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Form W-9 Mev. 3-2024) Certain payees and payments are exempt from backup wthhdc ing. See Fxernpf payee code. Ialer. and the separate Instrsrctions for the Requester of Form W-9 for more information. See also 1=stabfishing U.S. status for purposes of chapter3 and chapter 4 withholding. earlier. What Is FATCA Reporting? The Foreign Account Tax Comptiance Act iFATCAI regwres a participating foreign financial institution to report all V.S. account holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exarrtprmn Irom FATCA reporting code, later, and the instructions for the Requester of Fom W-9 for more infomsation. Updating Your Information Yaw rnust provide updated informed on to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and an6cipale receiving reportable payments in the future from this person, For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you are no longer tax exempt_ In addition. you must furnish a new Form W-9 if the name or 71M changes for the account. for example, if the grantor of a grantor trust dies. Penalties Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of 550 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civii penalty for false information with respect to withhold ing.lf you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a S500 penalty - Criminal penalty for falsifying information. Wllfulty falsifying certifications oraffirmaliarss may subject you to criminal penalties including fines and/or imprisonment - Misuse of TINS. If the requester discloses or uses TIN s in vkiamn of federal taw. the requester may be subject to civil and criminal penalilas- Specific Instructions Line 1 You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return. If this Form W9 is for a joint account (other than an account maintained by a foreign financial institution fFFI)), list first. and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you ara providing Farm W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9. • individual. Generally. enter the name shown on your tax return. If y w have changed your last name without informing the Social Security Administration ISSA} of the name change. enter your first name, the last name as shown on your social security card. and your new ast name. Nate for MN applicant_ Enter, your individual name as it was entered on your Form W-7 application, line i a. This should also be the same as the name you entered on the Form 1040 you filed with your application. • Sole proprietor. Enter your individual name as shown on your Form 1040 on line f. Fntar your business, trade. or adoing Business as- kOBA) name on line 2. • partnerah-rp. C corporation. S corporation, or LLC, otherthan a I entity. Enter the entity's name as shown on the entity's fax return on line 1 and any business. trade, or USA name on line 2. • Other entities. Enter your name as shown on required US. federal tax documents on line 1. This name should match the narne shown an the charter or other Segal document creating tha entity. Enter any business. trade, or USA name on line 2_ • Disregarded entity. in general. a business entity that has a single owner, including an LLC, and is not a corporation, is disregarded as an entity separate from its owner (a disregarded entity). See F49utetiorrs section 301,7791-2(cH2). A disregarded entity should chock the appropriate box for the tax classification of its owner. Enter the ovvner's name on line 1. The name of the owner entered on line 1 should never be a disregarded entity- The name on line 1 should be the name. shown on the income tax return on which the income should be reported. For Kittitas County Agreement for Services (rev. 5/14/25) Page 18 of 21 page 3 example, 6 a form LLC that is treated as a disregarded entity for U3. federal tax purposes has a single o rser that is a U.S pemm the U.S. owner's name is required to be prouid'ed on line t. It the direct owner of the entity is also a disregarded entity. enter the first owner Ural is not disregarded for federal tax Wposes. Enter time disregarded sr»it}i s name on line 2. If the ativnee of the dsregarded entity is a foreign person the_ o7,,mer must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U-S. TIN. Line 2 IF you have a business name. trade name. DBA name, or disregarded entity name, enter it on line 2_ Line 3a Check the appropriate box on line 3a for the U.S. federal tax classification of time person whose name is enler on log 1. Check ordy one box on line 3a- IF the entityfindividual on line 1 THEN check the box for ... is a(n) ... Corparaliiort Gon_ • Individual or Individual/sole proprietor. • Sole proprietorship • LLC classified as a partnership Limited liability company and for U.S. federal tax purposes of enter the appropriate tax • LLC that has filed Form 8= or classification: 2553 electing to be taxed as a P = Partnership. corporation C = C corporation, or S = S corporation. • Partnership Partnership. • Trustlestate I Tnist`estate. Line 3b Check this box if you are a pait-- sh p including an LLC classified as a paftership for U.S. federal tax purposes,. trust or estate that has any tomtgn partners, owners. or benefician and you are providing this form to a partnership. trust. or estate. in which you have an ciATtership interest. You must check the box an line 3b if you recenve a Form W-8 (or documentary evidence![ from any partner. owner, or berwftcfarf establishing foreign stahrs or if yw reoFave a Form W-9 from any Danner, owner. or beneficiary that has checked the box an Ilse 3b. Note: A partnership that provides a Form W-9 and chscks box 3b may be regtured to complete Schedules K-2 and K-3 (Form 1O65}. For, more information. see the Partnership Instiructions for Schedules K-2 and K-3 (Form 1065). If you are required to complete fine 3b but fail to do so. kvu may not receive the information re-cssany to file a correct information mttim with the IRS or furnish a correct payee statenel`it to Your partners or benefiaadM See, for exampip sections 6698. 8722, and 6724 for penaly Vs that may apply. Line 4 Exemptions If you are exempt irom backup vrrthlrolding anWor FATCA reporting. eater I the ap;;F rprretµ space u+r ling 4 any cude(s) If rat rrsay apply to You. Exempt payee code. • Generally, indNiduafs (including sale proprietors) are not exempt from backup withholding. • Except as provided b51ax. corporations are exempt from backup withholding for certain paymsnts. including interest and dividends. • Corporations are not exempt from teckup withhotdirx} for payments made in settlement of payment card or third -party network harrarctrans. • Corporations are not exempt from backup •rwrthhotding vrilh respect to attomeys' fens or gross proceeds pad to attnm=ys- and corpQratsons that pro:•ids medical or health cafe serlres are not exempt with respect to payments reportable on Form TOW-MW. The f0ovang codes identify payees that are exempt from backup withholding. Enter the apWopr a -Code in the Waco on tine 4. f —An organization exempt franc tax under section 5O1(aj. any IRA, or a custedef account under semen 403(bX7-j d the account satiAes the requirements of section 401(f)(2).