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Form W-9 {Rev. 3-20241 Pase2
<br />must obtain your correct taxpayet identificatjon numb€r [IlN)' which
<br />may be your social security numbet {SSNI. individual taxpayer
<br />ideirti{ication number {mN}. adoption laxpayer identificstion number
<br />{ATIN), or employer identitication number {EllU, to report on an
<br />inforn:ration relum the amount paid to you, tr othsr arnount repottable
<br />on an informalion relum" Exarnples of informafion refums include, but
<br />are not limited to, fte following.
<br />o Form I099JNT {interest eamed cr paidf.
<br />o Form 1099-DlV idMdends, including those {rom stocks or mutual
<br />funds).
<br />. Form logg-MISC (various types of inoome. priz*s, awards, or gross
<br />proceeds).
<br />' Form 1099-NEG inonemployee compensation),
<br />r Fonn 1099-8 (stock tr mutual lund sales and c€ttain other
<br />transactions by b:okers|.
<br />. Form 1009-5 (proceeds hom real estate tansaclions).
<br />. Form 1099-K (merchant card and third-party nglwork transaclionB).
<br />r Form 1098 (home mortgage interestl. 1098-E {student loan interest),
<br />and .1098-T (tuilion).
<br />r Form 1099-C {canceled debt}.
<br />r Form .l099-A (acquisilion or abandonment ol secured property).
<br />Use Form W-9 only if you are a U.S. person $ncluding a resident
<br />alien), to prov:de your conect TlN.
<br />Gaution: lf you don't retum Form \n/-9 to the requester with a TlN, you
<br />might be subiect to backup withholding.SeeWhat is backup
<br />withholding, laler.
<br />By signing the lilled-oul lorm, you:
<br />1. Certify that the TIN you are giving b conec! {or you are waiting {or a
<br />number to be issued);
<br />2. Cedify that you are noi subi€ct to backup withholding; or
<br />3. Claim exemplion fiom backup withholding it you are a U'S- exempt
<br />payee; and
<br />4. Certify lo your ron-Joreign status for purposes of lvilhholding under
<br />chapter 3 br 4 bf the Code {if applicable}: and
<br />5. Certi{y that FATCA code{s} entered on lhis form {f any) indicating
<br />that you aie exempt from the FATGA reporting is conect' See What Js
<br />FATCA Reporting, later, for further infonnation.
<br />Note: lf you are a U-S. person and a requesler gives you a form other
<br />than Form W-9 to request yourTlN, you must use the requester's form if
<br />it is substantially similar to this Form W-9,
<br />Definition of a U.S. person, For federal tax purposes, you are
<br />considered a U.S. person il you are:
<br />o An individual who is a U"S. cillzen or U.5. residenl alien;
<br />. A partnership, corporation. company, or essociation created or
<br />orgiinized in tlre United States or under lhe laws of the United States;
<br />. An estate {other than a foreign estale): or
<br />. A domestic lrust {as def ned in Regulations seclion 301.7701-4.
<br />Establishing U.5. status for purposes of chapter 3 and chapter 4
<br />withholding. Payments mads 1o foreign persons, including certatn
<br />distriburioni, alldcations of income, or transfers of sales proceeds, may
<br />be subject to wilhholding under chapler 3 or chaPler 4 ol the Code
<br />(sections 1M1-147 4), Under those rules, il a Form W-9 or other
<br />certiftcation of non-foreign status has not been received, a withholding
<br />agent, transferee, or pal*rership (payorl generally applies presumption
<br />niles lhat may require the payor to 'tdthhold apflicable lax trom the
<br />recipient, owner, traneferor, or partner {payee}. See Pub. 51.5,
<br />Wilhholding of Tax on Nonresident Aiens and Foreign Entities"
<br />The following persons must provide Form W-9lo the Payor for
<br />purposes of establishing its non-foreign slalus.
<br />r ln the case of a disregarded entity rsith a U.5. o*rner, lhe U-S. owner
<br />of lhe disregarded entity and not the disregarded enlity.
<br />o ln the case of a grantor trust with a U.S. granlo-r or other U'S. owner,
<br />generally, lhe U.S:grantor or olher U.S. owner of the grantor lrust and
<br />not the grantor trust-
<br />r ln the case of a U.S. trust {othe. than a grantor trusl), the U.S. trust
<br />and not the beneficiaries ol the bust.
<br />See Pub, 515 tor mors information on prouiding a Form W-9 or a
<br />certification of non-foreign status 1o avoid rvithholding'
<br />Kittitas County Agreement for Services (rev.5/14/251
<br />Page 15 of 20
<br />Foreign person. lf you are a foreign person or tfie U.S. branch ol a
<br />foreiqi bbnk that hds elected to be trealed as a U.S, person {under
<br />Regulations seclion 1.1441 -1S){2[v) ot other appfrcable section lor
<br />chapter 3 or 4 purposes), do not use Form W-9. lnstead. use the
<br />appropriate Form W-8 or Form 8233 {see Pub. 515}- ll you are a
<br />quatifibd foreiqn pension fund under Reguhions section 1.897fl)- l{d)' or
<br />ej partnership That is rvholly owned by qrlatified forelgn pension funds,
<br />that is treatdd as a non-foreign person for purposes sf s€clion 1445
<br />withholding, do not use Fofm W-9. lnslead, use Form W-86(P (or other
<br />certifi cation ol non-foreign statusl.
<br />Nonresident alien who becomee a resident alien. Generally. only a
<br />nonresident alien individual may use the te.rns ol a lax treaty to .educe
<br />or eliminate U.S. tax on certain typeg of income" lloweuer' most tax
<br />treaties contain a provision knqwn as a saving clause. €xceplions
<br />specified in the saving clause may permil an exemption ftom tax to
<br />cbntinue for certain tylpes of income even after lhe payee has otherwise
<br />hpnnmc a I I S reidanl alien fnr tar nllrfnsc
<br />lf you are a U.S. resider* alien who is refoing on an exception
<br />contirined in th€ Baving clause ol a lax treaty to claitn an €xemplion
<br />from U.S. lax on certain typas of income, you must atlach a statement
<br />lo Form W-9 lhat specifies the {ollowing {ive iterns.
<br />1. The tr€aty couniry. Generally, thia must be the sarne bealy urrcer
<br />which you claimed exempiion ftom tax as a nonresident albn.
<br />2. The treaty article addressing the income.
<br />3, Jhe arlicle number (or location) in the tax tre9ly that contains the
<br />saving clause and its excePtions.
<br />4. The typ6 and amount of incorne that qualifies {sr tfte exemption
<br />from tax.
<br />5. Sulficient facts to iustitr lhe exemption lrom tax under the terms cf
<br />the treaty article.
<br />Example. Anicb 2o of tha U.S.-China ;ncome tax ilealy allows an
<br />exemptibn from tax for scholarship income r+ceived by a Chinese
<br />studeht temporarily ptes€nt in the United States. Under U-S' law, this
<br />student will become a resident alien for tax purposes if their stay in the
<br />United Stales exceeds 5 calendar yeare. Howevet, paragraph 2 o{ the
<br />Jirst Protocol to the U.S.-China treaty (dated Apnl 30, 1984) allows the
<br />provisions of Article 20 to conlinue to apply even after the-Chinese
<br />student becomes a residenl alien o{ the United States. A Chines€
<br />student who qualifies for lhis exception {under paragraph 2 of the first
<br />Protocol) and is relvino on this exceDlion to chirn an exemption from tax
<br />on their 6cholarshif oifellowship iniome would attach to Form W-9 a
<br />statemenl thal includes the inlormalion desatibed above to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form 8233-
<br />Backup Withholding
<br />What is backup withholding? Persons making cerlain paymentsto you
<br />must under ceriain conditions withhold and pay to the IRS 2'l% of such
<br />payments. This is called ''backup withholding." Payrnenls that may be
<br />subjecl to backup withholding include, but aJe nat lirnited to, interest,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents. royalties, nonemployee pay, payrnents made in
<br />settlsment o{ payment card and third-patty net'trork l.ansactions, and
<br />certain paymdnti lrom fishing boat ope.ators Rsal eslate traneactions
<br />are not s{biecl to backup withholding.
<br />You wilt not be subject 1o backup withholding on payrnents you receive
<br />il you give ihe requester your corect TlN, nrake lhe proper cerli{ications,
<br />and report all your taxable interest and dividends on your tax return.
<br />Paynrents you receive witl be subject to backup wilhholding if:
<br />1. You do not fumish your TIN to lh€ r€questel]
<br />Z.You do not certify your TIN rvhen required {see lhe inslruclions for
<br />Part ll for detailsli
<br />3. The IRS tell6 the requester that you fumished an incorrect TIN;
<br />4. The IRS tells you that you are subiecl to backup wilhholding
<br />because you did not report all ycur interest and dividends on ymr tax
<br />retum (for reportable inlerest and dividends only); or
<br />5. You do not certi{y to the requesler that you are not subiect io
<br />backup withholding, ds describeii in item 4 under "8y signing the filled'
<br />out toim" above (for reportable interaat and dividend accounts opened
<br />after'1983 only).
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