AFS Kittitsa County and Elmview 26.27

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Form W-9 (Rev. 3-2024) must obtain your correct taxpayer iden5 ficabon number (UN). which may be your social security number ISSN). individual taxpayer identifica bon number (ITiN), adoption taxpayer identification number JATI". or employer identification number (ON). to report on an information return the amatrrmt paid to you. or other amount reportable on an information return. Ewzples of informatics returns incktde, but are not limited to, the following, • Form 1099-IN7 (interest earned or paid;. • Firm 1090-DIV (dividends, including those from stocks or mutual funds). • Form 1099-MISC fvanous types of income. prizes. awards. or gross proceeds). • Form 1099-NEC (nonemployee compensation). • Form 1099-8 (stock or mutual fund sales and certain other transactions by brokers). • Form IM-S [proceeds from real estate iransactiorrsl, • Form 1099-It (merchant card and third -party netvvrk transactions). • Form 1098 (home mortgage interest). 1098-E (student loan interest), and 1098-T (tuition). • Form 1099-C (canceled debt). • Form I099-A (acquisition or abandonment of secured propertyl. Use Form W-9 only if you are a U.S. person (including a resident alienl, to provide your cornett TiN. Caution: If you don't return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later. By signing the filled -out form, you: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued); 2. Certify that you are not subject to backup withholding; or 3. Claim exemption from backup withholding if you are a U.S. exempt payee: and d. Certify to your non -foreign status for purpose of withholding under chapter 3 or S of the Code (( applicable); and 5. Certify that FATCA oodefs) entered on this form (if any) indicating that you are exempt from the FATCA reporting is correct. See What Is PATCA Reporting. later, for further information. Note: If you area U.S. per-aon and a requester ghres you a form other than Form W-9 to request your'nN, you must use the requesters form if it rs substantially similar to this Form IN-9. Dplinition of a U.S. person. For federal tax ptrposes, you are considered a U.S. person if you are: • An individual who is a U.S, citizen or U.S. resident alien; • A partnership. corporation. company, or association created or organized in the United States or under the laws of the United States. • An estate (other than a foreign estatel: or • A domestic tiusl (as defined in Regulations section 301.T701-7). Establishing U.S. status for purposes of chapter 3 and chapter d withholding. Payments made to foreign persons. including certain distributions, allocations of income. or transfers of safes proceeds, may be subject to withholding under chapter 3 or chapter 4 of the Coda (sections f"1-1474), Under those rules, if a Form W-9 or other certification of non -foreign status has not been received, a +withholding agent, transferee. or partnership (payarj generally applies presumption rules that may require the payor to withhold applicable tax from the recipient, owner. transfamr. or partner (payee). See Pub, 515, Withhoiding of Tax on Nonresident Aliens and Foreign Entities. The following persons must Provide Form W-9 to the May for purposes of establishing its non -foreign status. • In the case of a disregarded entity with a U.S. owner. the U.S. owner of the disregarded entity and not the disregarded entity. • In the case of a grantor trust with a U.S. grantor or other U.S. owner, gsnerally, time U.S. grantor or other U.S. oemar of the grantor trust and not the grantor trust- • In the case of a U.S. trust ('other than a grantor trusO. the. U.S. trust and not the beneficiaries of the trust. Sea Pub- 515 for more information on providing a Farm W-9 or a certification of nix, -foreign status to avoid withholding. Kittitas County Agreement for Services (rev. 5/14/25) Page 17 of 21 Foreign person, It you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person uunder Regulations section 1,1441-1(1b)(2)(iw) or other app4cabfe section for chapter 3 or s PtvposesJ, do not use Form W-9- Instead. use the appropriate Form V!-8 or Form 8233 (see Pub. 515). If you are a qualified foreign pension fund under Regulations section 1.89M-1(d). or a parwership that is wholly owned by qualified foreign pension funds. that is treated as a non-forecgn person for purposes of section 1445 withholding. do not use Form W-9. Instead, use Form W-81DO?or other certification of non -foreign status). Nonresident alien who becomes a resident alien. Generally. only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However. most tax treaties contain a pronsion known as a saving clause. Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income -even after the payee has othwmsa become a U.S. resident alien for tax purposes. If you are a U.S. resident alien ,who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form by-9 that specifies the following five items. 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption trom tax as a nonresident alien. 2. The treaty article addressing the income. 3- The article number for location) in the tax treaty that contains time saving clause and its exceptions. 4. The type and amount of income that qualifies for the exwription from tax. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty artir-te. Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present fn the United States, Under U.S. lave, this student will become a resident alien for tax purposes if their stay in the United States exceeds 5 calendar years. However. paragraph 2 of the first Protocol to the U.S. -China treaty (dated Apn"i 30, 1984) alloyrs the provisions of Arlide 20 to continue to apply even after the Mr, eae student becomes a resident alien of the United States. A Cihinese student who qualifies for this exception (under paragraph 2 of the furl Protocol) and is relying art this exception to claim an exemption from tax an their scholarship or fellowship income would attach to Form W-D a statement that includes the information described above to SApport that exemption. If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233. Backup Withholding What is backup withholding? Persons maki rig certain payments to you must under certain conditions withhold and pay to tfre IFS 24% of such payments, This is called 'backup withholding.' Payments that may b3 subject to backup withholding induda, but are not limited to.. interest. tax-exempt irremt dividends. broker and barter exchange transactions. rents. royalties, nonemployee pay. payments made in settlement of payment card and third -party net: ode transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding. You wig not be subject to backup withho(dPrg on payments you recatve if you give the requester your correct TIN. make the proper tedficatiom. and report all your taxable interest and dividends on your tax raturru. Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2. You do not certify you rTIN when raquirnd (see the ums"ticns for Part 11 for dekvls): 3. The IRS tells the requester that you furnished an incorrad i IK. 4. The IRS tells you that you are subject to backup withhofolinG because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only); or 5. You do not certify to the requester that you are not subject to backup •.98hholding, as described in item 4 under 'By signing ffse fiVed- ouut form' above Ifor reportable interest and dividend accounts opened after 1983 only).