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Pase 2 Fomr W-g inev. 3-202'$ must obtain rr'orr conect lai(Fayer idsntification nurnber {Tft'l}, which iruu Ue vour'so"lal security liunrber {SSN). indlidual laxpayer iJ#t-f ."rion number (tTlNi. adoption taxpayer identification number rATIM. or emolover id€ntification numb€r {ElN}. to lepott '$ an intoi*"tirn return the amount paid to you, or other alnoun-t reprrtable on an intonlation retum' Exarnpleg o{ informalion rehrns include' bul are not lirnited to. the following. r Form 1o99-fNT {interesi s€med ot pa;dl. . Form 10e9-OM idi'ridends' including those ftlm stocks $r r*xtual tunds). . Form 1099-MISC {vs'ious types of income, pxizes' aurards' or gross praceeds). . Form 1099-NEC {nonemployee compensationi' r Form 1099-8 (stock or mutual fund sales and ce{tain other transactions bY brokersi. . Form lD99-S lproceeds ftom real estate transaclions)' . Fomr 1099-K (nrercilant card and thir+party nelwork Fansaclionsi' . Form 1098 {home nrortgage ifllerest}. 1os8-E (student loan interesl}' and 1098-T (tuition). . Form 1099-C (canceled debt). . Form 1o99-A (acquisition or abandonment o{ secured propeny)' Use Form W-9 only if you are a U.S- person $ncluding a resid€d alien), to provide Your conect TIN- caulion: lf vou don't retum Form $/-9 to tie reguester lYilh a TIN' you rniqht be .ub1*t to backup withholding. See l{hal r's backup withholding, laler. By signing the filled-out form. You: 1 . Certify that lhe Tlt{ you are gii4ng is conect {or you are waiting for a number to be isg.red); 2. Certify thai you are not subiect to ba€kup wtthholding; or 3. Claim exenrption from backup withholding ii yr:u are a U-S' exempt payee; and 4- Certifv to vour nonJoreign Btalus ior purposee of Trithholding under chapter 3 irr -t -of the Code [t applicablei: and 5 Certifu that FATCA codeisi entered qn this farnr ff any! indicaling tn"i vou "ie *""tpt from the FATCA reporting b cctrect' See l'Vhat Is FATeA Reporting. later. for further infomration' Note: lf you are a U.S. person and a requsster gives you a fcrm other inan po#'.nj-s to request yourTll\'1. you must use lhe requester's Ic'rm if it is substantially similar to ihis Form liv-g' Definition of a U.S. person' For federal tax purposes- you are considered a U-S. Person il You are: . An individual rvho is a U S. cilizen or U-S. resident alieu . A nartnershiD. corDoration. company. or association created or ,rgiitexl in ne United States or under the larts of fte United Statm: . An eslate {olher than a foteign estate}: o{ . A don'lestic truet {as defined in Regulations section 3o1 -7701 -/J' Establishing U.S. statls tor purPo3es of chapter 3.and chapter 4 withholdinq-. Pavments mad€ l'l fore'gn p€tsons" including certan itliriuittii"i, all#ations of income, oitrinsfers ol sales prcceeds' tnay u. i"Oi*.r td wilhholdinq under chapter 3 or chapter 'i of the Code {*chons 14.11 -1474). Under those rules, tf a Form !V-9 or otfier t"rtin""tiot ol non-foreign status has oot been recei'red, a wilhholding Ii"ni, Gn*t*t ", or par&rership (payorJ generally applies presumption *i** frrt *"V t*iu;ri ttre payor tb *'itnnotd appicaU'te- tax from tl"e rmiolenl olvner. iansferor, or partner (payee! See Pub' 51 5' WrfltoUinq of f axon Nonresident Aliens and ForeiSn Entities' The follor,ving p€rEons must ptovide Form !V-9 to lhe patlor tor purposes of es-tiblishing its nofl-foteign 3ta1us' r ln the case of a disregarded entity rvith a U-S' ol"'ner' the U'S- crvner of the disregarded entiiy and not th+ disregarded entily- . tn the case of a grantor lruGt w;ih 1 U.S. granlo.r.or other.U'S' orcner' #;;lt, th; U.iig[ntor or otier u.B. oriner # the grantorlrust and not the grantor ltust. . ln the case of a U.S. trust {olher than a grantor trus0, lhe U S' trust and not the benejiciaries of the trusl' See Pub. 515 lor rnore information on provrding a Form l!'-9 or a certification cf non-foreign status io avoid $ithholding' Foreion t)ersott. lf lou are a f'orergll pers{'{l or tfie U-S' br3ftch of a i."J; ;5;ili; n# Jt*t"o to ui t'eatec as a u's person iurder h-*ri"t"ti" .*tion 1.I a4l -libj[2]$?l or othe( applicaHe section for cha'nter 3 or 4 oumosesi do not use Fo{m W-9' lnstBad, us€ the aootoriate foim tfi-s sr Form &233 {see Pub 51 5} lt you are a "Iiin[J-f*"ion oension h.rnd under Fegulations section 1'8971t-1(d)' or r'i-ri""Ji"-it ,ii is '.'ntrotly ownea by qialifisd loreign pensron tunds' Glt ," u""t;o as a non-ioreign persin lor purposee D! p191 1415 ;ilhh;ldilg;a;"ot u** rottn'yi-g. lnsleaci. u& Form uJ-eE(P {iratler certification of non-foreign status). Nonresident alien who becomes a resident alien' Generally' only a "r"roia"ni"fi"^ individlal rnay use tie t€rmg of a tan lreaty to leducs oi ii*n"t" U.S. iax on cerlain types o{ htc'llte'. However' rr}osl tax trealies cpntain a provision kno|n as a saving clalse' Excepllons ."."m"C in the savinq clause may permit ar exemption from tax iD ;5;;;;;i.;;'an tfres ot irnoftb even afier lhe.pavee has otherurise become a U.S, resident alien for tax purpag€a' lf 'rnu arc a I I S rFsidpnt alicn wtrn is ralyrng on an excepthn *nt|inJ in in" saving clause of a tax treaty tb claim.an exernption i;;; U.S. t*;" tertai"n types of income, you must attach a stalement to Form W-9 that sPecifi€s the foilorving five hems' 1. The treaty coufltry. Generally, flli3 must be ths.s€me treaty urder which you claimed ex6mption from tax as a nonresident ali€fl' 2. The treaty article addressing the inconre' 3. The article number (or location) in the tax tl€aty that centains the saving clause and i1s 6xceptions. 4. The type and amount of income that quali{ies for the exemption from tax- 5. Sutficienl facts to iustify lhe exemption lmm tax under the tenns of the tre.aty arbcle. Exanale. Article 20 of the U.S.-China income tax beaty^allows an .ri*.ii5n itorn iaxlor scholarshrp income received by a Chinese ;i;;;ii;p;t;ry pres€nl irr the United States under u S' lavr' this =i"O""i *if f b*.me'a resident alien for lax purposes if lheir stay in the U;;;-Sl;i; ;"eeds 5 calendar years Houever' paragraph.2 oi the n*iFioi*or to tte U,S.-China lreity (dared April 3-0 198'li allours the orovisions of Article 20 to conlinue to appiy Bvefl atter tne unlnese iiua"ni o""o^o a resident alien of the United States' A Chinese ri rJ""i *ht q""lifies lor this exception (under paragmph 2 of the first pr"i"""fi "^O l" relvinq on this exception to clain an exernption hom tax ild;;3;h;l"bi[ oit"ito*"hip iniome *ould attach to.Form w-s a "Lt"'"""iinJ i^iiudes the inlomation degcribed above to support lhal exemplion. lf vou are a nonresident allen or a foreign enlity, give the r€quester tfie appropnate completed Form W-8 or FDml 8233' Backup Withholding What is backup withholtling? Percons makrng certain Faym.ents to yolr **f unJ*t ""ti"tn condidon! withhold and pay to the IRS 2'1% of suctr ""^r"i". ftti" ii called "backup wirhholding.i Payments that may b€ !r6i*t t" backup witiholding include, but ate not limiled to inierest' i*lexemot interesL divrdend!, brpker and barter exchange i;;"il"t,;;"G.toy"itm. nonemployee pay, payments made in ;-fi;;;i;i p;ymeni c€ru and third-pirty netlork tansactions' afld ""rt"" ".tt"J"6 {rom fishing boat operators' Real estate ttansaclicfls are nol su'biect t,r backup rvithholding. You will not be subje€t to backup withholding on Payments you rmeive il vou oive lhe requester your cofiect TlN lnake lh€ p(Dper sBrlifications' "ria r"-pott utt you'r taxaOt-e inlerest and dividends Gn your ta:< retum- Paym€nls you receive will be subject to backup withholding il: 1 - You do not fumish your lIN to lhe requeslef; 2,You do not cerli{y yourTllrl when required {see the instructions {or Part ll for de-tailsf; 3. The IRS talls the requesier that you furnished afl inconect TIN; 4- The IRS tells )'ou tfial you are subiect to backup withholding because you did not repori all your interesl and dividends Gn yourtax retum fioi reportable interest and dividends only); or 5. You do not certifrl to the requesler tiat you are not.sublect to #il;;"ithil;;;, ds Jescriueb ln itenr 4 rjnder "Bv signing the filtaa' ,"t iti-: Joi" (f;; reportable inieresl and dividend accounts opened aftsr 1 9s3 onty). Kittitas County Agreement for Services lrev' 5/U/25) PageLS of 22