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Formw-g (4.v.3-20241
<br />2-The Uniled Stales or any of its agencies or instrumenlalities.
<br />3-A state, tho District of Columbia, a U.S. comnronwealtfi or territory,
<br />or any of tht*r political subdivisions or instum€ntalities.
<br />4-A foreign govemmenl or any of its politicalsubdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-A dealer in securilies or commodities required to register in the
<br />United States, lhe District of Columbria or a U.S. convnonwealth or
<br />terdtory.
<br />7-A futures commission merchant registeed with the Comrnodity
<br />Fufu res Trading Commission.
<br />8-A real estate inveslm€nl tust.
<br />s-An sntity registered at all times during the tax y€ar under the
<br />lnveslment Company Act of 194o.
<br />10-A common trust fund operated by a bank under section 584{a).
<br />1 1 ...A finoncial institulion as dcfincd undcr saction 301.
<br />12-A middleman known in the investment community as a nominee or
<br />custodian.
<br />13-A trust sxempl trom tax under section 664 or d€scribed in section
<br />4947.
<br />The lollowing chart shows typ€s of payments lhal may be exempt
<br />from backup withholding. The chart applies to the ex€mpt pay€es listed
<br />above, l through 13.
<br />lF the payment is for. .THEN the paymcnl is exempt
<br />lor . ..
<br />r lnterest and dividend payments All exempt payees except
<br />tor 7.
<br />r Broker 4 6
<br />F-A dealer in s€curities, commodities, or derivative linancial
<br />inslruments {including nolional principal conlracts, future€, forurards,
<br />and options) that is registered as such under the laws of the United
<br />Slales or any state.
<br />G-A real estate investment trwt.
<br />H-A regulated inve€bnent comparry as defined in section 851 or an
<br />entity rsgbtered at all tirnes during lhe tax year under the lnvestment
<br />Company Act ol 1940.
<br />l-A common trust fund as defined in section 584(a)"
<br />J-A bank as defin€d in s€ction 581.
<br />K-A broker.
<br />L-A lrust exempt from tax under section 664 or described in section
<br />4s47{a}{l).
<br />M-A tax-exempt trust und6r a section o3p) plan or eection 457{9}
<br />plan.
<br />Nolp: Yrrr may wieh tn nomrrlt wilh lhe financial inslitulion requerting
<br />this form to determine whether the FATCA c.ode and/or exempt payee
<br />code should be completed.
<br />Llne 5
<br />Enter your address (number, slreet, and aparlment or 6uite numbe4.
<br />This is wh€re lhe requaster of thie Form W-9 will mail your information
<br />retumg. lf this address differs {rom lhe one the requesler already has on
<br />file, enter "NEVV"' at lhe top. lf a new address is provided, there is still a
<br />chance the old addreas will be used until lhe payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your city, state, and ZlP coda.
<br />Part l. Taxpayer ldentification Number (TlNl
<br />Enter your TIN in ihe appropriate trox. lf you are a resident alien and
<br />you do not have, and are nol eligible to get, an SSN, yourTlN is your
<br />IRS lTlN. Enter it in the entry space for the Social security number. lf you
<br />do not have an fflN, see How lo pt a ilN below.
<br />ll 1ou are a sole propdetor and you have an ElN, you may enter either
<br />your SSN or ElN.
<br />ll llou are a single-nrember LLC that is dbregarded as an entity
<br />separal€ from ils owner, enter th€ ownels SSN (or ElN, if the owner has
<br />one). lf the LLC is classified as a corporaliofl or parlnership, enter the
<br />entity's ElN.
<br />Note: See What Nane ard Number To Give tlte Hequester, later, for
<br />{urther c,larification ol name and TIN combinalions.
<br />llow to get a TlH. lf you do not have a TlN, apply lor one immediately.
<br />To apply for an SSN, get Form SS-5, Application for a Social Security
<br />Card, from your local SSA office or gat this form online at
<br />www.SSA.gov. You may also get this form by calling 800-772-1213. Use
<br />Form W-7. Application for IRS lndividual Taxpayer ldentification
<br />Number, to apply for an lTlN, or Form SS-4, Application lor Employer
<br />ldentification Number, to apply for an ElN. You can apply for an EIN
<br />online by accessing the IBS websile alwww.irs.govlElN. Go to
<br />www.irs.gov/Forms to view, download. or print FormW-7 and/or Form
<br />SS-4. Or; you can go lo www.irs.govlOrdertorms to place an order and
<br />have Form W-7 and/or Form SS-4 mailed to you within 15 buginess
<br />days.
<br />lf you are asked to complet€ Form W-9 but do not have a TlN, apply
<br />for a TIN and enter "Applied For" in th€ space for the TlN, eign and date
<br />the form, and give il to the requester. For intaregt and dividend
<br />payments, and certain payments made with respect to readily tradable
<br />instruments, you will generally have 60 days to get a TIN and give it to
<br />the requester b€fore you are subiect to backup withholding on
<br />paymehts. The 60-day rule does not apply to other types ol payments.
<br />You will be subjeci to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Entering "Applied Fof means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also Estabfishtng U.S.
<br />slatus forpirrposes ol chaptet g and chapter 4 withholding, eulier,tor
<br />when you may instead be subject to withholding under chapter 3 or 4 ot
<br />lhe Code.
<br />Caution: A disregarded U.S. enrity that has a foreign owner must use
<br />the appropriat€ Form W-8.
<br />4
<br />payees
<br />11 andthrough all C corporalions.
<br />S corporations must not enter an
<br />exempt paye€ code because lhey
<br />are exempt only for sales of
<br />noncovered securities acquired
<br />lo 2012.
<br />. Barter exchange transactions Exempt payees 1 through 4.
<br />and dividends
<br />o Paynenls over $600 required to Generally. exempt payees
<br />be reported and direct sales over
<br />$5,OO0r
<br />1 through 5.'
<br />. Payrnents made in settlernenl of Exemptpaye€s 1 through 4.
<br />payment card or third-party
<br />network transactions
<br />l See Form 1099-MISC. Miscellaneous lnformation, and its instructions.
<br />2 However, the following payments made to a corporation and
<br />reportable on Form 1O99-MISC are not exempl from backup
<br />withholding: medical and health care payments, attomeys'fees, gross
<br />proceeds paid to an attorn€y reportable under seciion 6045(0, and
<br />payrnenls for services paid by a federal oxecutive ageocy.
<br />Exemption lrom FATCA reporting code, The following codes klentify
<br />payees that ars exempt from reporting under FATCA. These codee
<br />apply to persons oubmifting this lorm lor accounts maintained outside
<br />of lhs United States by certain foreign financial institutione. Therefore, if
<br />you are only submitting ihis form for an account you hold in lhe United
<br />Statos, you may leave this field blank. Consult with the person
<br />reguosting thia fom if you are uncertain if the financial institution i8
<br />subi€cl to lho8e requirements. A r€quester may indicalg lhat a code i3
<br />not required by providing you wilh a Form W-9 with "Not Applicable'(or
<br />any similar indicalion) entered on the line for a FATCA exemption code.
<br />A-An organization exempt from tax under seclion 501{a) or any
<br />individual retirement plan as defined in seclon 7701(aX37).
<br />B-The United Slates or any of its agencies or instum€ntalities.
<br />C-A state, the Dstdct of C,olumbia, a U.S. commonwealth or
<br />tenitory, or any of their political subdivisions or instrumentalities.
<br />D-A corporation the stock of which is regdady lraded on one or
<br />more established securities markets, as described in Regulations
<br />section 1.1472-1(cX1Xi).
<br />E-A corporation that is a memberof lhe same expan# affiliated
<br />group es a corporation described in Regulations section 1.1472-1(c[1}[i.
<br />Kittitas County Agreement for Services (rev.5h4/25)
<br />Page 17 of 19
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