AFS Kittitsa County and Elmview 26.27

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Form W-9 (Rev. 3-2024) 2—The United States or any of its agencies or instrumentalities. 3—A state, the District of Columbia. a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities. 4—A foreign government or any of its political subdivisions, agencies, or instrumentalities. 5—A corporation. 6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or territory. 7—A futures commission merchant registered with the Commodity Futures Trading Commission. 8—A real estate investment trust. 9—An entity registered at all times during the tax year under the Investment Company Act of 1940. 10—A common trust fund operated by a bank under section 584(a). 11—A financial institution as defined under section 581. 12—A middleman known in the investment community as a nominee or custodian. 13—A trust exempt from tax under section 664 or described in section 4947, The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13. IF the payment is for.. _ THEN the payment is exempt for... • Interest and dividend payments All exempt payees except for 7. • Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012. • Barter exchange transactions Exempt payees 1 through 4. and patronage dividends • Payments over 5600 required to Generally, exempt payees be reported and direct sales over 1 through 5! S5.000' • Payments made in settlement of Exempt payees 1 through 4. payment card or third -party network transactions 'See Form 1099-MISC. Miscellaneous Information, and its instructions. 'However, the following paayymtmeents made to a corporation and reportable on Form 1099-Iv;lSC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney reportable under section 6045 ft and payments for services paid by a federal executive agency. Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA These codes apply to persons submitting this form for accounts maintained outside of the United Stales by certain foreign financial institutions. Therefore. if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form WS with ''Not Applicable' Or arty sirralar indication) entered on the fine for a FATCA exemptioc code. A —An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701 (a)(37)- B—The United States or any of its agencies or instrumentalities. C—A state,. the District of Columbia. a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities. D—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(1). E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i). Kittitas County Agreement for Services (rev. 5/14/25) Page 19 of 21 Page 4 F—A deatie in secrritkz. commodibes. or dem-atnre financial instruments iincfudetg notional principal contracts, futures, forwards, and Options) that is registered as such under the lays of the United States yr airy state. G—A rani estate rrlestment ttrmt H—A ragulafed irrvastment company as del nad in section 551 or an entity register-ed at ail times during the tax year under the IrnestmenI Company Act of IW. I —A common trust fund as defined in section 584fa). J—A bank as defined in section 581_ K—A broker. L—A trust exempt from tax under section fibs or described in section 3947fa)(11. M—A tax-ecsrrpt must under a section 103(b) plan or section 457(g) plan. Note: You may wish to consult with the fsrrasrcial insiftution requesting this farm to determine whether the FATCA code andlor exempt payee code should be completed. Line 5 Inter your address (nurtib-., street. and apartment or suite numbers. This is where the requester o€ this Form IN-9 will mail your information returns. If this address differs hom the one the requester already has on file, anfair 'NF T at the top. If a new address is provided, there is still a chance the old address will be used until fhe payor changes your address in their records. Line 6 Enter your city. state, and ZIP coda. Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate tux. if you are a resident alien and you do not hays. and are not eligibras to get. an SSN. your TIN is your IRS fTIN. Enter it in the entry space far the Social security number. If you do not have an I IN. see How V gef a 77N below_ ff you are a sole proprietor and you have an EIN. you may enter either your SSN or EIN. If you are a sing;- member LLC that is dtsregaded as an entity separate from its owner, enter fI'+a vwrWs SSN for ON, it She w"r has orie). if firs LLC is classffied as a corporation or partnership. antor the entity's EIN. Note: See Whar Mi rrre and Numbe..r7o Give he Requester. later, for further cWi5cation of name and TIN combinations. How to get a TIFF. If you do nut have. a TIN. apply tar one rmmediatety. To apply for an SW get Form S5-5. Application for a Social Security Card. from your local SSA office or ge4 thig farm online at wvlw.SSAgov. Yau may also get this frrm by calling 500-772-1213. Use Form W-7. Appl a for IRS Indrridual Taxpayer IdentifioNtion Number. to apply far an 71N. or Form SS-1. Application for Employer Identification Ntxnber, to apply for air EIN. You can apply for an FIN online by accessing the IRS webvite at vt wm rs.govIVAt. Go to wv1w.lm9oY;Tamxs to view, download, or print Penn W-7 andlor Form SS-4. or, yuu can go to www.lrs.ysvvlf <AvF&ww to place+ ate cadet arid have Form L•:-7 and, or Form SS-4 nx ifed to you within 15 b"naw days. It you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and enter' -Applied Fos" in the apace for the TIN, sign and date the fern[. and giw it to the requester. Far irRr-esf and dividend payments, and certain payments made wkh rasped to ryadily tradable instrumonts, ycu v<7 generaily have W days to get a TIN and give d to the requester before you are subject to backup withholding on payments. The W-diri rule does not apply to other types of payments. You will be srirject to backup withholdYig on ail such payments until you prosid,: your ThFi to the requester. Note: Entering 'Applied For' means that you have already applied for a TIN or that you intend to apply for ace soon. See also EstabV51wr L9 U.5. staters forpugxses of ci7aoter 3 and crVferJ wrMholckng, oarher, for when you may irWaad be stsbiect to :ri hhof erg under chapter 3 or 4 of the Code. Caidion: A disregarded U.S. entity that has a foreign Owner must use the appropriate Form ;'I-8.