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$ormW-Q (Bev.?-2V241 Pqe2
<br />must obtain your corect to(p:ry€r identification number flN), which
<br />may b6 your social aecurity number (SSN), individual taxpayer
<br />identificalion number (fflN), adoption taxpayer idenlification number
<br />(ATIN), or employer identification number (ElNl. to r€port on an
<br />information retum lhe amount paid to you, or other amount reportable
<br />on an information relum. Examples of information relums include, but
<br />ar6 not limited to, the following.
<br />. Form 1099lNT {inlerest eamed or paid).
<br />r Form 1O99-D|V (dividends, including those from stocks or mutual
<br />funds).
<br />o Form 1099-MISC {various types of incoma, prizes, awards, or gross
<br />proceeds).
<br />. Form 1O99-NEC {nonemployee comp€nsation}.
<br />o Form 1O99-B (stock or mutual fund sales and cerlain other
<br />transactions by brckers).
<br />r Form 1o99-S hroceeds from r€al €state fansac{ions}.
<br />. l-orm 1090-K (merchant card and third-party netwo* transactions).
<br />. Form 1og8 (home mortgags interesl), 1098-E {student lorin inlerest),
<br />and "1098-T (tuition).
<br />. Form 1099-C (canceled debt).
<br />r Form 1099-A (acquisition or abandonment ol secured property).
<br />Use Form W-9 only if you are a U.S. person {ncluding a resident
<br />alien), to provide your conect TlN.
<br />Caution: lf you don't retum Fotrn W-9 to the requester with a TlN, you
<br />mighl be subiect to backup wifrholding. S* What is backup
<br />withholding,laler.
<br />By eigning the filled-out form, your
<br />1, Csrtit that the TIN you are giving is conect (or you are waiting {or a
<br />numb€r lo be issued);
<br />2. C€nify that you are not su$ect to backup wilhholding; or
<br />3. Claim exemplion from backup withholding il you ar6 a U.S. €x€mpt
<br />pay€6; and
<br />4, Qertity lo your non-foreign statue for putposes of wilhholding under
<br />chaptor 3 or 4 of the Code {if applicable}; and
<br />5. Certify thal FATCA code{s) entered on this lorm $f any) indicating
<br />that you are exempt from th€ FATCA reportirq is conect. *a What ls
<br />FATCA Reporting, later. for further in{ormalion.
<br />Note: lf you are a U.S. person and a reguester gives you a form other
<br />than Form W-9 to request your TlN, yan must use the requeste/s form if
<br />it is substantially similar to this Fotm W-9.
<br />Definition of a U.S. person. Forlederal tax purposes, you ar6
<br />considered a U.S. person if you are:
<br />o An individualwho is a U.S. cilizen or U.S. resklent alien;
<br />. A partnership, corporation, company, or association created or
<br />organized in the United States or under the laws ol tie United States;
<br />. An estate (othar than a foreign €state); or
<br />. A dornestic trust (as defined in Regulalions section 301.7701-4.
<br />Establishing U.S. status lor purposes of chapter 3 and chapler 4
<br />whhholding. Payments made lo forsign p€cions, including certain
<br />distributions, allocations of income, ortransfsn of sales proceeds, may
<br />bs subiect to wilhholding under chapter 3 or chapt€r 4 of the Code
<br />(sections 1441-14741. Under those rules, if a Form W-9 or olher
<br />certification of non-foreign status has not been received, a withholding
<br />agent, transteree, or partnership (payo4 gensrally appli€s pr$umption
<br />rules lhat may require lh€ payor to withhold applicabls tax from the
<br />recipient. owner, traneferor, or pafiner (pay€e). See Pub. 51 5,
<br />Wilhholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following p€nlons must provide Form W-9lo the payor for
<br />purpoeea of establishing its non-foreign slatus.
<br />. In lhe case of a disregarded ontity with a U.S. or*ner, the U.S. owner
<br />of the dieregarded entity and not the disregarded entity.
<br />r ln ihe cage of a grantor trust with a U.S. grantor or olher U.S. owner,
<br />g€nerally, the U.S. grantor or other U.S. owner of the grantor trust and
<br />not th6 granlor trusl.
<br />o ln the case of a U.S. trust (other than a grantor trustl, the U.S. trust
<br />and not the beneficiaries of the trust.
<br />See Pub. 515 tor more information on providing a Form W-9 or a
<br />certification of non-foreign status lo avcid withholding.
<br />Kittitas County Agreement for Services (rev.5/Ia/25)
<br />Page 15 of 19
<br />Foreign person. ll you are a foreign person or the U.S. branch o{ a
<br />foreign bbnk that has elected to b€ treat€d ae a U.S. p€reon (und€r
<br />Regulations section 1.1441-1(b)(2[iv] or other applicable section for
<br />chapter 3 or 4 purposes,, do not use Form W-9. lnstead, us€ the
<br />appropriate Form W-8 or Form 8233 (see Pub. 5'15). lf you are a
<br />qualified foreign pension fund under Regulations section 1.897(l)-1(d), or
<br />a parlner€hip that is wholly owned by qualified foreign pension funds,
<br />that is treated as a non-foreign person for purposss ol s€ction 1 445
<br />withholding, do not use Form W-9. lnstead, use Form W-8EXP (or other
<br />certification of non-foreign siatus).
<br />Nonresident albn who becomes a resident alien. Generally, only a
<br />nonresident alien individual may use th6 terms of a tax troaty to reduce
<br />or eliminate U.S. tax on certain types of income" However, most tax
<br />lreaties conlain a provision known as a saving clause. Exceplions
<br />specified in the saving clause may permit an exemption from tax lo
<br />continu€ for certain types of income even after lhe payee has otherwise
<br />become a U.S. resident alien lor tax purpos€s.
<br />lf you rre a U.S. reridenl alien who ie rolying on an oxcoptaon
<br />conlained in ths saving clause of a tax lreaty to elaim an exemplion
<br />from U.S. tax on certain types of income. you must attach a statement
<br />to Form W-9 that specifies the follo,ving five ilems.
<br />1. The treaty country. Generally, this must be the same treaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. The treaty articla addressing the income.
<br />3. The article number (or localion) in the tax treaty that contains the
<br />saving clauee and its exceptions.
<br />4. The type and amount of incoma thal qualilies lor the €xemption
<br />from tax.
<br />5. Sufficieni lacts lo justify the ox€mption trom tax under the terms of
<br />the treaty article.
<br />Example. Article 20 of the U.S.-China income tax treaty allows an
<br />exemption from tax for scholarghip income received by a Chinese
<br />student t€mporarily preaeni in the United States. Under U.$. law, thig
<br />student will b€come a r€sidont ali€n for tax pulposss if their etay in lhe
<br />United States exceeds 5 calendar years. Howeve r , paragraph 2 of the
<br />first Protocol to ths U.S.-China treaty (dated April 30, 1984) allowe the
<br />provisione of Article 20 to conlinue to apply even after the Chinese
<br />student becomeo a resident alien of the United States. A Chinese
<br />student who qualifies for this exc€ption (under paragraph 2 of the first
<br />Prolocol) and is relying on thie exception to claim an exemption from tax
<br />on their icholarship oi fellowship income would attach to Form W-9 a
<br />statement that includes the information described abovo to support that
<br />exemplion.
<br />lf you are a nonresident alien or a foreign entity. give the r€qu€ster the
<br />approp,riate completed Form W-8 or Form 8233,
<br />Backup Withholding
<br />What is backup withholding? Persons making certain paymenls to you
<br />must under certain condilions withhold and pay to the IRS 24% of such
<br />payments. This is called 'backup withholding." Payments thal may be
<br />subiect to backup withholding include, but at€ not limiled to, inlerest,
<br />tax-exempt interest, dividends. broker and barter exchange
<br />lransac,tions, rents, royallies, ntmemployee pay, payments made in
<br />setllem€nt ot payment card and third-party network transactions, and
<br />certain paymenls from lishing boat operators. Real estate lransactions
<br />are nod subject to backup withholding.
<br />You will nol be subject to backup wilhholding on paymente you receive
<br />il you give lhe requester your conect TlN, make the proper certifications,
<br />and report all your taxable interest and dividends on your ta)( relum.
<br />Payments you receive will be subject to backup withholding if:
<br />1. You do not fumish your TIN to lhB requeslor;
<br />2. You do not certify your TIN when required (see lhe instructions for
<br />Part ll for details);
<br />3. the IBS tells the requesterthat you fumished an inconect TlNi
<br />4. The IRS tells you that you are su$ecl to backup withholding
<br />because you did nol report all your inter€st and dividends on your tax
<br />r€tum for reportable interest and dividends only); or
<br />5. You do not cerli{y to the requester that you are not subiecl to
<br />backup withholding, ae described in item 4 under "By signing the filled-
<br />out form" above (for reportable interesl and dividend accounts opened
<br />after 1983 only).
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