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<br />nr{rsl*tain your conpct taxpayer identification number (IXN}, rvhich
<br />may be ysLtr social E€curity number iSStl). irxfuidual taxpayer
<br />irJe$fificalioo mcnber {FllN}" adoption taxpayer identificatlcn number
<br />[AT1$, or emploler idenlificalion mnt€r FIN], to report on afl
<br />infonrsticn refurn ths amount paid to yonr, or oltrer arnount reportable
<br />o{l irn *rfumatiofi aeturn- Exarnpfes of infonnalion retrrns brc}de. but
<br />are r:ol limited to. &e fdlowing,
<br />. Fom i0gg$lT lhterest earned o; paidl.
<br />r Fsrmr trogs$lV {diuid€nds, including those from stocks or rnutud
<br />frudsl-
<br />. Fsm i099-[tdl5C {varicus types of incams. prizes. att ards, or grqss
<br />prBceedsl-
<br />r Fcnn 10€9-NEG {nonernployee comp€{tsation}.
<br />o Furn tr0€9€ {staclc s rnutual firnd sales ard certain other
<br />transactiar* by brokersl.
<br />r flqrn tr0!19€ (txocceds hom rrd 6trtGtrnsactimsl.
<br />c Fonn 109$X {rnerchant card and third-party nelwo* Fansaclions}.
<br />r Fsrn tffla {horne rnortgage inleres{. -109s-E {sfudent loan intelestf
<br />ard 1098-T$nr6'l].
<br />. Fsrn 1O99{ {canceled debtl-
<br />o Farm tolEl-A {acquisitron or abandonment ol secured property}.
<br />t}se Form l/V-9 only ifyou are a U,S. person fncluding a resident
<br />aFenl, to p{ovde your conect TlN.
<br />Garnioru lf 1"oU don't retum Fom W-9 ta the tequester wirh a TlN, pu
<br />rnight be sutisr:t to backup withholding. See Whatts bac&up
<br />rtrrtffioldirgr, later.
<br />By signing lhe filled-orrt forrq you:
<br />I. Certifu tral lh€ TIN you are giving b correct {or you are waiting for a
<br />number to be iss:edh
<br />?. Gertity illaf yo{j arB not subiect to backup wilhholding; or
<br />3. #airn exernplbn from backup withholding il you are a U.S" exempt
<br />payeq and
<br />4. Certiry b yaur flon-foreign status for prposes of lvirhholding nmder
<br />shapter 3 or 4 sf tfie Co,6 $f appficable); and
<br />5. kjfri diar FATGA cod{s} enlered on ftis fenn (if arry} irdicating
<br />tfut 1ou are exempt {lam lhe FATCA reporting rs c-crrect- See W}tat ls
<br />FAIC,4 Eqportidg. later. for further informatian.
<br />Note: ff you are a U.S" penon and a requesler gives you a iorm other
<br />lhan furm tlr-9 ro request yourTlN, you must use the requeetefs {orrn if
<br />it is subelantially similar to lhie Fotrn W-9,
<br />Definitbn of a U.S. person. For federal tax purposes, you are
<br />considered a U,S. petson if you are:
<br />. ful lndi'riidud r.rho is a U.S. cilizer or U.S. resident allefi
<br />. A pd'tnersftip, cotporalion, cotrlpany" or association creat€d ar
<br />organizecl in the Uniled States or under the laws of the United States;
<br />. ,fin €state {other lhan a foreigrr eslale}; or
<br />o A donrrestic lnrst {as defined in Regulations sectian 3O1-Iru1-4.
<br />Esrabtshing U.S. stalus lor purposes of chapter 3 and chapter {
<br />witl*roldng. Payments rnade to foreign persong induding certain
<br />distibofions. dloealions cf incornq ortransfers ol sales proceeds, rnay
<br />be striect to silkrholdng under chapter 3 or chapter 4 ol the Code
<br />{ireclions 1.{41-14?4}. Under t}lcse njles" il a Fonn W-9 or oiher
<br />cerlification of non-foreign siah-rs has not been received" a withholdng
<br />agent" aareferee. or partnership {payor} generally applies presttmption
<br />rules tlnat r.nalr require the payor to '.dthhold apflicable tax ftorn &e
<br />resaplsnt osrn€r. trarelero.r, or padner {pay€€i. See Pub. 515,
<br />ltlil!fioldr:ng ol Tax on Nonresident Aiens and Foreign Entities.
<br />The tdilowing persons must provide Form W€ lo the payor fur
<br />prrposes of estab&stung its non-foreign status.
<br />o ln the case of a disregarded gnlity with a U"S. ot'mer, the U.S. awner
<br />of ltre disragarded entity and nat the dlsregsrded enlity'
<br />' ln the cqse of a granlor tru€t wi{h a U-S. grantor or olher U-S. ovnrer,
<br />generd$, iltre U"S- grantor or olher U.S. otmer oI the granlor trust dld
<br />rnot the grantortrusL
<br />o ln tle case of a U.S. trust {other tfnn a grantor trustl. fhe U.S. trust
<br />ard not the beneficiari€€ of the bu8l.
<br />See ft.db" 5-[5 tor more information on providing a Forrn lT-g or a
<br />certificalim of non-^fBreign slabs to avoid 'Irithholding.
<br />Kittitas County Agreement for Services (rev. 5/7a/251
<br />Page L5 of 22
<br />Foreign person, ll you are a breign person or the U.S. branch o{ a
<br />fore6n Airnt< that has dected !o be, keated as a U.S. person {under
<br />@rIaliorn *eotiur 1"1aa1-1p){![iv] or olher appficaHe seclian fo;
<br />ctlapts 3 or 4 trryoGcsl. do rlo! us Form W-9, lnstead. trge tlp
<br />apprnpiate Forrn til-8 or Fofin Hig {see Pub,. 515}. ll }tou sre a
<br />q{jaf{i€d formbrr Frr€iorntund rnder BeguHions section 1"897fl}tr{d}, or
<br />a perlnership ihalis t'rftdlyowned byqualified forelgn pension furds.
<br />lhat is teded as a non-Iwe*gn person lor purposes of section 1445
<br />sithholdng" & rrof use Fcnn $f-9. lnstead, use Form W-8E(P {or other
<br />carlificatiofi of noif}@fi stausi.
<br />ilcnresidert aften rho b€Gomes s resident alien. G€neratly. or{y a
<br />nonrcsidqnta*en iindr*fual nrEt use th€ terrs ol a tax lrreaty tro tedu{e
<br />or eliminate U.S" ts6( ur certain typ ol inoome" Howeler, frrost tax
<br />fealiee contair: a pra'risim ltre'..rn as a saving clause. Exceptiors
<br />spcified in lle sanirg cb.rse rnay permll an exetnplion frorn bx lo
<br />cbntirnre fior cerbin types o{ ircome euen afbr the peyee has otf}ert ds€
<br />becorne a Lj.S. resident dien for tsx puryce.
<br />lf yor.r are a U"S" nesider:t dbn nhe is relying on an exceplirn
<br />eantained ln tle sariig dause ot a tax rea$ to claim an exemplion
<br />Jrorn U.S- tax on certain tiipee ol income, you musl attaci a stal€ment
<br />io Fonn !V-9 that specifies the {ollouing fve items.
<br />.!
<br />" The treaty carrrty" Generally, this must be lhe same b€ty under
<br />wtrirlr you cbimed exenrplion from tax as a nonresidcnt aliefi.
<br />2" The beaty a;tide addressing the income.
<br />3. The arMe ffirnbs {or localion} in the tax treaty that cootains the
<br />eaving clause and Rs exceptims.
<br />4" The typ,e and amount of income that qualifim lor the exemption
<br />{rom ta,L
<br />5- Sulficient facts ts i$tfy lhe exemption lrom tax under lhe terms of
<br />the trealy ariicle,
<br />Erample. i{rtisle 20 of the U.S.-China income tax treaty allolvs an
<br />exernptidn {rom bax lor s€fro}archip income received by a Chinese
<br />student lstsoftrily pre€€nil in the United States. Under U.S. latir, lhls
<br />siudent wil! b€c€el* a rcsident alis for iax purposes if lheir stay in lhe
<br />Ur*ted Siaies exoeeds 5 calerdar years. Horruever, paragraph 2 of tfte
<br />firsl Rrstocol t6 tfre U-S.-6hina lreaty fdated April $0, '1984) a[ows the
<br />provisbns of.Arlielb E0 to conlinue to app$ even after the Chinese
<br />studert h€dm€s a rcsident alien ol the United States. A Chinese
<br />student w*ro qralifie fior. this exception {under pangraph 2 of lhe firs!
<br />Proloco{ ard is rdyirq on this exceplion to claim an exernplion from lax
<br />on their io*r*brslrif 'rirunw*rip iniorne wolld attach to Form ltf-9 a
<br />slatenrent that incl'udm the inlornatbn descdbed above to support lhat
<br />exernpliron.
<br />lf you are a nonreside':t alen or a forei;n entity, giue the requester tfte
<br />app*apriate oorSted Form W-a or Fofin 4233,
<br />Backup Withholding
<br />What is hackrp wilfthnl&rg? Petsons making cerlain paymeflts to yoll
<br />rnust unds certd*r condtlions wriltSpld and pay to the IRS 2496 of such
<br />paym,mts. This ib caled -bas'ltup
<br />'.'iithho$ding." Payrnents that msy be
<br />3r-&)isct to ha6*qp wi$rlmlding inc,lude, hrt are not limited to, intercst,
<br />lax-exempt irqtere€L dicideirrds, boker and barter exchange
<br />trarsactidns, renrts, rqpalties, nonernphyee pay. payrnents made in
<br />setilernent ol paynrent card and lhir&party netvcrk lransaclions, and
<br />eertain paynnsrG kom fistring boat aperators, Real eslate lransactions
<br />are flot $Jbie€t to backup ltuiilhholding.
<br />Yqr uiI nrt be sr$ecli to badkUp withhalding on Pailrxxlts you recelve
<br />i{ you gi're lhe reqre$el yoon coned Tll'1, nuke lhe proper r:ertifications,
<br />and report dl yo:r tar.ahb interest arrd diuidends on yor.lr tax retutn.
<br />Paym€nls you receiw will be subject lo backup withholding if:
<br />-!
<br />- Y6u do not furnislh yots TIN to lhe requeste4
<br />2" You do rrot cedi{y luurTlN '.yhen requhed {sbe the inslnrclians lor
<br />Fan lilforde{ailslq
<br />3' fhe IRS tefls the .equest€{ that you fumished an inconect TIN:
<br />4" The IRS te[s pu t]rat yo.r are subiect to backup wilhholdtng
<br />because you did not .Bport all F!*rr interest and dividends on your lax
<br />rcturn ffor reportable i'r,rlerest and dividends only|; or
<br />5' YolJ do rnt c€{riftr' lo t}le requesler tfiat yorl are not sublecl to
<br />backup '.'ritfrrMdngl as deccribed fn kern 4 under "fly signtng lfte /?fed-
<br />outfwnr" alnove fior rryrtaHe inleresl and dividend accounts opened
<br />aller1983 on|yl'-
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