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Form W-9 {Fev.3-2024)Pqe2
<br />must obtain your co{r€cl laxpayer identification number filN), which
<br />may bs your social security number {SSN). individual taxpayer
<br />identifi cation number (lTlN). adoption taxpayer identifi cation number
<br />{ATIN), or employer identification number (ElN}, to r€port on an
<br />information retum lhe amount paid to you, or othsr amount reporlable
<br />on an information retum. Examples ol information retums include, but
<br />are not limiled to, the following.
<br />. Form log9lNT {inlerest eamed or paid).
<br />. Form lo99-DlV (dividends, including those from stocks or mulual
<br />tunds).
<br />r Form 1099-MISC (various types ol income, prizes, awards, or gross
<br />proceeds!.
<br />. Form 1099-NEC (nonemployee compensation).
<br />. Form 1099-8 {stock or mulual fund sales and certain oth€r
<br />transactions by brokers).
<br />o Form 1099-5 {proceeds from real estate transactions).
<br />. Form 1099-K (merchant card and third-party network transactions).
<br />. Form lO98 (home mortgag interestl, 1098-E (student loan interest),
<br />and 1098-T (tuition).
<br />. Form 1099-G {cancele'd debt}.
<br />r Form 1099-4 {acquisition or abandonment of secured property}.
<br />Use Form W-9 only if you are a U.S. person (including a resident
<br />alien), to provide your conect TlN.
<br />Caution: lf you don't retum Form W-9 to the requester wilh a TlN, you
<br />might b€ subject to backup withholding. See What is backup
<br />withholding,laler
<br />By signing tlre lillecl-out form, you:
<br />1. Certifu that the TIN you are giving is conect {or you ate waiting for a
<br />number to be issued);
<br />2. Certify lhat you ar€ nol subiect to backup withholding; or
<br />3. Claim exemplion from backup withholding if you are a U.S. exempt
<br />paye€; and
<br />4. Certify to your non-foreign status lor purposes ol withholding under
<br />chapter 3 or 4 of the Code (if applicable); and
<br />5. Certify that FATCA code{s) entered on this form [f any) indicaling
<br />that you are exempt {rom the FATCA reporting is conect. See What /s
<br />FATCA Repafting. later, for further information.
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to request your TlN, you must uss the requeste/s form if
<br />it is substantially similar to this Form W-9.
<br />Delinilion of a U.S. person. For federal tax purposes, you are
<br />considered a U.S- person if you are:
<br />. An individual who is a U.S. citizen or U.S. resident alien:
<br />. A pailnership, corporation, company. or association created or
<br />organized in the Unil€d States or under the laws of th€ United States;
<br />. An eslate {other lhan a foreign estate}; or
<br />. A dornestic trust {as defined in Regulations section 301 .7701-7}.
<br />Establishing U.S. status for purposes ol chapter 3 and chapter 4
<br />wilhholding. Payments made lo foreign p€ntons, including certain
<br />distributions, allocations ol income, or lransfers of sales proceeds, may
<br />be subtect to withholding under chapler 3 or chapter 4 of tho Code
<br />(sections '1441-1474t. Under those rules, if a Form W-9 or other
<br />certification of non-foreign status has not been received, a withholding
<br />agent, transferee, or partnership (payor) generally applies presumption
<br />rules lhat may require the payor lo withhold applicabl€ tax from the
<br />r€cipient, owner, transferor, or parlner (payee). See Pub. 515,
<br />Wilhhotding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must provide Form W-9 to the payor for
<br />purposes of establishing its non-foreign status.
<br />. ln the case ol a disregarded entity with a U.S. owner. the U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />. ln the case of a grantor trust with a U.S. grantor or other U.S. owner,
<br />generally. the U.S. grantor or other U.S. owner of the grantor trust and
<br />not the grantor trust.
<br />. ln the case of a U.S. trust (oth€r than a grantor trust), the U.S. trust
<br />and not the bsneficiaries of the trust.
<br />See Pub. 515 tor mors informalion on providing a Fo.m W-9 or a
<br />certification of non-foreign status to avoid withholding.
<br />Kittitas County Agreement for Services (rev.5/L4/25)
<br />Page 15 of 20
<br />Foreign person. lf you are a foreign penion or the U.S. branch of a
<br />foreign bbnk that has elected lo be treated as a U.S. person (under
<br />Regulations section 1.1441-1(blp}{ivl or other applicable seclion {or
<br />chapter 3 or 4 prrpoees), do not use Form W-9. lngtead, use the
<br />appropflate Form W-8 or Form 8233 (see Pub. 515). lf you are a
<br />qualified foreign pension fund under Reguhtions section 1 .897fl)-1 (d), or
<br />a partnership ihat is wholly owned by qualified foreign pension funds,
<br />thal is treat€d as a non-fonrign pecon for purposes of section 1445
<br />wilhholding, do nol us6 Form W-9. lnstead, w€ Form W-8EXP {or other
<br />cerlifcation of non-foreign stalus).
<br />Nonresident alien who becomes a resident alien. Generally, only a
<br />nonr€sident alien individual may use the terms of a tax treaty to rsduce
<br />or eliminate U.S. lax on certain lypes ol income. l-lowever, most tax
<br />ireati$ conlain a provision known as a saving clause. Exceptions
<br />sp€cified in lhe saving chuse may p€rmil an oxemption from lax to
<br />cbntinue for certain types of incorne even after the pays€ has otierwise
<br />become a U.S. r€sident alien for tax purposes.
<br />ll you are a U.S, rartdont alien who is relying nn an px.entinn
<br />containsd in lhe saving clause ol a tax treaty to claim an exemplion
<br />from U.S. tax on certain types of income, you musl attach a statement
<br />to Form W-9 lhat specilies the following live items.
<br />l. The lrealy country. Gen€rally, this must be lh€ same treaty under
<br />which you claimed exemption iom tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3. Ths arlicle number {or localion) in lhe lax treaty thal contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income that qualilies lor the exemption
<br />fom tax.
<br />5. Sufficient facts to iustify lhe exemption {rom tax under the ierms of
<br />lhe treaty article
<br />Exam4e. &ticle 20 of lhe U.S.-China incomi; tax tteaty allows an
<br />exemption from tax for scholarship income received by a Chinese
<br />student temporarily present in the United Slates. Under U.S. law, this
<br />student will becorne a residenl alien fot tax purposes if their stay in lhe
<br />United State€ exceeds 5 calendar years. However, paragraph 2 of the
<br />{irst Protocol to the U.S.-China treaty (dated April 30, 1984) allows the
<br />provisions of Article 20 to continue to apply even after the Chinese
<br />student becom€s a resident alien of the Uniled Slates. A Chinese
<br />student who qualifies for lhis exception (under paragraph 2 of the first
<br />Protocol) ard is rclying on this exception to claim an exemption from lax
<br />on their scholarship oi fellowship income would attach to Form W-9 a
<br />statement that includes the informalion described above to support that
<br />exemplion.
<br />lf you are a nonresident atien or a foreign enlity, give lh€ requ€ster the
<br />approprial€ completed Fom W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making cerlain payments to you
<br />must under cerlain condilions wilhhold and pay to the IBS 24% of such
<br />payments- This is called "backup withholding." Payrnents that may be
<br />subiect to backup withhoHing include. but are not limited lo. interest,
<br />tax-exempt inte(est, dividends, broker and barter exchange
<br />transaclions, rents, royalties, nonemployee pay, paynents made an
<br />sottlement of payment card and third-party n€twork lransactions, and
<br />cerlain paymenls from fshing boat operato.s. Beal eslate lransactions
<br />are not subject to backup withholding.
<br />You will not be subjeci to backup wilhholding on payments you receive
<br />if you give lhe requester your conect TlN, make lhe ptoper c€rlifications.
<br />and report all your taxable interest and dividends on your tax retum.
<br />Payments you receive will be subject lo backup withholding if:
<br />1. You do not fumish your TIN to the requestet
<br />2. You do rnt certify your TIN when required (see lhe instructions for
<br />Part ll for delails);
<br />3. Tlre IRS tells the requester that you fumished an inconect TIN;
<br />4. The lFlS tells you that you are sutriect to backup withholding
<br />becaus€ you did not report all your interssl and dividends on your tax
<br />retum for reportable int€rest and dividends onV); or
<br />5. You do nol certily to the requ€ster lhat you ate not subiect to
<br />backup withholding, as described in item 4 un&r "By signing the filled-
<br />out fom" above (for reportable inlerest and dividend accounts opened
<br />after 1983 only!.
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