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page 4 <br />Form W-9 (Rev. 3-2024) <br />2—The United States or any of its agencies or instrumentalities. <br />3—A state, the District of Columbia, a U.S. commonwealth or territory, <br />or any of their political subdivisions or instrumentalities. <br />4—A foreign government or any of its political subdivisions, agencies, <br />or instrumentalities. <br />5—A corporation. <br />6 —A dealer rn securities or commodities required to register in the <br />United States, the District of Columbia. or a U.S. commonweatth or <br />territory. <br />7—A futures commission merchant registered with the Commodity <br />Futures Trading Commission- <br />B—A real estate investment trust. <br />9—An entittyy registered at all times during the tax year under the <br />Invesiment%ompany Act of 1940. <br />10—A common trust fund operated by a bank under section 584(a)- <br />11—A financial institution as defined under section 581. <br />12—A middleman known in the investment community as a nominee or <br />custodian. <br />13—A trust exernpt from tax under section 664 or described in section <br />4947. <br />The following chart shoves types of payments that may be exempt <br />from backup withholding_ The chart applies to the exempt payees listed <br />above. 1 through 13. _ <br />IF the payment is for... <br />THEN the payment is exempt <br />for... <br />• Interest and dividend payments <br />All exempt payees except <br />for 7. <br />• Broker transactions <br />Exempt payees 1 through 4 and 6 <br />through 11 and all C corporations- <br />3 corwaticm must rat enter an <br />exempt payee code because they <br />are exempt only for sales of <br />nonowered sacurittesacquired <br />prior to 2012. <br />• Barter exchan&? transactions <br />Exempt payees 1 through 4. <br />and patronage dividends <br />• Payments Over S600 required to <br />Generally, exempt payees <br />be reported and direct sales over <br />1 through 5.2 <br />55.000' <br />• Payments made in settlement of <br />F=xempt payees 1 through 4- <br />payment card or fft3fd-party <br />nemovk transactions <br />1 See Form 1099-MISC. Miscellaneous Information. and its instructions. <br />However, the following paymares made to a corporation and <br />reportable on Form 1099=tvt1SC are not exempt from backup <br />withholding: medical and health care payments, attorneys' fees. gross <br />proceeds paid to an attorney reportable under section 6043(f). and <br />payments for services paid by a federal executive agency - <br />Exemption from FATCA reporting code. The following codas identify <br />payees that are exempt from reporting under FATCA. These codes <br />apply to persons submitting this form for accounts maintained outside <br />of the United States by certain foreign financial institutions. Therefore, if <br />you are only submitting this form for an account you hold in the United <br />States, you may leave this field blank. Consult with the person <br />requesting this form if you are uncertain it the financial institution is <br />subject to these requirements. A requester may indicate that a code is <br />not required by providing you with a Form W-9 with "Not Applicable' (or <br />any similar indication) entered an the line for a FATCA exemption code. <br />A— An organization exempt from tax under section 501(a) or any <br />individual retirement plan as defined in section 7701(aK37). <br />B—The United States or any of its agencies or instrumentalities. <br />C—A state, the District of Columbia, a U.S. commonwealth or <br />territory. or any of their political subdivisions or instrumentalities. <br />D—A corporation the stock of which is regularly traded on one or <br />morn established sacurities markets, as described in Regulations <br />section 1.1472-1(c)(1)(). <br />E—A corporation that is a member of the same expanded affiliated <br />group as a corporation described in Regulations section 1.1.172-1(cXIhi), <br />Kittitas County Agreement for Services (rev. 5/14/25) <br />Page 19 of 21 <br />F—Adealer in securities. corrrinodities. or derivaliv8 financial <br />insi umartLa fincluding national principal contracts. fuitres, forvva'ds, <br />and options) that is registered as such undef the taws of the United <br />States a any state. <br />C—A real estate cwestment ftst- <br />H—A regulated rrnrestment eamparry as defined in section 851 or an <br />entity registered at all times during the tax year under the ImLestment <br />Company Ar_t of 1440, <br />1—A common [nisi fu id as defined in sections 58-11af. <br />J—A bank as defined in section let. <br />K—A broker. <br />L—A Rust exempt from tax under section W or described in section <br />4947(a)(1)- <br />fd—A tax-exempt trust under a section 4tb) Phr or section :.57(91 <br />plan. <br />Note: You may wish to coirsult witty the financial institution requesting <br />this form to determine whather the FATCA code arrdlar exempt payee <br />code should be completed. <br />dine a <br />Enter your address (number. street, and aparbr nt a suite number). <br />This is where the requester of this Form W-9 will mail your information <br />returns. if this address differs from the one the requester already has on <br />file. enter 'NEW" at the top. If a now address is provided, there is still a <br />chance the old address vvifl be used until the payorchaitg s your <br />address in their records. <br />Line 6 <br />Enter vow city, state. and ZIP coda. <br />Part I. Taxpayer Identification Number (TIN) <br />Enter your TIN in the appropriate boot. It you are a resident alien and <br />you do not have. and are not elirgble to get. an SSN. your nN is your <br />IRS ITIN. Enter it in the entry space for the Social security nurnber. If you <br />do not have an [TIN, see Flory to get a 77N below. <br />if you are a sole proprietor and you have an EIN, you may -nter either <br />your SSN or FIN. <br />it you area single- member LLC that rs disregarded as an entity <br />separate from its owner. enter the o 'rer's SSN [or Ella. if the anvner has <br />ante=- if the LLC is classed as a oorporaiian or partnership. enter the <br />entity's EIP1 <br />Note: So-- What Name 4Ftd Nunoer To Give lire Aequestar, later. for <br />further clarification of name and TIN =T&riatiorrs. <br />Flaw to get a TIN, if you do not have a TTN. apply tar one nmMediataly. <br />To apply for an SSW. gat Form SS-5. Application for a Social Security <br />Card. from your local SSA office or get this form onruis at <br />trnrx.SSA gov. You may al -so get this form by calftrg a00-7-72-1213. Use <br />Form W-7. Application for IRS IndMdLW Taxpayer Identification <br />Number. to apply for an ITIN, or Form SS-1. Application for Employer <br />Identification f itxni>?r. to apply for an EiN. You can apply for an EIN <br />or>Cne by aco.�ssing tits IRS vrebsite at -"w.ira9ov.'0N. Go to <br />LriYiY.i15-govlForms to vi?w, download, or pylon Farm ►`1-7 a-id:'or Form <br />SS-4. Or, yriu can yu, tv www.ivs.9uv!0idWRxerW ter pgace etc wd ar W'd <br />have Form W-7 and gr Form S-S-4 mailed to you'cvithci 15 business <br />days. <br />If you are asked to complete Form W-9 but do rat have a TIN, apply <br />for a TIN and enter -Applied Poo'' in the space for the TIN, sign and date <br />the firm. and gn�e it to dmie requester. Far irtlerest and &vfdend <br />payments. a-4 certain payments made siith respect to readily tradable <br />instruments. you xi$ generally have 60 days to get a TIN and give a to <br />the requester befog you are subject to backup v:rthhafdrng on <br />Yogi will be subject to backup idirule does ot apply to 09Wt on all such Payments untils <br />you provide your TIN to the requester. <br />Note: Entering 'Applled For' means that you have already applied for a <br />TIN or that you intend to apply for one soon. See also fis`Nnu US. <br />status for purposes of chapter and dhafrfer 4 wifftf,^aiayrig. earlier. for <br />when you may instead be subject to Mth o4diN :order chapter 3 or 4 of <br />the Code. <br />Caution: A disregarded U -S. amity that has a'ofeign owner must use <br />The appropr.ate Form W-8. <br />