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Form W-9 (Rev. 3-2024)
<br />must obtain your correct taxpayer identification number (TIN). which
<br />may be your social security number (SSN). individual taxpayer
<br />identification number ()TIN), adoption taxpayer identification number
<br />(ATIM. or employer identification number (FIN). to report on an
<br />information return the amount paid to you, or otlmer amount reportable
<br />on an information return. Examples of information returns include. but
<br />are not limited to. the following.
<br />• Fortis t099-INT {interest earned or paidl.
<br />• Form t099-DN (dividends. including those from stocks or mutual
<br />funds).
<br />• Form 7099-MISC (various types of income. prizes, awards. or gross
<br />proceeds).
<br />• Form 1099-NEC (nonemployee compensation).
<br />• Form 1099-B (stock or mutual fund sales and certain ether
<br />transactions by brokers).
<br />• Form 1099-5 (proceeds from real estate transactions).
<br />• Form 109" (merchant card and third -party network transactions}.
<br />• Form 1098 (home mortgage interest). 1098-E (student loan interest).
<br />and 1098-7 (futtion).
<br />• Form 1099-C (canceled debt).
<br />• Form 1099-A (acquisition art abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person (including a resident
<br />alien), to provide your correct TIN.
<br />Caution: If you don't return Form W-9 to the requester with a TIN. you
<br />might be subject to backup withholding. See What is backup
<br />withholding, later.
<br />Sy signing the filled -out form, you:
<br />1. Certify that the TIN you are giving is correct (or you are waiting for a
<br />number to be issued);
<br />2. Certify fhaf you are not subject to backup withholding; or
<br />3. Claim exemption from backup withholding if you are a U.S, exempt
<br />payee-, and
<br />4. Certify w yaw non -foreign status for purposes of withholding under
<br />chapter 3 or 4 of the Code Of applicable); and
<br />5. Certify that FATCA code(s) entered an this form (0 airy) indicating
<br />that you are exempt from the FATCA reporting rs correct See Mat Is
<br />FATCA Reporting. later. for furdter information.
<br />Note: If you are a U.S. person and a requester gives you a form other
<br />than Form W-9 to request your TIN, you must use the requester's form if
<br />it is substantially similar to this Form W-9.
<br />❑efinition of a U.S. person. For federal tax purposes. you are
<br />considered a U_S- person 4 you are,
<br />• An individual who is a U.S. citizen or U.S. resident alien;
<br />• A partnership. corporation, company, or association created or
<br />organized in the United States or under Uw laws of the United States.
<br />• An estate (olhor than a foreign estate): of
<br />• A domestic Irust (as defined in Regulations section 301.7701-7).
<br />Establishing US. status for purposes of chapter 3 and chapter 4
<br />withholding. Payments made to foreign persons, including certain
<br />distributions, allocations of income, or transfers of sales proceeds. may
<br />be subject to withholding under chapter 3 or chapter 4 of the Code
<br />(sections 1441-1474). Under those rules, if a Form W-9 or other
<br />certification of non -foreign status has not been received, a withholding
<br />agent, transferee. or partnership (payo6 generally applies presumption
<br />rules that may require the payor to withhold applicable tax from the
<br />recipient, owner, transferor. or partner (payee). See Pub. 515.
<br />Withholding of Tax on Monresident AUiens and Foreign Entities.
<br />The following persons must provide Form W-9 to the payor far
<br />purposes of establishing its non -foreign status.
<br />• In the case of a disregarded entity with a U.S. owner, the U.S. owner
<br />of the dsregarded entity and not the disregarded entity.
<br />• In the case of a grantor trust with a U.S. grantor Of Other U.S, owner.
<br />generally, the U.S. grantor or at her U.S. owner of the grantor trust and
<br />not the grantor trust.
<br />• In the case of a U.S. trust (other than a grantor trust), the U.S. trust
<br />and not the beneficiaries of the trust
<br />See Pub. 515 for more information on providing a Farm W-9 or a
<br />certification of non foreign status to avoid withhwlding.
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 17 of 21
<br />Page 2
<br />Foreign person. if you are a foreign person or the U.S, branch at a
<br />foreign bank that has elected to be treated as a U.S. person (under
<br />Regulations section 1. 1441 - 1 (b)(2)(iv) or other appiicable section for
<br />chapter 3 or 4 purposes), do not use Form W-9. instead. use the
<br />appropriate Form W-8 or Form 8233 (see Pub. 515; f€ you are a
<br />qualified foreign pension fund under Regulations section 1.897(I}-1(d), or
<br />a partnership that is wholly owned by qualified foreign pension funds.
<br />that is treated as a non -foreign person for purposes of section 1"5
<br />withholding, do not use Form W-9. Instead, use Form W-80M (or a[her
<br />certification of non -foreign status).
<br />Nonresident alien who becomes a resident alien. generally, a* a
<br />nonresident alien individual may use the terms of a tax treaty to reduce
<br />or eliminate U.S. tax on certain types of income. Nowever, most tax
<br />treaties contain a provision known as a saving clause. Exceptions
<br />specrfted in the saving clause may permit an exemption from lax so
<br />continue for certain types of income even after the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />If you are a U.S. residerrt alien 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 statement
<br />to Form W-9 that specifies the following five items.
<br />1. The treaty country. Generally, this must be the same treaty under
<br />which you claimed exemption Tram tax as a nanresident alien.
<br />2. The treaty article addressing the income.
<br />3. The article number (or location) in the tax treaty that contains the
<br />saving clause and its exceptions.
<br />C The type and amount of income that qualfies for the exemption
<br />from tax.
<br />5. Sufficient facts to justify the exemption from tax under the terms of
<br />The treaty article.
<br />Example. Article 20 of the U.S.-China income tax treaty allows an
<br />exemption from tax for scholarship income received by a Chinese
<br />student tempotarily present in the United States. Under U.S. law, this
<br />student will become a resident alien for tax purposes if their stay in the
<br />United States exceeds 5 calendar years. However, paragraph 2 of the
<br />first Protocol to the U.S_-China treaty (dated Apri! 30. 1984) allows the
<br />provisions of Mcle 20 to continue to apply even after the Cflinese
<br />student becomes a resident alien of the United States. A Chinese
<br />student who qualifies for this exception (under paragraph 2 of the first
<br />Protocol) and is relying on this exception to claim an exemption from tax
<br />on their scholarship or fellowship income would attach to Form A a
<br />statement that includes the information described above to support that
<br />exemption.
<br />If you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />Backup Withholding
<br />What is backup withholding? Persons making certain payments to you
<br />must under certain conditions withhold and pay to the IRS 24% of such
<br />payments_ This is called "backup withholding.' Payments that may be
<br />subject to backup withholding include, but are not lim'sted to. interest,
<br />tax-exempt intare5L dividends, broker and barter exchange
<br />transactions, rents, royalties, nonemployeF pay. payments made in
<br />settlement of payment card and third -party nehvork transactions, and
<br />certain payments from fishing boat operators. Real estate transactions
<br />are not subject to backup withholding.
<br />You will not be subject to backup withholding on payments you receive
<br />it you give the requester your correct TIN, make the proper certifications,
<br />and report all your taxable interest and dividends on your tax return.
<br />Payments you receive will be subject to backup withholding if:
<br />1. You do not furnish your TIN to the requester,
<br />2. You do not certify your TIN when required (see the instructions for
<br />Part II for details):
<br />3. The IRS tells the requester that you fumrshed an incorrect TIN:
<br />4. The IRS tells you that you are subject to backup withholding
<br />because you did not report ail your interest and dividends on your tax
<br />return (for reportable interest and dividends only), or
<br />5. You do not certify to the requester, that you are not subject to
<br />backup withholding, as described in item a WNW 'By signing the .&ad-
<br />ouf form" above (for reportable interest and dividend accounts opened
<br />after 1983 only).
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