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Fqrm W-9 {Flev.3-2024)Pase 4
<br />Z-The United States or any of its agencies or instrumentalilies'
<br />3-A state, the District of C,olumbia, a U.S. commonwealth or territory
<br />or any of lh€ir polilical suMivisions or instrumenlalilies.
<br />4-A foreign govemmenl or any of its political subdivrsions, agencies,
<br />or instumentalities.
<br />5-A corporation.
<br />6-A dgaler in securilies or commodities required to register in the
<br />United States, the Dislrict of Columbia, ar a U.S, commonweallh or
<br />terilory.
<br />7-A fulures commigsion merchant registered wilh lhe Commodity
<br />Futures Trading Commission.
<br />8-A real estate investment trust.
<br />9-An entity registered at all times during the tax year under lhe
<br />lnveslment Company Act of 1 940.
<br />10-A conlrrron t{url furrd op6r-atcd by a bank undar scr:tiotr 504{a}.
<br />'l 1 -A financial institution as defined under section 58'1.
<br />12-A middleman known :n lhe investment community as a nominee or
<br />custodian.
<br />13-A trust exempt from tax under section 664 or described in section
<br />4947.
<br />The {ollowing chart shows types of paymenls that may be exempt
<br />from backup wilhholding. The chart applies to the exempt payees listed
<br />above, 1 13,
<br />lF the payment is lor THEN the paymenl is exempl
<br />lor...
<br />. lnterest and dividend payntents All exempt payees excepl
<br />lor I-
<br />r Brokertransactions b(empt payees 1 4andG
<br />through 11 and all C corporations.
<br />S corporations must nol entet atl
<br />exempt payee code because they
<br />are exempt only for sales oJ
<br />noncovered securities acquired
<br />pnor 1o 2Q12.
<br />. Barter transaclions Exempt payees 1 through 4.
<br />and
<br />F-A dealer in securilies, commodities, or derivalive iinancial
<br />inslruments fnc:uding notional principal contracts, futures, fotwards,
<br />and optiona) lhat is registered as such under the laws of lhe United
<br />Slateg or any stale,
<br />G-A real e€tate anvestment Uusl-
<br />H-A reEulated investment company as defined in section 851 or an
<br />entity registered at all times during tfie ta:t year under the lnvestsnenl
<br />CsmpanyAftof lg.l0.
<br />l-A common trust tund as defined in section 584{a).
<br />J-A bank as delined in section 581.
<br />K-,A broker.
<br />L-A lru€t Exempt lrom tax under section 664 or d€scribed in section
<br />aeaT{a){1.}.
<br />M-A lax-exempt trust undet a section 403{b} plan or section 457{9}
<br />pl€n
<br />Note: You may wish to consult wilh the financial inslilution requesting
<br />this lorm to determine whether the FATCA code and/or exempt payee
<br />code slrould be completed-
<br />Line 5
<br />Enter your address {number, street, and apartmsnt or suite number}.
<br />This is where the requesler oI tfris Form W-9 will nrail your information
<br />retums. lf th;s address differs from the one the requester already has on
<br />fite. enter "NEW" at lhe top. lf a new address is provided, there is still a
<br />chance lhe old address will be used until the payor changes your
<br />address in their reoords.
<br />Line 6
<br />Enter your city, slate, and ZIP ccde.
<br />Part l. Taxpayer ldentification Number {TlN}
<br />Enter your TIN in ihe appropriale box. l{ you are a residenl alien and
<br />you do not ha're, and are not eligible tc get, an SSN, your TIN is your
<br />:BS ITIN. Enter it in the entry space for the Social security number. tf you
<br />do not have an lTlN, see Flow to gel a Tlll below.
<br />lf you are a s.ole proprietor and you have an ElN, you may enter eitfier
<br />your SSN or ElN.
<br />lf you are a single-member LLC that is disregarded as an enlhy
<br />seoarale from its owner. enter the olvner's $SN {or ElN. if the owner iras
<br />on'e1. tf the LLC is classified as a corporation or Partnenhip, enter the
<br />entitlr's ElN.
<br />Note: See lrfihaf Alame and Number To Give the Reguester, later. for
<br />{urther clarification ol name and TIN cornbinations.
<br />How lo get a TlN. lf you do not have a TlN, apply {or one immediately.
<br />To apply for an SSN. get Form SS-5, Application for a Social Securily
<br />Card. from your local 9SA office or get lhis form online al
<br />rvww.SSA.gov. You may also gel this lorm by calling 80O-772-1213. Use
<br />Fonn W-7, Application lor IRS Individual Taxpayer ldenlification
<br />Number, to apply for an lTlN. or Form SS-4, Application for Employer
<br />ldentificalion Number, lo apply for an ElN. Ycu can apply for an EIN
<br />online by accessing lhe lFlS websile at irywwirs.govlE/N. Go to
<br />www.irs-govlFarms to view, download, or print Form W-7 and/or Form
<br />S5-+. Or, yuu Latt gu to www.irs.lprvl}xletFunns \s placc att ordet altd
<br />ha're Form W-7 xrdlor Fotm SS-4 mailed to you within 15 business
<br />days.
<br />lf yru are asked to complete Form W-9 bul do not have a TlN, apply
<br />{or a TIN and enter "Applied Fot" in the space lor the TlN, sign and date
<br />the fonn, and give it to the requester. For interest and dividend
<br />paymenls, and certain payrnents made r'{ith respect to readily tradable
<br />instruments, you will generally have 60 days lo gel a TIN and give it to
<br />lhe requester b€fore you are subiect to backup withholding on
<br />paymenls. The 60-day rule doee not apply to olher types of paymenls'
<br />Ycu wiil be subject to backup withholding on all such payments unttl
<br />you provide your TIN to the requester-
<br />Note: Entering "Applied For'' means that you have already applied {or a
<br />TIN or tirat you iniend to apply for one soon. See also Esfabl,shiltg l!.5.
<br />status for puryoses of chapter 3 and chapter 4 withholding, earlier, for
<br />when you may instead be subiect to withholding under chapter 3 or 4 of
<br />lhe Coda,
<br />Caution: A disregarded u.S- entity that has a foreign owner must use
<br />the appropriate Form W-8.
<br />r Paymenls over $600 required to
<br />be reported and direct sales over
<br />$5,ooo'
<br />Generally, exempt payees
<br />1 through 5.'?
<br />Exempt payees 1 through 4,r Payments made in settlement of
<br />payment card or third-party
<br />network lransactions
<br />l See Form 1099-M|SC, Miscellaneous lnformation. and its instructions.
<br />2 However, the following payments made lo a corporation and
<br />reportable on Form 1 099-MISC are not exempt from backup
<br />withholding: medical and health care payments, attomeys'fees, gross
<br />proceeds paid to an attorney reportable under seclion 6045{fl, and
<br />payments for services paid by a federal sxecutive agency.
<br />Exemption lrom FATCA reporting code. The following codes idenlify
<br />payees thal are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form for accounts maintained outside
<br />of lhe United States by cerlain foreign financial institulions. Therefore, i{
<br />you are only submitting this form for an accounl you hold in the United
<br />States, you may leave this {ield blank. Consult with the person
<br />requesting this form if you are uncertain if the financial insliblion is
<br />subiect to these requirements. A requester may indicate that a code is
<br />not required by providing you wilh a Form W-9 with "Not Applicable'.{or
<br />any sidrilar indication) enlered on the line for a FATCA exemption code.
<br />A-An organization exempt from tax under seclion 501 {a) or any
<br />individual retirement plan as defined in section 77o1(a)(37l
<br />B-The United States or any of its agencies or instrumentaliti$.
<br />C-A state, the Dislrict of Columbia, a U-S- commonwealth or
<br />lenitory, or any of their political subdivisions or inslrumentalities.
<br />D-A corporation the stock of which is regulady traded on one or
<br />more established securilies markels, as described in Regulations
<br />section 1. 1.172-1 (c)(.1 )(i).
<br />E-A corporatisn that ie a member of lhe same expanded affiliated
<br />group as a corporation described in Regulations section 1.1 472-1 {cX1){i)-
<br />Kittitas County Agreement for Services (rev.5/14/251
<br />Page 17 of 20
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