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Form W-9 {Rev.3-202t1)Page 2
<br />must obtaln your correct ftD(paye{ identification number FIN). which
<br />may be your social aecurity number (SSN), individual taxpayer
<br />identification number (lTlN), adoption taxpayer identification number
<br />(ATIN), or employer id€ntitication number (ElN), to report on an
<br />information retum the amount paid to you, or olher amount reportable
<br />on an information r€tum. Examples of infomation retums include, but
<br />are not limited to, the following.
<br />o Form 1O99-|NT {intereet eamed or paid).
<br />r Form 1O99-D|V (dividends, including thoge from stocks or mutual
<br />funds).
<br />. Form 1099-MISC (various types of income, prizes, awards, or gross
<br />procaeds).
<br />r Form 1099-NEC (nonemployee compensation).
<br />r Form 1099-8 (stock or mulual fund sales and certain other
<br />transactions by brokers).
<br />. Form 1099-S (proceeds from real estale lransactions).
<br />o Form 1099-K (m€rchant card and third-pafty network transactionsi.
<br />r Form 1098 ffrome mortgags interestl, 1098-E (student loan interest).
<br />and 10s8-T (luition).
<br />. Form 1099-C (cancelad debti.
<br />' Form '1O99-A (acquisition or abandonment o{ secured prop€rty).
<br />Use Form W-9 only if you are a U.S. person flncluding a resident
<br />alien), to provide your conect TlN.
<br />Caution: lf you don't retum Form W-9 to the requester wilh a TlN, you
<br />might be subiect to backup withholding. See Vt/hat rb backup
<br />withholding,laler.
<br />By signing the filled-out form, you:
<br />1. Certily ihat the TIN you are giving is conect (or you are waiting for a
<br />numb€r to be issued);
<br />2. Certily that you are noi sutriect to backup withholding; or
<br />3. Claim exemption from backup withholding il you are a U.S. exempt
<br />payee; and
<br />4. Certity to your non-foreign status for purposss of withholding under
<br />chapter 3 or 4 of the Code (if applicable); and
<br />5. Certify that FATCA code(s) entered on this form (f any) indicating
<br />that you are exempt from the FATCA reporting is conect. See What /s
<br />FATCA Repofting, 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 request your TlN, you must use the requester's form if
<br />it is substantially similar to this Form W-9.
<br />Definition of a U.S. person, For federal lax purposest you are
<br />considered a U.S. person if you are:
<br />r An individual who is a U.S. citizen or U.S. resident alien;
<br />. A partnership, corporation, company, or association creat€d or
<br />organized in the United States or under the laws of the United States;
<br />. An estate {other than a foreign estate}; or
<br />. A domestic trust (as defined in Regulations section 301 .7701-4.
<br />Establishing U.S, status {or purposes o, chapter 3 and chapter 4
<br />wilhholding. Payments made to for,aign p€rsons, including certain
<br />distributions, allocations of income, or lransfers of sales proceeds, may
<br />be subject to withholding under chapter 3 or chapter 4 of the Code
<br />{s€clions 1441-'!'4741. Under those rules, if a Form W-9 or other
<br />certification of non-foraign stafus has not been received, a withholding
<br />agent, transferee, or partnership (payor) generally applies presumption
<br />rules that may require the payor lo withhold applicaHs tax from the
<br />recipient, owner, transferor, or partner (payee). See Pub. 51 5,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must provide Form W-9 to ihe payor for
<br />purposes of establishing its non-foreign status.
<br />. ln lhe case of a disregarded entity with a U.S. owner, lhe U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />r ln the case of a grantor trust with a U.S. granlor or olher U.S. owner,
<br />generally, th€ U.S. grantor or other U.S. owner of the grantor lrust and
<br />not the grantor trust.
<br />r ln the case of a U.S. trusi {other than a grantor trust), tha U.S. lrust
<br />and not the beneficiaries of the ttust.
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certification of non-foreign siatus to avoid withholding.
<br />Kittitas County Agreement for Services (rev. 5lIa/25)
<br />Page 15 of 19
<br />Foreign person. lf you are a foreign person or the U.S. branch of a
<br />foreign bank that has elected lo be treated as a U.S. person (under
<br />Regulalions section 1.1441-1{b)(2)(iv) or other applicable section for
<br />chapter 3 or 4 purposes), do nol use Form W-9. lnstead, use the
<br />appropriate Form W-8 or Form 8233 (se6 Pub. 5 15). lf you are a
<br />qualilied foreign pension fund under Flegulations section 1 .897(l)-1 (d), or
<br />a parlnership that is wholly owned by qualified foreign pension funds,
<br />thal is treated as a non-foreign person for purposes of section 1 445
<br />withholding, do not use Form W-9. lnstead, use Form W-8EXP (or other
<br />certification ol non-foreign atatus).
<br />Nonresident ali€n who becomes a residenl alien, Generally, only a
<br />nonresident alien individual may use the terms of a tax troaty to reduc€
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />lreaties contain a provision known as a saving clause, Excepiions
<br />specified in the saving clause may p€rmit an exemption from tax to
<br />continue for certain types ol income even after lhe pay€e has otherwise
<br />become a U.S. resident alien fot tax purpos€s.
<br />lf you aro o U.6. rooidont olion who io rolying on on cxooption
<br />contain€d in the saving clause ol a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you musl attach a statement
<br />to Form W-9lhat specifies the following live ilems.
<br />1. The treaty country. Generally, rhis must be the same treaty urder
<br />which you claimed exemption from lax as a nonresident alien.
<br />2. The trealy article addressing the income,
<br />3. The article number (or location) in the tax treaty that contains the
<br />saving clause and its €xceptions.
<br />4. The type and amount of income that qualifies for the exemption
<br />from lax.
<br />5. Sufficient facts to iustify lhe exemption from tax under the terms of
<br />lhe Aeaty article.
<br />Example, Article 20 of the U.S.-China income tax teaty allows an
<br />exemption fom tax for schohrship income received by a Chinese
<br />student lemporarily present in the United States. Under U.S. law, this
<br />student will become a residenl ali€n for tax purposes if their stay in tho
<br />Unhed States exceeds 5 calendar years. However. paragraph 2 of the
<br />first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the
<br />provisions of Arlicle 20 to continue to apply even aft€r the Chinese
<br />student becomes a resident alien of lhe United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of lhe first
<br />Protocol) and is relying on this exceplion to claim an exemption from tax
<br />on their scholarship oi fellowship income would attach to Form W-9 a
<br />statement that includes the infonnation described abovo to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign entity, give the r€quester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhold and pay to the IRS 24% of such
<br />paymenls. This is called "backup withholding." Payrnents thal may be
<br />subject to backup withholding include, but are not limited to. interest,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployee pay, paynents made in
<br />settlemBnt of payment card and third-party network transactions. and
<br />certain payments from fishing boat operators. Real estate transactions
<br />are not s:biect to backup wilhholding.
<br />You will not be subiect to backup withholding on payments you receive
<br />if you give the requester your conect TlN, make the proper certifications,
<br />and report all your taxable interest and dividends on your tax retum.
<br />Payrnents you receive will be subject to backup withholding il:
<br />t. You do not fumish your TIN to the requestefi
<br />2. You do not certify your TIN when required (se€ lhe inslructions for
<br />Parl ll for details):
<br />3. The IRS tells the requesterihat you fumished an inconect TIN;
<br />4. The IRS tells you frat you are subiecl to backup wilhholding
<br />because you did nol report all your interest and dividends on your tax
<br />retum (for reportable interest and dividends only); or
<br />5. You do not certify to the requ$ter that you ar€ not subject to
<br />backup withholding, as described in item 4 under "By signing the filled-
<br />out form" above (for repodable interest and dividend accounts opened
<br />after 1983 only).
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