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Form W-9 (Bev.3-2024)Poqe 4
<br />2-The United Slales or any of ils agencies or instrunrentalilies.
<br />3-A state, lhe District of Columbia, a U.S. commonwealth or terntory,
<br />or any ot their political subdivisions or instrumentalities.
<br />4-A foreign govemment or any of its political subdivisions, agencies,
<br />rr instrumentalities.
<br />5-A corporation.
<br />6-A dealer in securities or commodities.equired to register in the
<br />United $iates, the District of Columbia, or a U.S. commonweallh or
<br />tenitory-
<br />7-A futures commission merchant registered with lhe Commodity
<br />Fulures Trading C6mmission.
<br />8-A real estate investment trust.
<br />g-An entity rcgistered at all times during the tax year under the
<br />lnvestment Company Act of 1940.
<br />-lo-A common trust fund operated by a bank under section 584(al.
<br />1 1 -A fin.ncid institution ao dcfined undef secliur r 581.
<br />"12-A middleman known in the investment community as a nominee or
<br />custodian.
<br />1 3-A trust exempt from tax under sectiotr 664 or described in section
<br />4947.
<br />The following chart shows types of payments lhat may be exempt
<br />from backup withholding. The chart applies to the exempt payees listed
<br />above, 1 through I3.
<br />lF the payment is {ar THEN the paynreilt is excmpt
<br />for, - -
<br />' lnterest and dividend paynlents All exsmpt payees except
<br />for 7
<br />. Broker Exenrpt payees I through 4 and 6
<br />through I 1 and all C corporations.
<br />S corporations must nol enter an
<br />exempt payee code because they
<br />are exempt only for sales ol
<br />noncovered securities acquired
<br />to 2012
<br />r Barter transactions Exempt payees 1 through 4.
<br />and
<br />F-A dealer in securilies, commodities, or derivative financial
<br />;nstruments {including notional principal conlracts, fu tures, forwards,
<br />and optlonsl lhat is registered as such under the laws of lhe United
<br />Slateg or any stale,
<br />G-A real estate investment tsusl.
<br />H-A regulated investrnent company as defined in section 851 or an
<br />entitlr r€gbtered at all times during the tax year under the lnvestrnent
<br />comFany Act of 1940.
<br />| -A common trusi fund as defined in section 584{a}.
<br />J-A bank as defined in section 581.
<br />K-A broker.
<br />L-A trust exenrpt lrom tax under section 664 or d€'scribed in section
<br />aeaT{a}{'l).
<br />M-A lax-exempt trust under a section rlt)3{b) plan or section 457{9}
<br />plan.
<br />Nota: You nray wish tu wrrsull. wilh the financial inslrtutlon requesting
<br />this farm to delermine whether the FATCA code and/or exempl payee
<br />code should be compl€ted.
<br />Line 5
<br />Enter your address (number, stseet, and apartment or suite number),
<br />This is where the requesler ol this Fomt W-9 will nrail your information
<br />retums. lf this address differs lrom th€ one the requester already has on
<br />{ile, enter "NEW'at lhe top. ll a new address is provided, there is stilla
<br />chance the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your crty. slate, and ZIP code.
<br />Part l. Taxpayer ldentification Number {TlN)
<br />Enier your TIN in the appropriate box, l{ you are a resident alien and
<br />you do not have, and are not eligible to get, an SSN, your TIN is your
<br />aRS lTlN. Enter it in :he entry space for lhe Social security number. If you
<br />do nol have an lTlN, see Hovl to get a IJI\I below.
<br />l{ you are a sole proprietor and you have an ElN, you may enter either
<br />ynur SSN or ElN.
<br />lf you are a single-member LLC thai is disregarded as an entity
<br />separale from its owner, enter the owner's SSN {or ElN, il the owner has
<br />one1. If rhe LLC is classified as a corporalion or partnership, ent€r the
<br />entity's EiN"
<br />l,,f ote: See !ilhat fiIanr e and Number To Give ffte Feguesler, laler, for
<br />further clarification oi name and TIN combinations.
<br />Hovlr to get a TlN. lf you do not have a TlN. apply Ior one inrmediately.
<br />To apply lor an SSN, get Form SS-5, Application {or a Social Securi\
<br />Card, frorn your local SSA offrce or get this form online at
<br />wwr,v.SSA.goy. You may also get this farm by calling 800-77?- 1213. Use
<br />Fonn W-7, Application for IRS lndividualTaxpayer ldentiflcation
<br />Number, to apply for an lTlN, or Form SS-4, Applicaticn for Employer
<br />ldentific€tion Number, to apply {or an ElN, You can apply for an EiN
<br />onllne by accessing the IRS websile al wrvwlrs.govlElN. Go to
<br />vvww.irs4ovlForms to view, download, or prinl Fomr W-7 andlor Form
<br />SS-^1. Or. ycru uan go to www.irs.govfQrderFr-rttts lo place att ordel and
<br />have Form W-7 ancUor Form SS-4 mailed to you wilhin 15 business
<br />days.
<br />l{ you ate asked to complete Form W-9 but do not have a Tll{, apply
<br />{or a TtrN and ente-r "Applied For" in the space lor tfre TlN, sign and dale
<br />lhe f6nn, and give it io tfte requester. For inlerest and dividend
<br />paymenls, and certain payments made vrith respect to readily tradable
<br />instruments, you will generally have 60 days lo get a TIN and give il 1o
<br />the requester b€fore you are subject to backup withholding on
<br />payments. The 60-day rule does not apply to olher types of payments,
<br />You will be subject to backup withholding on all such paymenls until
<br />you provide your TIN to the requester.
<br />Note: Enlering "Applied For'' means thal you have already applied lor a
<br />TIN or that you intend to apply for one soon. See also Estabfishing U-S.
<br />status forpirrposes ol chapter 3 and chapter 4 withholding. exlier.fot
<br />when you may instead be subject to lvilhholding under chapter 3 or 4 of
<br />the Code.
<br />Caution: A disregarded U-S. enlity that has a foreign cwner must use
<br />the appropriale Form W-4.
<br />' Payments over$600 required to
<br />be reported and direct sales over
<br />$s.ooo'
<br />Generally, exempt payees
<br />1 through 5.?
<br />Exempt payees .l through 4.I Payments made in settlemeltt of
<br />payment cald or third-party
<br />netlvork lransaclions
<br />1 See Form 1osg-MlSC, Miscellaneous lnformation. and its instructions.
<br />2 However, the following payments made lo a cotporation and
<br />reporlable on Form 1 099-MISC are not exempt from backuP
<br />wilhholding: medical and health care paymenls, atlomeys' fees, gross
<br />proceeds paid to an attorney reportable under section 6045fi), and
<br />payments for services paid by a federal exectrtive agency.
<br />Exemption from FATCA reporting code. The following codes ldenlify
<br />payees that are exempt fronr reporting under FATCA. These codes
<br />apply lo persons submitting this form for accounts maintained outside
<br />of lhe United Stales by cedain {oreign financial institutions. ThereJore, il
<br />you are only submitting lhis lorm for an account you hold in ihe United
<br />States, you may leave this lield blank. Consult with the person
<br />requesling this form if you are uncedain if the financial institution is
<br />subiect to these requiremenls. A requester may indicate lhat a code is
<br />not required by providing you with a Form W-9 with "Not Applicable" (or
<br />any siririlar indichtion) enlered on the line for a FATCA exemption code.
<br />A-An organization exempt from lax under seclion 501(a) or any
<br />individual retirement plan as deiined in section 7701(a)(37).
<br />B-The United States or any of its agencies or instrumentalilies.
<br />C-A state, lhe District of Columbia, a U.S- commonwealth or
<br />lenitory, or any of their political subdivisions or instrumentalities,
<br />D-A corporation the stock of which is regulady traded on one or
<br />more established securities nrarkets, as described in Regulations
<br />section .l
<br />.1 47?-1 {c)(.1 Xi).
<br />E-A corporation lhat is a member of the same expanded affiliated
<br />group ae a corporation described in Regulations section 1.1 472-1{cX1}{i).
<br />Kittitas County Agreement for Services (rev. 5/7a/251
<br />Page 19 of 21
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