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Form W-9 (Rev.3-2024)Pase 4
<br />2-The Uniled Stat$ or any ol its agencies or instrumentalities.
<br />3-A state, the Distdct of Columtria, a U.S. commonw€alth or terdlory,
<br />or any of thdr political subdivisions or instrumentalities.
<br />4-A foreign govemment or any of its political subdivisions, agencies,
<br />or instrumenlalilies.
<br />5-A corporation.
<br />6-A dealer in securities or commodities required to registet in the
<br />United Stales, the Dislrict of Columbia, or a U.S. commonweallh or
<br />tonitory.
<br />7-A futures commission merchanl registered with ths Commodity
<br />Futures Trading Commission.
<br />8-A real esiate investm€nt trust.
<br />I -An entity registered at all times during the tax year under the
<br />lnvestment Company Act of 1940.
<br />1o-A common trust fund operated by a bank under section 584(a).
<br />I t -A firrarrcial institullon as deflned under s€cllon 581.
<br />12-A middleman known in the investment community as a nominee or
<br />custodian.
<br />13*A trust exempt from lax under section 664 or described in section
<br />4947.
<br />The following chart shows types of payments thal may be exernpt
<br />from backup withholding. The chart applies to the exempt payees listed
<br />above, l through 13.
<br />lF the paynrent is lor THEN the payment is exempt
<br />for...
<br />. lnterest and dividend payments All €xempt payees except
<br />for 7.
<br />. Broker Exempt payees 1 through 4 and 6
<br />through 1 l and al! C corporalions.
<br />S corporations must nol enter an
<br />exempt payee code because they
<br />are exempt only for sahs of
<br />noncovered securities acquired
<br />to 2012.
<br />. Barter transaclions Exempt payees 1 through 4.
<br />and
<br />o Payrnents over required to Generally, exempl pay€es
<br />be reported and direct sales over
<br />s5,0001
<br />1 through 5.:
<br />. Payments made in settlement of Ex€mpt payees 1 through 4.
<br />F-A dealer in securities, commoditieg or derivative financial
<br />insiruments {including notional principal contracts, fulures, forurards,
<br />and options) that is registered as such under the laws ofthe United
<br />Slates or any stat€.
<br />G-A real estale inv€stment tust.
<br />H-A regulated investrnent company as defined in sectbn 851 or an
<br />entity r€gistered at all times during the tax year under the Investrnent
<br />company Act ot 1940.
<br />l-A common trust {urd as defined in seclion 584(al.
<br />J-A bank as defined in section 581.
<br />K-A broker.
<br />L-A lrust exempt from tax under section 664 or desc.ibed in section
<br />4e47{a)(1).
<br />M -A tax-exempt trust under a section 4O3(b) plan or section 457(9)
<br />plan.
<br />Notol You may wioh to oonoult with thc finonoiol instilution rcqucsting
<br />this form to determine whelher the FATCA code and/or exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address {number, str€et, and aPartm€nt or suite number}.
<br />Thig is where the requesler ol this Form W-9 will mail your information
<br />retums. ll this address differs from lh€ one the raquester already has on
<br />file, enter "NEW' at the top. lf a new address is provided. there is stilla
<br />chance the old address vrill be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your city, slate, and ZIP code.
<br />Part l. Taxpayer ldentification Number (TlN)
<br />Enter your TIN in the appropriate bor. lf you are a resident alien and
<br />you do not have, and ar6 not eligible to get. an SSN, your TIN is your
<br />IRS fTlN. Enter it in the entry space for the Social security number. lf you
<br />do not have an fflN, see How to Wt a IIN below.
<br />ll you are a sole proprietor and you have an €lN, you may entet either
<br />your SSN or ElN.
<br />lf you are a single-member LLC that is dis.egatded as an enlity
<br />separate from its owner. enter the owner's SSN {or ElN, if the owner has
<br />on'el. tf the LLC is classified as a corporation or fartnership, ent€r the
<br />entity's ElN.
<br />Nole: See What Name aN Number To Give tfe Requester, later, for
<br />lurther clarification of name and TIN combinations.
<br />How to get a TlN. ll you do not have a TlN, apply for one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Secudty
<br />Card, from your local SSA offrce or get lhis form online al
<br />www.SSA.gov. You may also gel this lorm by calling 800-772-1213. Use
<br />Form W-7, Application for IRS lndividual Taxpayer ldentificalion
<br />Number, to apply for an [TlN, or Form 55-a, lpplication for Employer
<br />ldentification Number, to apply for an ElN. You can apply for an EIN
<br />onlin€ by accessing the IRS website at wwu,.irs.govlFlN. Go to
<br />www.irs.govlForms to view, downloa4 or print Form W-7 and/gr Form
<br />SS-4. Or: you can go to www.irs.govlOrdeforms to place an order and
<br />have Form W-7 and/or Form SS-4 maited to you wilhin 15 business
<br />days.
<br />lf you are asked to complete Form W-9 but do not have a TlN, apply
<br />for a TIN and enter "Applied For, in the space for the TlN, sign and date
<br />the form, and give it to the requester. Fot interesl and dMdend
<br />payments, and certain payments made with resP€ct to readily lradable
<br />inslruments, you will generally have 60 days lo gei a TIN and giv€ it lo
<br />the requester b€fore you are subiect to backup withholding_on
<br />payments. The 60-day rule does not apply to other types of payments.
<br />You will be subject to backup withholding on all such payments until
<br />you provide your TIN to the requesler.
<br />Note: Entering "Applied For' means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Fstab/ishing U.S.
<br />status lor purposes of chaptei 3 and chapter 4 withholding, eadier, for
<br />when you may instead be subject to wilhholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. enlity that has a loreign owner must us€
<br />the appropriate Form W-8.
<br />payment
<br />network
<br />card or third-party
<br />lransactions
<br />l See Form 1099-M|SC, Miscellaneous lnformation, and its instructions.
<br />2However. the following payments made to a corporation and
<br />reportable on Form 1099-MISC ;tre not exempt from backup
<br />withholding: medical and health care payments. attomeys'fees, gross
<br />proceeds paid to an attorney reportable urder seclion 6045(f), and
<br />payments for services paid by a federal executive agency.
<br />Exemption frorn FATCA r€porling code. The following codes identify
<br />payees that are exempt from reporting under FATCA. These codes
<br />apply to persons submitting this form lor accounts maintained outsid€
<br />of lhe Uniled States by cerlain foreign linancial institutions. Therefore, if
<br />you are only submitting this form for an account you hold in the United
<br />States, you may leave this tield blank. Consult with the p€rson
<br />requesting this lorm if you are uncertain il the financial institution is
<br />subiect to these requirements. A request€r may indicale that a code is
<br />not required by providing you wiih a Form W-9 with "Nol Applicable" (or
<br />any similar indication) enlered on the line for a FATCA exemption code.
<br />A-Ar1 organization exempt from lax und€r seclion 501{a) or any
<br />individual relirement plan as defined in section 7701(aX37).
<br />B-The United States or any of its agencies or instrumentatities.
<br />C-A state, th€ Dstrict of Columbia, a U.S. commonwealth or
<br />tenitory, or any of their political subdivisions or inslrumentalities.
<br />D-A corporation the stock of which is regularly lraded on one or
<br />more established securilies matkets, as described in Regulations
<br />section 1.1472-1(cX1Xi).
<br />E*A corporation lhat is a member of the same expanded af{iliated
<br />group as a corpo,ation described in Regulalions section 1.1472-t(cxlxi).
<br />Kittitas County Agreement for Services (rev. 5174/25)
<br />Page 17 of 20
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