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Form W'9 Eev.3-2024)Page2
<br />must obtain your corsct taxpay€r identificatbn number fflN), which
<br />may ba your social secwity number {SSN), individml taxpayer
<br />identification number (mN), adoption taxpayer identification number
<br />(ATIN), or employer identification number (ElN), to report on an
<br />information retum the amount paid to you, or other amount reportable
<br />on an information relum. Examples of infomation r€tums include, but
<br />ara not limited to, lhe following.
<br />o Form 1099JNT {inter€st eamed or paidl.
<br />r Form 1099-DlV (dividends, including lhose from slocks or mulual
<br />funde).
<br />o Form 1099-MISC {various types of inenme, prizes, awardg, or gross
<br />proceeds).
<br />r Form 1O99-NEC {nonemployee co{np€nsation).
<br />. Form 1099-9 {stock or mutual fund sales and c€rtain other
<br />lransaclions by brokers).
<br />r Form 1o99-S (proceede from real astate transactiona).
<br />. Form 1099-K (nrerchant card and third-party net'ao* transactions).
<br />. Form 1098 (homs mortgago int€restl, 1098-E (student loan interest),
<br />and 1098-T (bition).
<br />r Form 1O99-C (canceled debQ.
<br />o Form '1099-A {acquisition or abandonment of secured propertyl.
<br />Use Form W-9 only if you are a U.S. person fncluding a resident
<br />alienl, 1o prorride your conect TlN.
<br />Caution: lf you don't retum Form W-9 io the re$Fster wilh a TlN, you
<br />might be subject to backup withhoHing. Seo yt4utrb backrp
<br />witl{toldiog,laler.
<br />By signing the lilled-out form, you:
<br />1. Certify that the TIN you are giving is conect {or you are waiting lor a
<br />numb€r to be issred);
<br />2. Certify thar you are not sut{ect to backup withholding; or
<br />3. Claim exemption from backup withholdirg il you are a U.S. exempt
<br />payee; and
<br />4. Certit to your non-foreign status tor purposes of withholding under
<br />chapter 3 or 4 ol rhe Code (if applicable!; ard
<br />5. Certify that FATCA code{s) eniered on lhis form (if any) indicating
<br />that you are ex€mpt from th€ FATCA reporting b conect. See Whaf Is
<br />FATCA Repofting, later, for further information.
<br />Note: lf you are a U.S. pereon and a requ€ster gives you a fotm othet
<br />than Form W-9 to requeat your TlN, you must us€ the requeste/s form if
<br />it is eubstantially similar to thie Form W-9.
<br />Definition of a U.S, pereon, For federal lax purposes, you are
<br />consid€r€d a U.S. peraon if you are:
<br />o An individual who is a U.S. cilizen or U.S. reskJsnt alien;
<br />. A pannership, corporation, company, or aasociation cr€ated or
<br />organized in the Unit€d States or under lhe laws ol lhe Unit€d States;
<br />. An estate (olher than a foreign estale): or
<br />o A domeetic trust (as defined in Regulations section 301.7701-71.
<br />Establiehing U.S. etatus lor purposes ol chapter 3 and chapter 4
<br />whhholding. Paym€nts mad€ to icreign persons, incftding certain
<br />distribntions, allocatione of income, or Iransfurs of sales proceeds, may
<br />be su$ect to withholding under chapter 3 or chapter 4 of the Code
<br />(sactions 'l 441-1 47 41. Under thee rules, if a Form W-9 or otter
<br />certification of non-foreign slatus has not been received, a withholding
<br />ag€nt, bansferce, or partnership (payo{ generaEy applies presumption
<br />rul€s that may require the payor lo wittrhold applicable tax lrom the
<br />recipient, owner, t-ansferor, or partner (pay€€). See PtJb. 515,
<br />Withholding of Tax on Nonresident Aliens ard Foreign Entities.
<br />The fotlowing persons must provide Form W-9 to the payor for
<br />purposes of establishing its non-foreign status.
<br />r ln the case of a disregarded entity with a U.S. orrner, the U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />r ln the case of a grantor trust with a U.S. grantor or olher U.S. owner,
<br />generally, th€ U.S. grantor or other U.S. owner of the granlor lrust and
<br />nol the granlor trust.
<br />r ln the caae of a U.S. trust (other than a grantor trustl, lhe U.S. lruet
<br />and not the beneficiarie€ of the trust.
<br />See Pub. 515 for moro information on providing a Form W-9 or a
<br />certification of non-forsign status to avoid withholding.
<br />Kittitas County Agreement for Services (rev. 5/t4/25l'
<br />Page L7 of 2t
<br />Foreign person. ll pu are a forcign person orthe U.S. branch ol a
<br />foreign bank lhat has elecled to be treated as a U.S. person (under
<br />Begulations section 1.1441-1{bxzmv) or other applicsble section for
<br />chapter 3 or 4 purposes), do nol use Form W-9. lnstead, use the
<br />appropriate Form W-8 or Form 8233 (see Pub. 5 15). lf you are a
<br />qualilied foreign pension fund under Regulations seetion 1.897i1)-1(d), or
<br />a partnerahip that is wholly owned by qualified foreign peneion funds,
<br />that is treated as a non-foreign person for purposea of s€ction 1 445
<br />withholding, do not use Form W-9. lnstead, use Form W'8EXP (or other
<br />c€rtification of nonJoreign status).
<br />Nonresident alien who becomes a resident alien, Generally, only a
<br />nonresident alien individual may use the terms of a tax tr€aty to reduc€
<br />or eliminate U.S. tax on certain types of income. However, most tax
<br />treaties contain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may permit an exemplion fom tax to
<br />conlinue for certain types of income even after the payee has otherwise
<br />become a U.S. resident alien for tax purpos€s.
<br />ll you are a U^S^ resident alien who ie relying on an oxception
<br />contained in the eaving claus€ of a tax treaty to claim an exemption
<br />from U.S. tax on certain types ol income, you must attach a statem€nt
<br />to Form W-9 that specilies lhe folloradng live iterns.
<br />1. Th€ treaty country. Generally, this must be the same beaty urder
<br />which yor claimed exemption from tax as a nonresideni alien.
<br />2. The treaty anich addressing the income.
<br />3" The article number {or locarion) in the tax treaty that contains the
<br />saving clause and its exceptions.
<br />4. The type and amount of inconre that qualilies for the exemption
<br />from tax.
<br />5. Sulficient facts to iustiry the sxemption from tax under the tenns of
<br />the treaty artida
<br />Example. Article 20 of lhe U.S.-China income tax treaty allows an
<br />exemplion forn tax for scholarship income received by a Chinese
<br />student tenporarily present in the United Statas. Under U.S. law, this
<br />student will b€come a resident alien for tax purposes if their stay in the
<br />United States exc€eds 5 calendar years. However, paragraph 2 of the
<br />tirst Protocol to ths U.$.-China treaty (dated Aptil 30, 1984) allows the
<br />provisions of A,rticle 20 to continue to apply even after lhe Chinese
<br />student becomes a resident alien of lhe United Statee. A Chinese
<br />student who qualifies for thig exception (under paragraph 2 of the fitst
<br />Protocol) and is relying on this exc€ption to claim an exemption lrom tax
<br />on their echolarship oifellowship income would attach to Form W-9 a
<br />statement that includee the inlormaiion deecribed above lo support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign enlity. give tho r€qusst€r the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />Whal is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhold and pay to th€ IRS 24% of such
<br />payments. This is called "backup withholding." Payrnents that may be
<br />subiect to backup withholding include, but ar€ not limiled to, interesl,
<br />l8x-exempt inter€st, dividends, broker and barter exchange
<br />transactions, renb, royallies, nonemployee pay, payments made in
<br />setdem€nt of payment card and third-pany n€twork transaclions, and
<br />cetain payments lrom fishing boat operalors. Real estat€ transactions
<br />are not sr.rbiect to backup withholding.
<br />You will not be subiect to backup wilhholding on paynents you teceive
<br />il you give the requester yoilr corect TlN, make the proper cerlifications,
<br />and report dl your taxable interest and dividends on yd;r tax retum.
<br />Paynrents you receive will be subject to backup withholding il:
<br />1. You do not fumish your llN to the r€quester;
<br />2. You do not certify your TIN when required (see the instructions for
<br />Part ll for details);
<br />3. The IRS tells the requester that you lumished an inconect TIN;
<br />4. The IRS tells you that you are subiect to backup withholding
<br />because you did not report all your interest and dividends on your lax
<br />retum (tor reportaHe iDterest and dividends only); or
<br />5. You do not certify to th€ reguest€r lhat yqj are not subject lo
<br />backup withholding, as described in item 4 under "By signing tha filled-
<br />out form" above (for reportable intereet and dividend accounts opened
<br />after 198i! only).
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