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Form W-9 {ReY. 3-20?4}Page 2
<br />must obtain your correcl laxpayer identification number fflN), which
<br />may be your sgcial security number (SSN), individual taxpayer
<br />idenlificalion number (lflNl adoption taxpayer identification number
<br />(ATIN), or ernployer identilication number (ElN), lo repofi on an
<br />informalion relum the amount paid to you. or olher amount reportable
<br />cn an information retum- Examples of infomulion retums include, bttt
<br />are nct limiled to, the follcwing.
<br />. Form 1999JNT {interest eamed or paid).
<br />r Form 1o99-DlV (dividends, including those ftom stocks or mulual
<br />funds).
<br />. Form 1099-Ml5C {vadous types of income. prizes, awards, or gross
<br />proc.eeds).
<br />. Form 1099-NEC {nonemployee compensation).
<br />. Form 1099-8 {stock or mutual fund sales and certain otlrer
<br />transactions by brokerc).
<br />. l-orm 1 uUg-S {Froceeds trom real eslale transacttons}.
<br />. Form lo99-K {nrerchant card and third-party nelwork transact;on3}.
<br />. Form 1099 {home mortgag€ interest), 1098-E (student loan interesl),
<br />and .1098-T {tuilion).
<br />. Form 1099-C {canceled debt}.
<br />. Form logg-A {acquisition or abandonment of secured prope}iy).
<br />Use Form W-9 only if you are a U.S. person fncluding a resident
<br />alien), to provide your conect TlN.
<br />Caution: lf you don't relum Farm W-9 to the requester with a TlN, you
<br />might b€ subject to backup withholding. See Whaf ls backup
<br />withholding,laler.
<br />By signing the filletl-otrt fonn, you:
<br />1. Certily that the TIN you are giving is corect {or you are waiting {or a
<br />number lo be issued):
<br />2. Certify rhal you are not subjecl to backup withholding; or
<br />3. Claim exemption frcm backup withholding il yr:u are a U.S. exempl
<br />payee; and
<br />4. Certiry to yaur non-foreign stalus for purposes of withholding under
<br />chapter 3 or 4 of lhe Code f{ applicable}; and
<br />5. Certily lhat FATCA code(s) entered on lh'e form [f any) indicating
<br />lhat you are exempt fram lhe FATCA reporting is ccnect. See What Js
<br />FATCA Reporting, later, for further information.
<br />Note: lf you are a U.S^ person and a requester givss you a form othar
<br />than Form W-9 lo request your TlN, yo! must use the requester's fonn if
<br />it is substantially similar to this Form W-9.
<br />Defirrition ol a U,S. perscn. For iederal tax pulposesJ you are
<br />considered a U.S. person il you are;
<br />. An individual who is a U.5. cilizen or U.S. resident alienj
<br />. A partnership. corpomtion, company, or association created or
<br />organized in the Unhed States or under the laws ol the United States;
<br />o An eslate {other than a foreign estate); or
<br />. A dornestic lrusl {as defined in Regulations section 301.7701-7),
<br />Establishing U.S. slatus {or purposes of chapter 3 and chapter 4
<br />withholding. Payments made lo foreign persons. including certain
<br />distributions, allocalions of income, or l€nslers of sales proceeds, nlay
<br />be subjed ro wilhholding under chapter 3 or chapier 4 of the Code
<br />(sections 1441-f4?4). Under those rules, if a Form W-9 or olher
<br />certification of non-foreign status has not been reoeived, a withholding
<br />agenl, transferee, or parhership {payorJ generally applies presumption
<br />rulBs that may require the payor to withhold applicable tax from the
<br />recipient" owner, barsleror, or parlner (payee). See Pub. 5 l 5,
<br />Wilhholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The lollowing persons must provtde Form W-9 to lhe payor for
<br />purposes of establishing its non-loreign slalus.
<br />o ln the case of a disregarded eniily with a U.S. owner, lhe U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />. ln the case of a grantor lrusl with a U.S. grantor or other U.S. owner,
<br />generally, the U.S. grantor or olher U.5. owner of lhe grantor trust and
<br />not the granlor trusl.
<br />. ln the case of a U.S. trusl {olher than a grantor trusi}, the U-S. trust
<br />and not the beaeficiaries of the trust.
<br />See Pub, 515 tor more inlormation on providing a Form W-9 or a
<br />ce{ification of non-foreign status lo avoid withholding.
<br />Kittitas County Agreement for Services (rev.5/Ia/251
<br />PaEeLT of2L
<br />Foreign person, lf you are a foreign person or the U.S. branch ol a
<br />foreign b-ank that has elecled to be treaied as a U,S. person (under
<br />Regulations seclion 1 .1 441 -1 {b){Z}fv) or other applicable section for
<br />chapter 3 or 4 putposes), do not use Form W-9. lnstead, use the
<br />appropriate Form W-8 or Form 8233 {see Pub. 515). l{ you are a
<br />qualilied foreign pension lund under Regulations section 1.897(l)-l (d), or
<br />d partnership ihdt is wholly owned by qualified {oreign pension tunds,
<br />that is treated as a non-loreign person for purposes of seclion 1 445
<br />withholding, do not use Form W-9. :nstead, use Form W-8EXP (or other
<br />certification of non-foreign status).
<br />Nonresident alien who becomes a resident alien, Generally, only a
<br />nonresident alien individual may use tfie terms of a tax treaty to reduce
<br />or eliminale U.S. tax on certailr types of inoome. However, moat tax
<br />treaties contain a provision knorvn as a saving clause. Exceplions
<br />specified in the savinq clause may permit an exemption from lax to
<br />cbntinue for cedain types o{ income even after the paye€ has othetuise
<br />become a U.S, resident alien lor tax purpos€s'
<br />lf yor"r are a U.S. resident alien who is relying on an exception
<br />contained in the saving clause ol a tax trea$ lo clainr an exemption
<br />from U.S. tax on certain types ol income, you nlust sttach a statement
<br />to Fatm W-9 that specifies lhe following {ive ilems.
<br />'1. The trealy country. Generally, lhis must be the same freaty under
<br />which you claimed exemplion from iax as a nonresident alien.
<br />2. The treaty article addressing the inconre.
<br />3. The arlicle number {or locaticn} in the tax treaty that conlains the
<br />saving clause and ils exceptions.
<br />4. The type and amount of income thal qua|{ies {or the exemption
<br />fronr tax,
<br />5, Suffcienl facts to justify the exenrption fronr tax under the lenns of
<br />the treaty arti6le.
<br />Exantple, Articl€ 20 ol the U.S.-China income lax treaty allows an
<br />exempti6n trom tax {or scholarship income received try a Chinese
<br />student temporatily present in the United States. Under U.S. law, lhis
<br />student will become a rasident alien for tax putposes if their stay in the
<br />United States sxceeds 5 calendar years. However, paragraph 2 of the
<br />first Protocol lo the U.S.-China treaty (dated April 30, 1s84) allows the
<br />provisions of ftticle 20 lo cont:nue to apply even after the Chinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qualifi€s for this exception (under paragruph 2 of the first
<br />Protocol) and is relying on this exceplion to claim an exenrption from tax
<br />on their scholarship or {ellowship income would attach to Form W-9 a
<br />statenrent that includes the inlormalion described above to support that
<br />exemption.
<br />lf you are a nonresident alien or a foreign entity. give the requesler the
<br />appropriale completed Form W-8 or Form 8?93.
<br />Backup Withholding
<br />Wrat is backup wilhholtling? Persons making certain payments to you
<br />must under certain cenditions wilhhold and pay to the IRS 24% of such
<br />paymenls. This is called "backup rvithholding.' Paymenls that may be
<br />subject to backup withholding include, but are not limiled tq, inleresl,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions, rents, rr:yallies, nonemployee pay, payments made in
<br />settlement of payment card and third-party nehvork transactions, and
<br />certain payments lrom fishing boat operators. Real esiate iransactions
<br />are not subject to backup wilhholding.
<br />You will not be subject la backup withholding on paynents you receive
<br />if you give the requester your corect TlN, make lhe proper cerlifications,
<br />and report all your taxable interest and dividends on your tax retum'
<br />Payments you receive will be subject to backuP wilhholding i{:
<br />l. You do not fumish your TIN to lhe requeste6
<br />2. You do not cerlify your TIN when required (see the instruclions lor
<br />Part ll for details);
<br />3. The IRS tells the requester lhat you fumished an inconect TIN;
<br />4. The IRS rells you that you are sub,ect to backup whhholding
<br />because you did not report all your interest and dividends on your tax
<br />ratum (for reportable inlerest and dividends only): or
<br />5. You do nol cerlify to the requester thal you are not subject to
<br />backup wilhholding, as described in ilem 4 under "By srgning the filled'
<br />out {orm" above (for reportable interest and dividend accounts opened
<br />after 1983 only).
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