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Form W-8 (Rev. 3-?0241 Past 2
<br />must oblain your correct l.xpayer identification number OIN), which
<br />may be your social s€curity number (SSNI. indiuidual taxpayer
<br />ide;tificaiion number {lTlN), adoption taxpayer identification number
<br />(ATIN), or employer identilicstion rumber {ElN}. to report on an
<br />informalion relum ths arnount paid to you, or other amounl repoatable
<br />on an infonnalion reium, Exarnples of information relums include, bul
<br />are not limited to, fte following.
<br />. Form losglNT (interesl eamed or paidl,
<br />o Form 1099-DlV (dividends, including those bom stocks or mutual
<br />funds).
<br />' Form 1099-MISC {vaJious types of income, prizes, awards, or gross
<br />proceeds).
<br />r Form 1099-NEC {nonernployee comp€flsation}.
<br />r Form 1099-9 (stock or mulual fund sales and certain other
<br />transactions by brokersJ.
<br />. Form 1099-S (proceeds ftom real eslate tnansactions).
<br />. Foffii lu99-K tmerchant card and third-party network transactions).
<br />. Form 1098 {home mortgage interest), 1098-E (student loan interest},
<br />and 109s-T (tuition)-
<br />. Form 1099-C (canceled debt|.
<br />r Form 1099-4 (acquisition or abandonrnent ol secured propedy).
<br />Use Form W-9 only if you are a U.S. person (including a resident
<br />alien), to provide your correct TlN.
<br />Caution: lf you don't retum Form 1/t/-9 lo the requester with a TlN, you
<br />might be subject to backup withholding. See Whatis bac&up
<br />withholding,laler.
<br />By signing lhe lilled-out {orrn, you:
<br />1. Certily that lhe TIN you are giving is conect {or you are waiting tor a
<br />number to be issued);
<br />2. Certify that you are not subiecl to backup wilhholding; or
<br />3. Claim exemption lrom backup wiftholding il you are a U.S- exempt
<br />payee; and
<br />4. Certify to yout non-foreign stalus for purposes o{ rvithholding under
<br />chapter 3 or 4 bf the Code (i{ applicable): and
<br />5. Certifo that FATCA code(s) enlered on this form {if any) indicating
<br />that you are exempt from the FATCA reporting is corect. See what /s
<br />FATCA Reporting, later, for further information.
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />than Fomr W-9 to request yourTlN, you must use lhe requester's lonn if
<br />it is substantially similat to this Form W-9-
<br />Definition ol a U,S. person. For fedeml tax putposes, you are
<br />considered a U.$. person il you are:
<br />. An individual who is a U.S. citrzen or U.S. resident alien;
<br />. A partnership, corporalion, company, or association created 9r
<br />orginized in the United States or under lhe laws of the United States;
<br />. An estate (otherthan a foreign estaie): or
<br />. A domestic trust {as defined in Begulations section 301'7701-7).
<br />Establishing U.S. status for purposes of chapter 3 and chapter 4
<br />withholding. Payments made to foreign persons, including certain
<br />distributioni, all6calions ol income, or ttansfers ot sales proceads, may
<br />be subject to wilhholding under chsPtet 3 or chapter 4 of the Code
<br />(sections 1 441 -147 4). Under those rules, il a Fsrm W-9 or other
<br />iertification of non-foreiqn stattts has not been received, a withholding
<br />agent, transferee, or pa16rership {payor} g+nerally applies presumption
<br />rules that may require lhe payor lo lrithhold applicable lax trom the
<br />recipient, owner. Fansferor, or parlner {payee). See Pub. 515,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must provide Form W-9 to the payor for
<br />purposes of establishing its non-foreign stalus.
<br />r ln the case of a disregarded entity $ith a U.S. orvner, the U.S. owner
<br />of the disregarded entity and not the disregarded enlity.
<br />. ln the case of a grantor trugi with a U.S. granlor or other U.S. owner,
<br />generally, lhe U.slgrantor or other U.S. owner o{ the grantor trust and
<br />not the granlor trust.
<br />r ln the case of a U-S. trust (olher than a grantor trust), lhe U.S' trust
<br />and not the beneficiaries of the trust.
<br />See Pub. 515 for more information on providing a Form W-g or a
<br />certification of non-foreign status to avoid I'rithholding-
<br />Foreign person, lf you are a foreign person or the U.S. branch of a
<br />foreigi b'ank that hds elecied lo b,e treated as a U.S person {under
<br />Regulations seclion 1.1441-1p){2}{iv) Dr olhet applicable section tor
<br />chtpter 3 or 4 purposes), do not us€ Fo.m W-9- lnstead. use the
<br />appropriate Form W-8 or Form 8293 {see Pub. 515). ll you sre a
<br />oualrliid foreiqn pension fund under Regulations section 1 .897(l)-l (d)' orj parrnership inat is wholly owned by qualified foreign penson funds,
<br />that is treated as a non-toreign perscn {or puryoses of s€clion 1445
<br />withholding, do nol use Form W-9. lnslead, use Form W-8D(P {or other
<br />certifi cation of non-foreign status).
<br />Nonresident alien who becomes a resident alien. Geneally. only a
<br />nonresident alien individual may use the terms of a tsx treaty to reduce
<br />or eliminate U.S. 1ax on certain tyPes of income. However, most tax
<br />lrealieg contain a provision known as a saving clause. lxceplions
<br />specified in the saving clause may p€rm( an exemplion from lax lo
<br />cbntinue for certain ryles of incomb even afler the payee has otfrerwise
<br />become a U.S. resident alien for tax purposes.
<br />ll you arc a U.3" tesidcrrl alittr wlro i$ i€lylng on gn exdeptmn
<br />cont-ained in the saving clause ol a lax treaty lo claim an exemplion
<br />from U.S. tax on certain types of income, you must attach a statement
<br />to Form W-9 that specifies the following {ive ilems.
<br />1. The treaiy country. Generally, this must be lhe sa$e treaty unde)-
<br />which you claimed exemption ftom tax as a nonresident alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the lax ttealy that conta;ns the
<br />saving clause and its exceptions.
<br />4. The type and amount of incorn€ that qualifles for tfie exemption
<br />from tax.
<br />5. Sufficient facts 1o juslify the exemption from tax under the lerms of
<br />the treaty article.
<br />Exanple. Article 20 of the U.S.-China income tax teaiy allows an
<br />exemptibn lrom tax for scholarship income received by a Chinese
<br />studeht temporarily present in the United States. Urder U.S. law, this
<br />student will become a rcsident alien for lax putposes if their stay in the
<br />United States exceeds 5 calendar years. However, paragraph 2 of the
<br />firsl Protocol to the U.S.-China lreaty (dated April 30, 1984) allows the
<br />provisions of Article 20 to continu€ to apply even after the_Chineae
<br />student becomes a rcsident alien of lhe Unhed Siates. A Chinese
<br />student who qualifies lor this exc€ption {under Paragraph 2 of the first
<br />Protocol) and is relvinq on this exception to clatm an exemption from tax
<br />on their icholarshif oifellowship in6ome would attach to Form W-9 a
<br />statemenl that inciudes the in{ormation described above to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign entity, gite the tequester the
<br />appropriate completed Form W-8 or Form 8233-
<br />Backup Withholding
<br />What is backup withhokling? Persons making cerlain payments to you
<br />must under ce*ain conditions withhold and pay to the NF$ 24% of such
<br />payments. This is called "backup withholding." Paymenls that may be
<br />subject to backup witfrholding include, but are not limiled to, inierest,
<br />tar-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, royalties. nonemployee pay, paymenls made in
<br />settlement of paymeni card and third-patty net'iJork transaclions, and
<br />certain paymdnti from fishing boat operalors. Real estate tranaactians
<br />are nol srbject to backup wilhholding.
<br />You will not be subject to backup withholding on Payrnente you receive
<br />if you give the requester your conect TtH, make lfle proper carlificalions'
<br />and report all your taxable inlerest and dividends on your tax retum-
<br />Paymenls you receive will be subject to backup withlrolding il:
<br />1- You do not fumish your TIN to lhe requester
<br />2. You do not certify your TIN when required {see the inslnrclions Jor
<br />Parl ll for details);
<br />3. The IRS lells the requesterthat you furnished an incorrect TIN;
<br />4. The IRS tells you tfiat you are subiect to b.ackup wilhholding
<br />because you did not report all your interest and dividends on your tax
<br />retum {tor reportable interest and dividends only}: or
<br />5. You do not certify to the requester that yoil a(e not subiect to
<br />backup rvithholding, ds described rn item 4 under "By signing lhe filled-
<br />out foim'' above for reporlable interesl and dividend accounts oPened
<br />after 1 983 only).
<br />Kittitas County Agreement for Services (rev. 5/7a/251
<br />Page L7 of 2L
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