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Form W-9 {Rev.3-2024)Page4
<br />2-The United States or any of its agencies or inslrumentalilies.
<br />3-A state, the District ot Columbia, a U.S. commonwealth or territory,
<br />or any of thdr political subdivisions or instlmentalities.
<br />4-A foreign govemmsnt or any of itrs political subdivisions, agencies,
<br />or instrumentalities.
<br />5-A corporation.
<br />6-A dealer in securit'res or commodities required to register in the
<br />United States, the District of Columbria, or a U.S. commonwealth or
<br />tenitory.
<br />7-A futures commission merchant regisie.ed wilh the Comrnodity
<br />Futures Trading Commission.
<br />8-A real estate investment tust.
<br />9-An entity registered at all times during the tax yeat under the
<br />lnveslment Company Act of 1940.
<br />10-A common trust fund operated by a bank under section 584{a}.
<br />I I -A llnanclal ln$drLnlon as d€fln€d under s€crlon 5s1.
<br />12-A middleman known in the investment community as a nominee or
<br />custodian.
<br />13-A trust exempt from tax under section 664 or descdbed in s€ction
<br />4947.
<br />The following chart shows types of payments lhat may be €xempt
<br />from backup withholding. The chart applies to lhe exempt payees listed
<br />above, l through 13.
<br />lF the payment is for. ,THEN the paymenl is exempt
<br />for...
<br />. lnterest and dividend payments All exempt payees excepl
<br />lor 7.
<br />o Broker paye€s 1 through 4 and 6
<br />through 1 1 and 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 20'12.
<br />r Barter exchange transactions Exempt payees 1 through 4.
<br />and dividends
<br />. Payments over $600 required to Generally, exempt payees
<br />be reported and direct sales over 1 through 5.?
<br />$s,ooo'
<br />. Paymeflts made in settlement of Exempt payees 1 through 4.
<br />payment card or third-party
<br />network transactions
<br />l See Form 1099-M|SC, Miscellaneous lnformation, and its instructions.
<br />2However, the following paym€nts made lo a corporalion and
<br />reportable on Form 1099-lvllSc a.e not exempt from backup
<br />withholding: medical and health care paymenls, aftomeys'fees" gross
<br />proceeds pdd to an attomey reportable under section 6045{q, and
<br />payments for services paid by a federal ex€cutiv€ agency.
<br />Exemption from FATCA reporting code. The following codes identify
<br />payees that are exempt lrom reporting under FATCA. These codes
<br />apply to persons submitting this form for accounb maintained out3ide
<br />ol lhe United States by certain foreign financial institulions. Therefore, if
<br />you are only submitling this form for an account you hold in the United
<br />States, you may leave this field blank. Consult with the person
<br />requesting this form if you are uncertain if lhe financial institution is
<br />subject to lhese reguirements. A requester may indicate that a code is
<br />not required by providing you wilh a Form W-9 wilh "Not Applicable" (or
<br />any siririlar indication) enlered on the line lor a FATCA exemption code.
<br />A-An organization exempt from tax under section 501(a) or any
<br />individual retirement plan as defined in section 7701(a)(37).
<br />B-The United States or any of its ag€ncies or instrum€nlalities.
<br />C-A state, the District of Columbia, a U.S. commonwealth or
<br />territory, or any of their political subdivisions or instrumentalities.
<br />D-A corporation the stock of which is regularly traded on one or
<br />more established gecurhies markets, as dsscribed in Regulations
<br />section 1.1472-1(cX1}{i).
<br />E-A corporation that is a member of the same expanded affiliated
<br />group as a corporation described in Regulations section 1.1472-1(c[1](i).
<br />Kittitas County Agreement for Services (rev.5/t4/25)
<br />Page 17 of 19
<br />F-A dealer in securities, commodities, or derivative financial
<br />instruments (including notional principal conlracts, futures, forwards,
<br />and options) lhat is registered as such under ihe laws of the United
<br />Statee or any stat€.
<br />G-A real estate investment trust.
<br />H-A regulated inv€stment comparry as defined in section 851 or an
<br />entity r€gbt€red at all times during the tax year under the lnvestment
<br />Company Act of 1940.
<br />l-A common trust fund as defined in s'ection 584(a).
<br />J-A bank as delined in section 581.
<br />K-A broker.
<br />L-A lrust exempt from tax under section 664 or described in section
<br />4ea7{a}{1).
<br />M-A tax-exempt tn:st under a section a03ib) plan or section il57(g)
<br />plan.
<br />iloto: You moy wioh to oonsult with lho financial institution rcqucsting
<br />this form to delerrnine wheth€r the FATCA code and/or exempt payee
<br />code should be completed.
<br />Line 5
<br />Enter your address (number, street, and apartment or suite number),
<br />This is where the requester of this Form W-9 will mail your information
<br />rstums. ll this address differs from lhe one the requester already has on
<br />file, enter "NEW at ihe top. lf a new address is provided, there is still a
<br />chance the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your city, stat€, and ZIP code.
<br />Part l. Taxpayer ldentification Number (TlNl
<br />Enler your TIN in the appropriate box. lf you are a reeident alien and
<br />you do not have, and are not eligible to get, an SSN, your TIN 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 ta get a I/N below.
<br />lf you are a sole proprietor and you have an ElN, you may enter either
<br />your SSN or ElN.
<br />lf you are a single-member LLC that is disregarded as an entity
<br />separate from its owner, enter lhe owner's SSN (or ElN, if lhe owner has
<br />one;. lf the LLC is classilied as a corporalion or partnership, enter the
<br />entity's ElN.
<br />Note: See What Nune and Number To Give the Requester, later, for
<br />further clarification ol name and TIN combinalions.
<br />Flow to get a TlN. 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 offpe or get this form online at
<br />www.SSA.gov. You may also gel this form by calling 800-772-1213. Use
<br />Form W-7, Applicahon for IRS lndividual Taxpayer ldentilication
<br />Number, to apply for an [TlN, or Form SS-4, Application for Employer
<br />ldentifieation Number, to apply for an ElN. You can apply for an EIN
<br />online by accessing the IRS website at www.irs.govlE/N. Go to
<br />www.irs.govlForms to view, download, or print Form W-7 and/or Form
<br />SS-4. Orl you can go to www.irs. govlOdaForms to place an order and
<br />have Form W-7 and/or Form SS-4 mailed to you within 15 business
<br />days.
<br />lf you are asked to complete Form W-9 but do not have a TlN, apply
<br />for a TIN and enter "Applied For" in the space for the TlN, sign and date
<br />the form, and give it to the requester. For interest and dividend
<br />paymente, and certain payments made wilh respsct to readily tradable
<br />inslruments, you will g€nerally have 60 days to get a TIN and give it to
<br />the request€r b€fore you are subiect to backup withholding_ on
<br />paym€nts. The 60-day rule does not apply to other types ol payments.
<br />You will be subject to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Entering "Applied Fo/' means that you have already applied for a
<br />TIN or that you intend to apply for one soon. See also€stablisfilng U.S.
<br />status for purposes of chaptei 3 and chapter 4 withholding, earlier, for
<br />when you may instead be subject to withholding undor chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U.S. entity that has a foreign owner must use
<br />lhe appropriate Form W-8.
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