Laserfiche WebLink
Form W-9 iF ev. 3-2424) <br />Certan payees and payrmerrts ai e exempt from backV w&jhdd-,g- <br />See Exempt payee code. later, and the separate Ins--rx6ors 5Dr the <br />Requester of Form W-9 for mare infortrtaturi <br />See also Fst ditF W us sraLw for pcapasas oecftapor3and <br />cuter d wrthhokfMg, ex'Fer. <br />What Is FATCA Reporting? <br />The Foreign A£,aunt Tax Compliance Act tPA]-CA, r- r res a <br />participating foreign firkv c institution to report alt U.S, ataour'd <br />Holders that are sgea5ed U.S. persons. Certain pays am exempt fmrrt <br />FATCA reporting. Sea Fxernp6on [roar Ff TUA repafWW code. UX-r, and <br />the Instructions far the Requester of Form W-9 far more infzmratiN-� <br />Updating Your Information <br />You must provide updated information w wry person to whom yoc <br />claimed to be an exempt payee if you are no brger an exempt payee <br />and anticipale receiving reportable payments in the, f>rhre ir,,- this <br />pemont For example. you may need to provide updated inlionnation if <br />you are a C corporation that ekwft to be. an S mrporcdon, of iF {ou are <br />no longef tax exempt. in addition. you must famish a new Form er 4 if <br />the name or TIN changes for the acootxtt for example. iF the grantor ae a <br />grantor trust dies. <br />Penalties <br />Failure to furnish TIN. If you Fart to furnish your correct TIN to a <br />rectaester. you are subject to a Wally of 60 for each such W1-i e <br />unless your failure is due to reasonable cause and mat to wiM, neghect. <br />CiO penalty for false information with respect to withholding. If yrsa <br />make a false statement with no reasonable trans turd. vest is in no <br />backup withholding, you are subject to a S5W penaitg. <br />Criminal penalty for falsifying information. Willfully Wsitrvrg <br />certficatons or afEnnations may subject you to crimmal penalties <br />indudng fines anWor in prisonmertt <br />Misuse of T1Ns. If the regnresler drsdoses or uses TIUs in 4iWoo a <br />federal law. the requester may be subject to chit and awl inal penat'a�. <br />Specific Instructions <br />Line I <br />You must enter one of the following on this line: do not feat tls Wr <br />blank The narne should snatch the rrarne on your lax reams. <br />IF this Farm W-9 is For a joint account (other than-i an aaxu # <br />mamtainecd by a fcfaign financial institution i RFi tSt first and&;ern <br />circle, the nanne of the person or entity whicise number roe entered in <br />Part I of Form W-9. IF you are providnq Form W-9 to an FFI b document <br />a joint aooaunL each holder of the account that is a U.S. pe'son rrffst <br />provide a Form W-9. <br />• IncHviduaF. Generaly, enter the name shown co year tax return. If you <br />have changed your last name without informing the Soaarl Securty <br />Adrninistraton (SSA) of the name change. enter fast name. ffna law <br />name as shorm ore your social 9,-m fity card. arc} +.,new last name. <br />Note for MN applicant: lister your inndsidual manse as n rras entered <br />on your Form W-7 application, lime 1a. This should also be the same as <br />the name you entered on the Farm 1046 you iced voh y" applica on. <br />• Sale proprietor. Enter your indivdual fray as shiawn cup yoau Farris <br />14=11 on !ne 1. Enter your business, trade. or "doing business as O&N <br />mama on line 2. <br />• Partnembip. C corporation. S corporation, or LLC. o#wr than a <br />disregarded entity. Enter the errlitys tame as sh ovin on the entity's. tax <br />return an line 1 and arty business. trade. or D13A nitre an line 2 <br />• Other entities. Enter your name as shown on required U-S_ fadesaI man <br />documents on Fine 1. This name should match the. name shown on tt a <br />charter or other legal document creating the entity. Enter any busi,r.-- <br />trade, oe DBA rtarne on trte 2. <br />• Disrsgirde l entity. In gmetal, a business aamity that has a single <br />owner. including an LLC. and is rmt a corporatiom is disregarded as an <br />- ity separate from its owner (a dsregarded erttisy}. Sea Reguialions <br />section 301.Tftl1-2(cKZt. A disregarded entity st oLk ctiedx 1-e <br />appropriate box for the tax classifcation of its o%Tw. cErfter the owrreds <br />r%3rma on tine 1. The name of the owner entered on line 1 should rw%w <br />be a disregarded entity. The name on lira3 l should be ttra name shown <br />on the income tax return an which the inane should be sported. For <br />Kittitas County Agreement for Services (rev. 5/14/25) <br />Page 16 of 22 <br />P39t3 <br />example. tf a foes p LLC dat is treated as a died an ilv bar U-S. <br />federal lax purposes has a srrale owner flat is a t4.S, persona ft L.S. <br />awn"- Is name is miclured to be praw.rxd on fine 1_ of the cirect Owner d <br />the. ernity is also a t%egarded entry. enter tta irs;,saner tftw is rn: <br />disregeced for federal tax ptrpzes. En-r the dmrgwdcd a sbityrs <br />name on urae 2- H the IYAYPV ai Ile d+s*egard--i entity Is a farsgn p <br />the owner rmist compta�,- an appropr4te Farm IN-6 irsWead of a Frm <br />W-a This is the tie %-en it ttfe irxayn person tress a U.S. Tft <br />Line 2 <br />It ti h3ve a lupines name. trade To". MA narm or disregarded <br />aiitky name, enter it an fire 2- <br />Una 3a <br />Check the appropriate box an fine 3a for the U.S. federal ta-tti <br />classftaboo of the person whose name is entm-cl ar fsrr- 1. F. hxi, cc* <br />acne box an line 3a. <br />IF the enthyiutdvidual on fine d <br />T KEN check the box for ... <br />isaN--- <br />• Corporati , n <br />Carpordhov- <br />• Individual ar <br />Irtdviduai sde proviewt. <br />• sa4a proprietorship <br />• LI-C dassiFed as a par tip <br />13nvted hablitir conpareyr and <br />fur U.S. federal tax purposes or <br />enter the appropi ate tax <br />• LLC lhat has filed Form M32 or <br />dass�ati;om <br />2553 6-acting to be taxed as a <br />P = Fartnemshp. <br />corporal iarr <br />C = C co poralxvk or <br />S = S oorpCrahcrL <br />• Partrrer5tsp <br />Rar��n'srrip. <br />• Trusflesta[e <br />Trusts�tate. <br />Line 3b <br />C heck this bmx if you are a p&uwr I* [i cluding an, LLC clxmliW as a <br />pa tfcrslip for US_ federal tax p.uposes}, trust or s"a lhaa has arrr, <br />foreign partraers. -ArKn. or bezaficianes, and you are prcrrixdiii g t1� <br />form to a partnership-1r"t or estates in which �cu ha%* an ownership <br />interest You must dxxc* She box on b-* 3b i= you n3cei a3 a Farm W4 <br />for dmurrar"ry, 2Videncel imm any partrw. owner. or ben iary <br />establishing foreign staffs or H you recekea Form W-9 ism arty <br />partner, owner. or beneficiary that has checked this box an fete 3b. <br />Note: A parrnership that provides a For n IM-9 and cineclxs box 3b may <br />be required to complete S�hedules K-2 and K-3 (F-w-m 1L'65L For mom <br />in7fornVhan, see the partnership heir=fixes for Sdrzdxdes K-2 and K-3 <br />[Farm IM.t. <br />Id you ate reWred to tample�* lint 3b but i al to do so. you may riot <br />naa -.a the infamtation necessary to file_ a comEcl infotmaitio n return with <br />the PS or famish a o=e t payer s=er neat to gear partsrers ar <br />beneficiaries. See. for exaample. sec dons 66M 6722."672s for <br />+A may apply. <br />Line 4 Exemptions <br />if you are exempt frorrn backup w+thhoidnc an for FATCA reparLng- <br />e:tLer in the appropriate s- r e fxt Inca a w%y crxleiya tiraLnray apply to <br />SOU - <br />Exempt payee code. <br />• indrAduals [Including sale propnetamsy are dal exempt irar n <br />bad-j-p vAtbolding. <br />• Exeepi as provided beho H_ oorporadons are exempt moan teckW <br />v ihho]dng for certain payrr-nun, incItAirag rnttres t and dyid,2nds. <br />• Corporations are Trot a xempt from backup w.-- dioidirx3 for payrTeffts <br />made in satSfefnefntof pa?,me tt card or Ord -party rnatauufk tr.iore_ <br />Corporaticos are not exerrxpt tram backup wiftd ding Ywatr re%,ect to <br />atfomeys fees or grass proceeds pad to aHornays, ar4 corprrabcrfs <br />that provide medical or health care services are no-[ exempt wft respect <br />to pafr>- reparh Ue on Form tO99-MISC. <br />Th-- loiawing cades identity payers that era exernpi from backup <br />-Ai thholdng- Fnter the appropriate code in the space on fine 4- <br />1 — Ar orgarnzz_atio n exempt tam tax under section 501 tag any 04A or <br />a Custodial account under section 4R3tvX-A id ttre account satisfies the <br />mcluiremants of section -W MS( <br />