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Fa m NJ-9 (Rev. 3-2024) must obtain your c"red taxpayer identification number (TIN), which may be your social security number f3SM). individual taxpayer identifrcabori number kMt*. adoption taxpayer iderstif"tion number (ATIM, of earp" Identification number PM. 10 report on an information return the amount paid to ya1, or other amount reportable on an information rohim. Examples of infprma5o!n returns include. but are not limited to, the following. • Form 1099-INT (interest eamed or paid;. • Form 1099-DIVV (dividends, including those From stocks or mutuat f1-dst. - Form 1099-MiSC (various types of intame. prizes. awards. or gross p-c eds). - Form 1099-NEC (nonemployee cempensaWn). • Form IM.1; (stock or mutual fund sales and certain other transactions by brokers). • Form 1099S (prooeeds from real estate transactions). Form log" (merchant card and third -party network transactions). - Form toga ¢tome mortgage interest), I0ge-E (student loan interest), and 1098-T (tuition) . • Form 1 o99-0 (canceled debt). - Form I099-A (acquisition or abandonment of secured property). Use Form W-9 only if you are a U.S. person (including a rssmdent ahem), to provide your correct -nN. Caution: If you don't retum Form W-9 to the regw..ter ivilh a TIN, you might be subject to backup withholding. See Whal is backup iviflhhofdrrig, later. fay signing die filled -out form. you: 1. Certify that the T1N y)ou are gMT'g -s correct Ian you are waiting for a number to be issuedl; 2. Certfy that you are not subject to backup'vithhokling: or 3. Claim exemption from backup withholding if you are a U.S, exempt payee. and 4. Ciartify to your non-foreegn status for purposes of withholding under chapter 3 or 4 of the Code (if applicable): and 3. Certify that FATCA codetsj entered on INS form (if any) indiaatina that you. are exempt from the FATCA reporting is correct. See What Is FATCA Reporting. later. for further information. Note: if you are a U.S. person and a requester gives you a form other than Form W-9 to r quest yout'WJ, you must use the requester's form if it is substantially similar to this form W-B. Definition of a U.S. person. For federal tax purposes. you are considered a U.S. person rf you ate: • An individual ","rho is a U.S. citizen or U.S. resident alien: • A partnership, corpoWon, company. or association created or organised in the United States or under the Iarws of the United States: • An estate tother than a foreign estatel: or • A domestic trust Ias defined in ". utatior* section 301.7701-71. Establishing U.S. status for purposes of chapter 3 and chapter 4 wiW%olding. Payments made to foreign persons. including certain distn%utions. allocations of income, or transfers Of sales proceeds, may he subject to withhotding under chapter 3 or chapter 4 of the Coda (sections 1 nil—i474). Under those rules, if a Farm W-9 or other certification of non-foraign status has riot been recewed, a withholding agent, erarisferee, or partnership 1payor) generally applies presumption rules that may regwre the payor to withhold applicable tart from the racipiertt, owner. transferor. or partner (payee). See Pub. 515. Withhaldmg of Tax on Nonresident Aliens and Foreign FintitiM The foilovring persons must provide Form W-9 to the payor for purposes of establishing its none -foreign status. In the case of a disragarded entity with a U.S. owner. the U.S, owner of the disregarded entity and not the disc garded entity. • In the case of a grantor trust with a U.S. grenlcr or other U.S. owner, generaly. the U.S. grantor or other U.S. owner of the grantor trust and not the grantor trust. • In the case of a U.S. trust (other than a grantor trust). the U.S. trust and not the beneficiaries of the trust. See Pub. 51-3 for more information on providing a Form W-9 or a certification of non4oreign status to avoid withholding, Kittitas County Agreement for Services (rev. 5/14/25) Page 17 of 21 Page 2 Foreign person. If you are a foreign person or the U.S. branch of a f,x"n bank that has elected to be treated as a U.S. person (under Reguiatioms section t .1441- IN12Hiv) or other aW-ble section for chapter 3 or 4 purposes;, do riot use Form W-9. Instead, use the appropriaY Form W-8 or Form 82M (see Pub. 515), If you ere a qualified foreign pension fund (rider Regulations section 1 A�370)-1 (d), or qualified a partnership that is wholly owned by foreign pension funds. that is treated as a non foreign person for purposes of section 1445 withholding. do not use Form W-9. Instead. use Form W-8EXP (or other certification of non -foreign status}. Nonresiderd alien vrho becomes a resident alien. Generally. only a nonresident afren individual may use the Mantis of a tax treaty to reduce or, eliminate U.S. tax on certain types of income. However, most tax treaters contain a provision known as a saving clause. Exceptions specified in the saving clause may permit an exemption from tax to continue for oert tin types of income even after the Mee has Otherwise become a US, m6dent alien for tax purposes, If you are a IS.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty 10 claim an exemption from U.S. tax on certain types of income. you must attach a statement to Form W-S that specifies the following five items. 1. The treaty country. Generally. this must be the same treaty under which you chdivad exemption from tax as a nonresident alien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions. 4. The type and amount of incerne that qualifies ford* exemptiorn from tax. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Etampfe. Article 20 of dts U.S.-China income tax treat'/ allows an exemption from tax for scholarship income received by a Chirtese student temporarily present in the united States. Under U.S. favi, this stud ant will become a resident alien for tax purposes if their stay in the United States exceeds 5 calendar years. Howa).ar. paragraph 2 of the first protocol to the U.S.-China treaty (dated April 30. le-Q-1) allows the provisions of Mole 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for thin exception (under paragraph 2 of the first Protocol) and is retying an this exception to claim an exemption from tax cn their scholarship a fel owsh p mome would attach to Form W-9 a statement that inciudes the information described above 10 support that exemption. It you are a nonresident alien or a foreign entity, give the requester the appropriate rompteted Form W-8 or Form 8233. Backup Withholding What is backup withholding? Persons rnaWng cartain payments to you must under cer4n condifiens withhold and pay to the IRS 24% of such payments. This is called "backup %fthofding,' Payments that may be srrbjecl to backup withholding include, but are not limited to. interest. Iax-exempt interest. dividends. broker and barter exchange transactions. rents, royalties. nonerrip?oyee pay. payments made in settlement of payment card and third -party network transactions, and certain payments from fishing boat Operators. Real estate transactions are not subject to backup withholding. You will not be subject to backup wahholdiug on payrnsrtts you receive rf you give the requester your correct TIN. make the proper certifications. and report all your taxable interest and dMdends on your tax return. Payments you receive will be subject to backup withholding if: 1. You do riot furnish your TiN to the requester. 2. You do not certify your TiN when required (see the instructions for Part Il for details): 3. The IFS talls the requaal+er that you fumrshad an incorrect TIN: a, The IFS fella you that you are subject to backup wtthhoking because you did not report all your interest and dividends- on your tax return (lor reportable rnterest and dividends onIy): or s. You do not certify to the requester that you are not subject to backup viithhotding, as described in item 4 under "By srgr.vrg fuse frNed- out forum' above Jor reportable interest and dividend accounts opened after IM only).