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Form W-9 (Rev. 3-m24)Plg.e2
<br />must obtain your corect laxpaye( identificatbn number ffiN), trfiich
<br />may be yow social security number (SSN), indivirhnl taxpayer
<br />idenlifcation number (mN), adoption laxpayer k entification number
<br />{ATlNf , or employer identification number (ElN), to r€port ofl an
<br />inlormatinn retum lhe amou'lt paid to you, or olher arnounl reporlable
<br />on an information relum. Examples of informalion r€furns include, but
<br />are not limited to, ihe following.
<br />. Fom 1O99JNT (interest eamed or paid).
<br />o Form lO99-DlV (dMdends, including those from slocks or mutual
<br />lunds).
<br />o Form 1 099-MISC (vadous types of income, pizes, awxds, or grose
<br />procaeds).
<br />. Form '1099-NEC {nonemployee compensation}.
<br />r Form 1O99-B (stock or mutual fund sales and certain oth€r
<br />Irar rsactlons by brok€rs).
<br />o Form 1O99-S (proceeds fom real estale trarca6{ions).
<br />r Form 1O99-K (merchanl card and third-party network transactions).
<br />o Form 1O98 (hotno mortgage interestl, 1098-E (student loan inter€stl,
<br />and 1098-T (tuition).
<br />. Form 1099€ (canceled debt|.
<br />. Form 1099-A (acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person (lncluding a resident
<br />alien), to provide your con€ct TlN.
<br />Caution: lf you don't retum Fonn W-9 to the requesterwith a TlN, you
<br />might be subiect to backup withholding. See What rb bac&up
<br />witlrttolding,later.
<br />By signing the filled-out form, you:
<br />1. Celtity that lhe TIN you are giving b con€ct (or )tou are waiting for a
<br />numb€r to ba issued);
<br />2. Certify that you are not subiect to backup withholding; or
<br />3. Claim exemptbn ftom backup withholdirq if pu are a U.S. exempt
<br />payee; and
<br />4. Certify to your non-foreign slalus for purpoaes ol withholding under
<br />chapter 3 or 4 of the Code (rf applicable); and
<br />5. Certify that FATCA code{s) entered on this form [f any) indicating
<br />lhat you are €x€mpt {rom the FATCA reporting is con€ct. See }Vhaf /s
<br />FATCA Heporting, 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 reque€t your TlN, you muat use the requ€€t€ds torm if
<br />it is substantially eimilar to this Form W-9.
<br />Delinition ol a U.S. pereon, For federal iax purposes, you ar€
<br />considerod a U.S. person il you are:
<br />r An individual who is a U.S. cilizen or U.S. reskJenl alien;
<br />. A partne.ship, corporalion, company, or association creald ot
<br />organized in the United States or under the laws of the United States;
<br />. An sstate (other than a foreign estale); or
<br />o A domestic truet (as defined in Regulations secliongo1.77o1-7t.
<br />Establiohing U.S. atatu* lor purposec of chapter 3 and chapter 4
<br />withholding, Payments made to foreign persons, including certain
<br />digtributions, allocations of income, or transfers of ralee proceeds, may
<br />be sublect to withholding under chapter 3 or chapler 4 of the Code
<br />(sections 1441-14741. Undar those rules, if a Form W-9 or olher
<br />certification of non-foreign status has not been received, a withholding
<br />ag€nt, transferee, or partnership (payor) generally applies presumption
<br />ndes that may require the payorto withhold applicable iax from the
<br />recipient, owner, transferor, or partner{payee}. See Pub. 5't5,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons musl provide Form W-9 to the payor for
<br />purposes of establishing its non-loreign status.
<br />. ln the case of a disregarded entity with a U,S. ournet, the U.S. owner
<br />of the disregarded entity and not tha disregaded entity.
<br />. ln the case of a grantor trust with a U.S. granior or other U^S. owner,
<br />generally, the U.S. grantor or other U.S. oluner of the grantor trust and
<br />not the grantor trusl.
<br />. ln the case of a U.S. trusr {other than a grantor trusl}, the U,S. trust
<br />and not tfie beneficiaries of the tust.
<br />See Pub. 515 for mor€ information on providing a Form W-9 or a
<br />certification of non-foreign status to avcid whhholding.
<br />Kittitas County Agreement for Services (rev.5/].4/25].
<br />Page 15 of 19
<br />Foreign person. lf 1ou are a toreign person or the U.S. branch of a
<br />loreign bank thal hss elecled to be trealed as a U.S. person (under
<br />Regulations sectim 1.1441-1(bx2$v) or olher applicaHe seclion lor
<br />chapter 3 or 4 purpces), do not use Form W-9. lnstead, use the
<br />appropriate Form W-8 or Form 823:l (se€ Pub. 515). l{ pu are a
<br />qualified foreign pension fund under Regulations section 1.897{l)-1(d), or
<br />a partnerstrip that is wholly owned by qualified foreign penaion funds,
<br />that is treated as a non-{oreign person lor purposes ol section 1 445
<br />wilhholding, do not use Fo.m W-9. lnstBad, use Form W-8D(P (or other
<br />cerlification of non-foreign status).
<br />Nonresident alien who becomes a resident alien, Generally, only a
<br />nonresident alien individual may use the terms ol a tax treaty to reduc€
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />treaties contain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may p€rmit an exemption from tax lo
<br />cirntlnue for cenaln types ol rncomb even atter lhe payee has otherwise
<br />become a U.S. resident alion for tax purposes.
<br />ll you are a U.S. rosident alien who is relying on an exc€ption
<br />contained in lhe aaving clause of a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you must attach a statemEnt
<br />to Form W'9 that specifiee the following five items.
<br />1. The treaty country. Ganerally, this must be the eame tr€aty unCer
<br />which you claimed exempiion fom tax as a nonresident ali€n.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the tax trealy thal contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of income that qualifies lor the exsmption
<br />from tax.
<br />5. Sufficient facts to iustify the exemption trom tax under the lerms of
<br />lhe feary afiicle.
<br />Example. Articl€ 20 of the U.S.-China income tax teaty allows an
<br />exemplion from tax for scholarship incorne reccived by a Chinese
<br />student tempwarily prcssnt in th€ United States. Under U.S. law, thig
<br />student will become a resident alien for tax purposas if their stay in the
<br />United States exceeds 5 calendaryears. However, paragraph 2 of lhe
<br />first Protocol to th€ U.S.-China treafy {dated April 30. 1984} allows the
<br />provisions of Article 2o to continue to apply evsn aft€rthe Chinese
<br />stud€nt becomes a resideol alien of the United Stales. A Chinese
<br />student who qualifies for this exception {under paragraph 2 of lhe first
<br />Protocol) and is relying on thie exception to claim an exemption from lax
<br />on their echolarship orlellowship income would attach to Form W-9 a
<br />Btatement that includes the informalion described abov€ to suppott thal
<br />exemption.
<br />lf you are a nonreeident alien or a foreign entity, give th€ requ€slsr lhe
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup wilhholding? Persons making cerlain paymsnts to you
<br />must und€r certain conditions withhold and pay to the IRS 24% of auch
<br />paymenls. Thie is call€d "backup withholding." Payrnents thal may be
<br />aubject to backup withholding include, but are not limited to, int€rsst,
<br />tax-sxempt interest, dividends, broker and barter exchange
<br />lransaclions, rente, royallies, nonemployee pay, paynents made in
<br />settlement of paym€nt card and third-party network lransactions, and
<br />cerlain paymsnts from lishing boat op€rators. Real €state transactions
<br />are not subiect to backup wilhholding.
<br />You will not be subiect to backup wilhholding on payments you receive
<br />il you give the requester your corecl TlN, make lhe proper cerlifications,
<br />and report all your taxable interest and divkJends on your tax retum.
<br />Payments you receive will be subject to backup withholding if:
<br />l. You do not fumish your TIN to the r€quester;
<br />2. You do not certify your TIN when required {see the instnrctions for
<br />Part ll for details);
<br />3. The IRS tells the requester that you fumished an inconect TIN;
<br />4. The IRS tells pu that yan are suh{ecl to backup withholding
<br />because you did not report all your inlerest and dividends oo your tax
<br />rstum {lor reportable inlerest and dividends only); or
<br />5. You do not certily to the requester that ydr are not subiect to
<br />backup withhdding, as described in item 4 under "By signing the filled-
<br />out form'above (lor reportable interest and dividend accounts opened
<br />after 1983 only).
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