|
Form W-9 {Bev.3-2024)Page 4
<br />2-The United Slaies or alry of its agenciss or instrumentalities.
<br />3-A state, the District of Columbia, a U.S. commonwealth or terrilory,
<br />or any of their political subdivisions or instrumentalities.
<br />4-A foreign govemment or any of ils political subdivisions, agencies,
<br />or instrunrenialities.
<br />5-A corporation.
<br />6-A dealer in securities or commadities required to register in the
<br />Uniled States, lhe District of Colunrbia, or a U.S. commonweahh or
<br />teffilory.
<br />7-A futures conrmission merchant registered wilh the Comnrodtty
<br />Futures Trading Commission.
<br />8-A real estate inveslnlent trust.
<br />9-An entity registered at all tinres during the tax year under the
<br />lnvestment Contpany Act of 1 940.
<br />1 0 n oommon truot fund opemtsd by a bank under rcction 584{a).
<br />1 1 -A financial institution as defined under seclion 581.
<br />12-A middleman known in the investment community as a nominee or
<br />custodian,
<br />1 3-A trus1 ex€mpt from tax under section 664 or descnbed in section
<br />4947.
<br />The lollowing chart shaws types of paymenls that may be exempt
<br />irorn backup withholdirrg. The charl applies to the exempt payees listed
<br />above, 1 through 13.
<br />lF the paynrent is for THEN the paylnent is exenrpt
<br />lor.,.
<br />. lnterest and dividerrd payments All exempt paye€s excepl
<br />tor 7.
<br />Exempt payees .l through 4 and 6
<br />lhrough ll and all C corporations.
<br />S corporations must nol enter an
<br />exempt payee code because they
<br />are exernpt only for sales ol
<br />noncovered securilies acquired
<br />to 2o12.
<br />r Barter transactions Exenrpt payees 1 through 4.
<br />and
<br />. Payments over $600 required to Generally, exempl payees
<br />be reported and direct sales over 1 through 5.?
<br />s5.0001
<br />. Payments made in settlemenl of Exempt payees I through 4.
<br />payment card or third-pady
<br />network transactions
<br />I See Form 1099-MlSC, Miscellaneous Information, and its instructions.
<br />: However, ihe following payments nrade lo a corporation and
<br />reportable on Fonn 1 099-MISC are not exempt from backup
<br />withholding: medical and health care payments, attomeys'lees. gross
<br />proceeds paid to an attorney repor'lable under section 6045(f}. and
<br />paymenls for sewices paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The follo$ring codes identily
<br />payees that sre exempt ftotn repoting under FATCA. These codes
<br />apply to persons sr.rbmittitrg lhis form for accounts maintained outside
<br />of the United Slates by certain foreign financial institutiong. Therefore, if
<br />you are only submilting this form for an acccunt you hold in the United
<br />States, you may leave this lield blank. Gonsult with the person
<br />requesling this form if you are uncenain if the financial institution is
<br />sublect to these requirements. A requesler may indicale that a code is
<br />not required by providing you wilh a Form W-9 with "Noi Applicable" {or
<br />any similar indication) entered on the lirre for a FATCA exemption code.
<br />A-An organization exempt from tax under section 501{a) or any
<br />individual retirement plan as defined in section 7701(aX37).
<br />B-The United States or any of its agencies or instumentalities.
<br />C-A state, the District of Columbia, a U.S. comnronwealth or
<br />tenitory, or any of their political subdivisions or instrumentalities.
<br />D-A corporation the stock of which is regularly traded on one or
<br />more established securities markets, as described in Regulations
<br />section 1..l472-1{cxl){i).
<br />E-A corporation that is a menrber of the same expanded affiliated
<br />group as a corporation described in Regulations section 1.1422-l(cX1){i}.
<br />Kittitas County Agreement for Services (rev.5h4/25l,
<br />Page L9 of 2l
<br />F-A dealer in securities, commodit:es, or derivative Jinancial
<br />inslrunrents (including notional principal contracts, futures, forwards,
<br />and options) that is registered as such under the lav.'s of the Uniled
<br />Stales or any stale.
<br />G-A real estate inveslment trust,
<br />H-A regulated investnenl company as defined in section 851 or an
<br />entity registered at all times during the iax year under the lnvestnenl
<br />Company Act ol 1940.
<br />l-A common trust lund as defitled in section 584{a).
<br />J-A bank as defined ill section 581.
<br />K-A broker.
<br />L-A lrust exempl lrom tax under s€ction 664 or described in section
<br />4s47{aX1).
<br />M -A tax-exempt trust under a section affilb] plan or seclion 457{g}
<br />plen
<br />Note: You may wish to consult with the financial institution requesting
<br />this lorm to delermine whetlter lhe FATCA code and/or exempl payee
<br />code should be completed.
<br />Line 5
<br />Enter your addrcss {nunrber. streel, and apartment or suite number}.
<br />This is where the requester of this Fom W-9 will marl your informadon
<br />reiums. lf this address diflers fronr the one the requesler already has on
<br />file. enter "NEW' at the top. lf a new address is prnvided, there is still a
<br />chance the old address will be used until the payor changes your
<br />address in their records.
<br />Line 6
<br />Enter your city, staie" and ZIP code.
<br />Part l. Taxpayer ldentification Number (TlN|
<br />Enter your TIN in dre appropriate box. lf you are a resident alien and
<br />you do not have, and are not eligible to get, an SSN, yourTlN is yolr
<br />IRS lTlN. Enler it in the entry space for the Social security number. If you
<br />do not have an lTlN, see llow to get a IIN below.
<br />lf you are a sole proprietor and you have an ElN, you may enler eitfier
<br />your SSN or ElN.
<br />ll you are a single-member LLC lhal is disregarded as an entity
<br />separate irom its owner, enter the owner's SSN (cr ElN, if the olcner has
<br />on4. tf tne LLC is classilied as a corporaiion or partnership, enterlhe
<br />entity's ElN.
<br />Note: See !{/hat Name and N untber To Give the Fequesfer. later. for
<br />further clarification of name and TIN combinalions-
<br />How lo get a TlN. lf you do tpi have a TlN, apply for one immediateiy.
<br />To apply for an SSN, gel Form SS-5, Application for a Social Security
<br />Card, {rom your local SSA office or get this form online at
<br />wrvrv.SSA-gov. You may also get this form by calling 800-772-1213. Use
<br />Form W-7, Application for IRS trrdividual Taxpayer ldenlilication
<br />Number, to dpply lor an lTlN, or Form SS-4, Application lor Emplcyer
<br />ldenlilication Number, to apply for an ElN. You can apply for an EIN
<br />online by accessing the IRS websile at wlvrv.irs.grov/E/N. Go to
<br />ww*,.r-rs-gev/Forms to view, download, or print Fonn W-7 and/or Form
<br />SS-4. Or, you can go ts lvwtv.ris.gro vlOrderForms lo place an order and
<br />have Form W-7 anrUor Form SS-4 mailed to you within 15 business
<br />days.
<br />lf you are asked to complete Form W-9 bul do not have a TlN, appty
<br />Jor a TIN and enter "Applied FoC' in the space for the TlN, sign and date
<br />lhe form. and give it lo the requester. For interesl and dividend
<br />payrnenls, and certain payments made with resp€ct to readily lradable
<br />inslruments, you will generally have 60 days lo get a TIN and give it to
<br />the requester b€fore you are subject to backup withholding on
<br />payrnents. The 60-day rule does not apply to other types ol paymenls.
<br />You will be subjecl to backup withholding on all such payments until
<br />you provide your TIN to the requester.
<br />Note: Entering 'Applied Fofl means that you have already applied lor a
<br />TIN or that you intend to apply for one soon. See also Estabishing U.S.
<br />sletus forpifposes of chaprer3 and chapter 4 withholding, earlier. for
<br />when you may instead be subject to wilhholding under chapler 3 or 4 DJ
<br />the Code.
<br />Caution: A disregarded U,S. entity thar has a loreign owner musl use
<br />the appropriate Form W-8.
|