierc Generally, ar+ftr a
<br />ncrxes rsk alert inlividuak may- use the nerrrrs of a tax treaty to reduce
<br />,or aflminate U.S. tax on pertain typs of income- tdavrever, rhos tart
<br />treo,es asnt�rn a grcvi*ion known as a saving clause. Exceptions
<br />spacified in samlg clause may permit an exemption from tax to
<br />continue fur cx_rtain types of mcoma even afief the payee has othermse
<br />became a J_5 resident alien for tax pusposLn-
<br />V yuu are a'U.S. resident alien olio is relying on an exception
<br />aon»d in the saA a claim of a tax yeti to clam an exemption
<br />frorn UIS, m- x on oartain types of income. you must attach a stat4ment
<br />to Form W-9 that specifies tw% folovAng five items.
<br />t_ The treett county-y, C-�nerally. this must be fire saune treaty under
<br />which you chaired exerription from tax as a norxesident afren.
<br />The treat• ar5de addressing the income.
<br />3. The arli de, number Ior kcabonj in tftr tax linty that contain; the
<br />saving clarase and its exceptions.
<br />4, lire type and amount of income that qualifies for the exemption
<br />tram tML
<br />S_ Suffi6esrt facts to justify the exemption ham tax under the terms of
<br />the txeal-I article.
<br />Ecwr4 te. Article 20 of the U.S. Civr*a Omme Tax treaty allows en
<br />exemption Isom tax lot scholarshp income received by a Chrtese
<br />s,-L�iertt J,>MporaftTy present in the United States. Under U_S. law. this
<br />shAent veil b-corne a resident aken for tax purposes if the r stay in the
<br />United Sw s ezaeeds 5 calendar }sans F- "Bever. paragraph 2 of the
<br />first Pvokcwl to the U_S.-China treaty (dated Ancl 3o, 19&) Mows the
<br />peveisrorrs of Amefe 2010 aontrwe to apply even after the Chinese
<br />sal c�a becomes a resident alien of the United States. A Chres-1
<br />saxient who quari5es for this excepbon (under paragraph 2 of the fast
<br />Protocol) and is relying an this exception to claim an exemption fmm lax
<br />an t>ar schabirship or felowshap Ttconte mould attach to Form W-9 a
<br />saaternert;l Sleet indudes the information d_scritkd above to support 1KA
<br />If you are a noreesidstt alen or a foreign Entity. gil-te *w requeste f the
<br />4Foro13ria7e sic mpletxi'.crin -S or Form Sett.
<br />Backup WMholding
<br />What is backup withhokfmg? Persons mooing certan payments to you
<br />must under certain condiaorrs r9ii-Wd and pay to the CpS 24% of such
<br />pa}mrerft Ties is ca.1--d'ba tufty wW iWding.' Payments that may to
<br />sLtjec•I m2 backup vrithMiding include. ttr rt are not Iirnifed to. interest-
<br />tax-ar- rrV irn=rest dridends. braker and Starter exchange
<br />trarsac-tians. rents, r aMes. nonemployee pay. payments made in
<br />seet)ercent of payTTient card and trim p" rfetwofk tmrsartions. and
<br />oerlain parrfsevis tram fishing boat operators Real ,a mate transactsons
<br />are not subject to backup wAhcldrtg.
<br />You era nA b�_ sLiblecct to backup withholdrt^3 on payments you recevre
<br />if you give tfre "_ Tue ter your corrW'nW. make the proper conficamions.
<br />and r_-pon all yew taxable infest and dhidends on your tax return.
<br />Payrnertts you receive will be subject to backup withhoidmg &
<br />T_ You do not furnish your 11N to The requester.
<br />2. Ya r da riot certify your TiN %Awn required {see the rrstructons Ior
<br />Part I l for dewilsa
<br />3. The IRS leis the requ ster that you Purr isheet an incorrect TiN:
<br />4 The 196 tafs you that you are subject to backup withhokkig
<br />becaus_: yxs dud not report all ymu interest and drvidends on your tax
<br />ra:utrrr fur reportable rrtereest and dividends only): or
<br />5. You do not certify to tip requester that you are rat subject to
<br />bacMQ wilt iold+ng. as described in dem 4 under `By siguing &,e Wed-
<br />out,brrn' above tfor repotiabie arterest and dvidend axounts uNried
<br />after T9W only}_
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