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Form W-9 {Hev. 3-2024)Pqe2
<br />must obtain your corrcct taxpay€( id€ntification number (nN), which
<br />may be your social security number {SSN), individml taxpayer
<br />identificalion numb€r (fnN), adoption taxpay€r identification number
<br />(ATIN), or employer identification number (ElN), to report on an
<br />information retum the amowt paid to you. or other arnount reportable
<br />on an information relum. Examples of infonnation r€tums include, hn
<br />are not limited to, the following"
<br />r Form '1099-lNT {interest eamed or paid).
<br />o Form 1099-DlV (dMdends, including those from stocks or mutual
<br />tunds).
<br />. Form 1099-MISC (various types of incomg pdzes, awards, or gross
<br />pmceeds).
<br />r Form 1099-NEG (nonemployee compensation).
<br />. Form 1099-8 {stock or mutual fund sales and certain other
<br />transactions by brokers).
<br />o Fom 1099-5 (proceeds fiom real estate transac{ions).
<br />. Form 1099-K (rnerchant card and third-party n€twork transactions).
<br />o Form lo98 (home mortgage inlerest), 1098-E (student ban interest),
<br />and 1098-T (tuition).
<br />e Form 1099-C (canceled debt),
<br />r Form 1099-4 (acquisition or abandonmsnt of s€cured property).
<br />Use Form W-9 only if you are a U.S. person fincluding a resid€nt
<br />alien), to provide your conect TlN.
<br />Caution: It you don't retum Fonn W-g to th€ requester with a TlN, you
<br />might be aubiect to backup withholding. Seo What is backup
<br />withholding,lalar,
<br />By eigning the filled-out form, you:
<br />1. Certify that lhe TIN you are giving is conect (or you arc waiting for a
<br />number lo be iszued);
<br />2. Cortit that you are not subiect to backup withholding; or
<br />3. Claim exemption from backup withholding il you are a U.S. exempl
<br />payee; and
<br />4. Certily to your non-foreign status for pxrrpooes of wilhholding under
<br />chapter 3 or 4 of rhe Code frf applicablel; and
<br />5. Certify that FATCA code{s) entered on this form Sf any) indicaring
<br />that you are €xempt lmm the FATCA reporting b conect. See What ls
<br />FATCA Rqorting, later, for further iniormation.
<br />Note: lf you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to request your TlN, you must use lhe requeste/s fotrn if
<br />it is subotantially similar to this Form W-9.
<br />Definhion of a U.S. person. Forlederal tax purposes. you ar€
<br />considered a U.S. person if yo.l are:
<br />. An individual who is a U.S. citizen or U.S. resllent alien;
<br />. A partn€r€hip, corporation, compeny. or associadon created or
<br />organized in the United States or underthe laws ol the United States;
<br />. An e8tat6 (other than a foreign eslate); or
<br />. A domestic trust {as defined in Regulalions section3Al.7701-n.
<br />Establiehing U.S. ctatus for purposee of chapter 3 and chapter 4
<br />withholding, Paymenls made to forsign p€rson8, including certain
<br />distributions, allocations of incoms, or trangfsra of salea procaeds, may
<br />be aubiect to withholding under chapter 3 or chapter 4 of the Code
<br />(s€clions 1441-1474r. Under those rulss, if a Form W-9 or other
<br />certification of non-foreign statue has not been roceived, a withholding
<br />agont, tranotereo, or parlnership (payorf generally applies pr€sumption
<br />rulss that may require the payor lo withhold applicable lax from the
<br />recipient, own€r, fansferor, or paflner (payee). See Pub. 515,
<br />Withholding of Tax on Nonreaident Aiene arrl Forcign Fntilier
<br />The following persona must provide Form W-9 to the payor for
<br />purposee of establishing its non-foreign status.
<br />r ln the case of a disregarded entity with a U.S. on'ner, the U.S. ownar
<br />of the dbregarded entity and not lhe disregarded entity.
<br />. ln the case of a grantor trust with a U.S. grantor or oiher U.S. owner,
<br />generally, lhe U.S. grantor or other U.S. owner ol lhe grantor trust and
<br />not the grantor trust.
<br />r ln the case of a U.S. lrust {other than a grantor trust}, the U.S. trust
<br />and not the b€neficiaries ol the bust.
<br />See Pub. 515 for mor€ inlormation on pr,oviding a Forrn W-9 or a
<br />certification of non-ioreign stat$ lo avcid withholding.
<br />Kittitas County Agreement for Services (rev.5l74/25)
<br />PageLT of2L
<br />Foreign person. lf you are a foreign person or the U.S. branch of a
<br />foreign bank that has elected to be treated as a U.S. person (under
<br />Regulations section 1.1a41-1{b)(2xiv) or other applicaHe section for
<br />chapter 3 or 4 purposes), do nol use Form W-9. lnstead, use the
<br />appropriate Form W-8 or Form 823it (see Pub. 51 5). lf you are a
<br />qualilied foreign pension fund under Regulations section 1 .897{)-1 (d), or
<br />a partnerslrip that is wholly owned by qualified loreign pension funds,
<br />that i9 treated as a non-foreign p€rson for purposes of section 1 445
<br />withholding, do not us€ Fonn W-9. lnstead, use Form W-8D(P (or other
<br />certification of non-foreign status).
<br />Nonresident alien rrrho becomes a resident alien. Generally, only a
<br />nonresirJent alien individual may us€ the terms ol a tax treaty to reduce
<br />or eliminate U.S. tax on certain types ol income. However, most tax
<br />lrealies contain a provision known as a saving clause. Exceptions
<br />specified in the saving clausa may permit an exemption fiom tax to
<br />continue for certain tlpes ol ircome even after lhe payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />lf you are a U.S. resident albn who is relying on an exception
<br />contained in the saving clause of a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you must attach a stalemsnt
<br />to Form W-9 that specifi€s th€ following five items.
<br />1. Ths treaty couniry. Generally, this must be the same treaty urder
<br />which you claimed exemption from tax as a nonresidenl align.
<br />2, The treaty article addressing the income.
<br />3. The articl€ number (or location) in the lax treaty that contains the
<br />saving clauae and ito exceptions.
<br />4. The type and amount of incom€ that qualifles for the €xemption
<br />from tax.
<br />5. Sufficient facls to iustify the sxemption from tax under the terms ol
<br />lhe treaty article.
<br />Exampte. Anicle 2o of the U.S.-China income tax treaty allows an
<br />exemption fom tax for scholarship income received by a Chinese
<br />student tomporarily present in the United States. Under U.S. law, this
<br />student will become a residenl alien for tax purposes if lheir stay in the
<br />United States exceeds 5 calendar years. However, paragraph 2 of the
<br />first Prolocol to the U.S.-China rreaty (dared April 30, 1984) allows the
<br />provisions of Arrticle 20 to conlinue to apply ev€n after the Chinese
<br />student becomes a resident alien of the United Slates, A Chinese
<br />student who qualifies lor this exception (und€r pardgraph 2 ol th€ tirst
<br />Potocol) and is relying on this exception to claim an exemption from lax
<br />on lheir scholarship orlellowship income woarld attach to Form W-9 a
<br />statement thal includes lhe in{ormation described above to suppod that
<br />exemption.
<br />lf llou are a nonresident alien or a foreQn entity, give lhs roquester the
<br />appropriate completed Form W-8 or Form 823{1.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payrnents to you
<br />must und6r certain conditions withhold and pay to the IRS 24% of such
<br />payrnenls. This is call€d 'backup whhholding." Payments that may be
<br />subiect to backup withholding include, but are not limited to, intore€t,
<br />tax-€xempt interest, dividende, broker and barter exchange
<br />transac{ions, rents, royalties, nonemployee pay, payments made in
<br />settlement of payment card and third-party n€twork traneactions, and
<br />certain payments from fiehing boat operators. Real eetate transactions
<br />are not s{rbiec{ to backup withholding.
<br />You will not be subject to backup withholding on payments you receive
<br />if you give the roquester your con€cr TlN, make the proper cerlifications,
<br />and report all your taxabls interest and dividends on your tax r€tum.
<br />Paynrents you receive will be subject to backup withholding if:
<br />1. You do not fumioh your TIN to tho roquostot;
<br />2. You do not certify your TIN when required (see lhe inslructions for
<br />Part ll for details);
<br />3. The IRS tells the requester that you fumishad an inconect TIN;
<br />4. the IRS tells you tfial you are su$ect to backup withholding
<br />because yor dki not report all your interest and dividends on your lax
<br />r€tum for reportable interest and dividends only); or
<br />5. You do not ceniry to the rsquest€r that you aro not subjecl to
<br />backup withholding, as described in item il under '9y stgni;ng tlte filled-
<br />oul form" above fior reportable inlerest and dividend accounts opened
<br />after 1983 only).
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