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Form W-S (Rov.3-2024)Plr,e2
<br />must obtain your correct taxpayer identification number fIlN), which
<br />may be your social eecurity number (SSN), individual taxpayer
<br />identifi cation number {lTlN}. adoption laxpayer identification number
<br />(ATIN), or employer identification number (ElN), to rsport on an
<br />information retum lhs amount paid to you, or oth€r amount reporlable
<br />on an information r€tum. Examples of infonnalion refumo include, btrt
<br />are nol limited to, fte following.
<br />r Form 1099-lNT {interest €amed or paid}.
<br />o Form 1090-DlV (dividends, including those from stocks or mutual
<br />funds).
<br />o Form 1099-MISC (various types of income, prizes, awards. or gross
<br />proceeds).
<br />. Form 1099-NEC (nonemployee compensation).
<br />r Form 1ff19-B {stock or mutual fund sales and certain other
<br />transactions by brokers!.
<br />r Form 109{l-S (proceeds from teal estate rransactiofls}.
<br />r Form 1099-K (merchant card and third-pany network transactions).
<br />i Form 1098 (ho.n€ mortgage inlerest|" 1098-E (student loan interFstl.
<br />aftl loga-T 0uhloh).
<br />o Form 10994 (canceled debt).
<br />. Form 1099-A {acquisition or abandonment ol secured property}.
<br />Use Form W-9 only if you are a U.S. person (ncluding a resident
<br />alien), to provide your con€cl TlN.
<br />Caution: lf you don't retum Fotm W-g to the requesterwith a TlN, you
<br />might be aubfecr to backup withholding. See What is hackup
<br />withholding,laler.
<br />By signing the filled-out form, you:
<br />1 . Certity that tho TIN you are giving is conect (or you are waiting lor a
<br />numb€r to be issu€d);
<br />2. Cartity lhalyou are not subioct to backup withholding; or
<br />3. Claim exemplion from backup withholding if you are a U.S. exempt
<br />payee; and
<br />4. Cer.tity to your non-foreign status for purposee of withholding under
<br />chaptor g or 4 of the Code (if applicable); and
<br />5. Certify that FATCA code{s} entered on this form (if any) indicating
<br />that you are exsmpt from the FATCA reporting is con€ct. See Whal /s
<br />FATCA Heporting, later, for further information.
<br />Not€: 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 use lhe requeste/s form if
<br />it is substantially similar to this Fom W-9.
<br />Definition of a U.S. person. Forlederal tar purposeq you are
<br />considered a U.S. person it you are:
<br />r An individual who is a U.S. cilizen or U.S. resilent alien;
<br />. A partnership, corporalion, cornpany. or association created or
<br />organized in the United States or underlh€ laws ol the United Staies;
<br />o An estate (other than a foreign estale); or
<br />. A dom€stic trust {as defined in Regulations seclion 301.7701-4.
<br />Establishing U.S, status lor purposes ot c*rapter 3 and chapter 4
<br />wilhholding. Payments made lo forsign persons, including certain
<br />dislributions, allocations ol income, or transfers of sales proceeds, rnay
<br />be sut{ect to wilhholding under chapler 3 or chapter 4 ol the Code
<br />tseclions 1441-14741. Under those rules, if a Form W-9 or other
<br />certification of non-foreign slafus has not b€€n received, a withholding
<br />agent, lransferee, or partnerehip (payor) generally applies presumptiotr
<br />rules that may require th€ payor lo withhold applicaHe tax from the
<br />recipient, owner, hangferor, or parlner (payee). See Pub. 515,
<br />Withholding of Tax on Nonresident Aliarc ard For€ign Entities.
<br />The lollowing persons must provid€ Form W-9 to the payor for
<br />purposes of establishing its non-foreign status.
<br />o ln the case of a disregarded entity with a U.S. owner, the U.S. ownar
<br />of the dioregarded entity and not the disrogsrded entity,
<br />o ln the case of a grantor trust with a U.S. granlor or olher U.S. ovrner,
<br />generally, th€ U.S. grantor or other U.S. owner ol the grantor trust and
<br />not the granlor trusl.
<br />o ln the case of a U.S. trust (other than a granlortrust), the U.S. trust
<br />and not lhe beneficiaries of lhe bust.
<br />See Pub. 5't 5 for mor€ information on provkling a Form W-g or a
<br />certification of non-foreign stahls to avcid withholding.
<br />Kittitas County Agreement for Services (rev.5/1'4/251
<br />Page 15 of 19
<br />Foreign per*on , ll you are a foreign person or tha U.S. branch of a
<br />loreign bank lhat has elec{ed to be lreated as a U.S. p€raon {under
<br />Regulations seciion 1 .1aa1-1(b)(2[iv] or other applicable gection lor
<br />chapter 3 or 4 purposest do not use Form W-9. lnstead, u3s the
<br />appropriale Form W-8 or Form 8233 (eee Pub. 515). lf you are a
<br />qualilied foreign peruion fund under Regulations section 1.8S7(l)-1(d), or
<br />a partneraftip ihat ie wholly owned by qualified foreign peneion funds,
<br />that is tr€at€d as a non-toreign p€rson for purposes of section 1445
<br />withholding, do not use Form W-9. lnstead, use Form W-8EXP (or other
<br />cedification of non-foreign status).
<br />Nonresident alien wfio becomes a resident alien. Generally, only a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />lreati€s contain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may pe.rmil an exemption from tax to
<br />conlinu€ for certain types of income even after lhe payee has otherwise
<br />become a U.S. resirJent alien for tax purposes.
<br />lf you are a U.S. re€ident ali€n lvlto is relying on an exception
<br />containsd in the eaving clause ol a tax treaty to claim anexemplion
<br />from U.8. tax on c€rtalt typBs of lncom6, you must attach a 6tatement
<br />to Form W-9 lhat specifies the follaring five items.
<br />t. The trealy country. Generally, this musl be the same treaty urder
<br />which yorr claimed exemption fom tax as a nonresidenl alien.
<br />2. Th€ tr€aty article addressing the income.
<br />3. The arlicle number (or localion) in the tax treaty that contains the
<br />saving clauae and ils exceptions,
<br />4. The typs and amount of income that qualifies for the exemption
<br />from lax.
<br />5. $rffcisnt facts to iustifo the exemption from tax under the terme of
<br />the treaty article.
<br />Example. Article 20 of the U.S.-China income tax treaty allows an
<br />exomption trorir tax for scholarship income received by a Chinese
<br />student tomporarily present in the United States. Under U.S. law, thie
<br />student will bocoms a resident alien tor tax purposes ff their etay in the
<br />Uniled States exceeds 5 calendar yeare. However, paragrcph 2 ol lhe
<br />first Protocol to th€ U.S.-China treaty {dated April 30, 1984) atlows the
<br />provisbns of Micle 20 to continue to apply w6fl aft€r the Chinese
<br />student beconreg a resident alien of the United Statss. A Chinese
<br />student who qualifiqs tor this exception {under paragraph 2 ot th€ first
<br />Prolocol) and is relying on this exception to claim an exemption from tax
<br />on their 6cholarghip oifellowship income would attach to Form W-9 a
<br />slatement that includes the informatbn described above to support that
<br />exemption.
<br />lI you are a nonresident alien or a foreign entity, give lhe requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup wirhholding? Persons making certain paymenls to you
<br />must under cerlain conditions withhold and pay to the IBS 24lo of such
<br />payrnents" This is called "backup withholding." Payments that may be
<br />sutrject to backup withholding include, but are not limited to, interest,
<br />tax-oxempt interest, dividends. broker and barter oxchang€
<br />transaclions, rents, royalties, nonemployee pay, payments made in
<br />s€ttlem€nt of payment card and third-party network ttansactions. and
<br />certain paymenls from lishing boat operators. Real eslate transactions
<br />are not s.rbject to backup wilhholding.
<br />You will not be subject to backup withholding on payments you receive
<br />if you give the requester your conect TlN, make the proper cerlifcations,
<br />and report all your taxable int€rest and diviJends on your tax retum.
<br />Payments you receive will be subject to backup withholding if:
<br />1. You do not fumish your TIN to the request€r;
<br />2. You do nol cerlify your llN when required {see lhe inslruclions for
<br />Part ll for details);
<br />3. The IBS tells the requester that you fumished an inconect TIN;
<br />4. Ihe IRS tells you frat you are subiect to backup withholding
<br />because you did not reporl all your interest and dividends on your tax
<br />retum (for reportable interest and dividends only); or
<br />5. You do not cerlify to ihe requester that you are not subject to
<br />backup withholding, as described in item 4 under "By signing the tilled-
<br />out lorm" abwe (for reportable interest and dividend accounts opened
<br />after 1983 only).
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