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Form W-9 fRev. 8-2024)
<br />must obtain your correct taxpayer identification number (TiNI, which
<br />may be your social security number ISSN), individual taxpayer
<br />identification number (ITIN), adoption taxpayer identification number
<br />(ATIM. or employer identification number (UN), to report on an
<br />infwma3icn return the amount paid to you, or other amount reportable
<br />on an information return. Examples of information returns include, but
<br />are not limited to, the following.
<br />• Form I OW-1NT (mterest earned or paid).
<br />- Form i 099-01V (dividends, including those From stocks or mutual
<br />funds).
<br />- Form 1099-fuIISC (various types of income, prises, awards, or gross
<br />proceeds).
<br />• Form 1099-NEC Inc nemployea compensation].
<br />• Form 1099-S (stock or mutual fund sales and certain other
<br />transactions by brokers).
<br />• Form 1099S (proceeds from real estate trwisactionSY
<br />• Form 1099-K (merchant card and third -party network transactions),
<br />• Form 1098 (horns mortgage interest), 10984E (student loan interest),
<br />and 1098-T (tuition).
<br />- Form 1099-0 (canceled debt)-
<br />• Form 1099-A (acquisition or abandonment of secured property).
<br />Use Forms 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 remm 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 />By signing Sire filled -out Corm, you:
<br />1. Certify that the TN you are giving is oaneet (or you are waiting: for a
<br />number to be issued):
<br />2. Certify that you ara 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 to your non -foreign status for purposes of withholding under
<br />chapter 3 or 4 of the Code [f applicable); and
<br />5. Certify that FATCA code(s) entered on this firm fir any) indicating
<br />that you are exempt from the FATCA reporting is correct. See Whaf Is
<br />FATC4 Reporting, later, for further information.
<br />Note: If you are a U.S. person and a requester gives you a form other
<br />than Form N!-9 to request your TIN, you must use the requester's form if
<br />it is substantially similar to this Form W-9-
<br />Definition of a U.S. person. For lederal tax purposes, you are
<br />considered a U.S. person if you are:
<br />- An individual who is a U.S. citizen or U.S. resident alien:
<br />- A partnership, corporation, company. or association oreated or
<br />organized in the United States or under the laws of the United States:
<br />• An estate [other than a foreign estate); or
<br />• A domestic trust (as defined in Regulations section 301.7701-7).
<br />Establishing U.S, 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 />(sec€ cris 14t1-1474). Under those rules, i1 a Form W-9 or other
<br />certification of rion-foreign status has not been received, a withholding
<br />agent, transferee. or partnership (payoI generally applies presumption
<br />rules that may re 6mre the payor to withhold applicable tax from the
<br />recipient. owner, transferor. or partner fpayee). See Pub. 515,
<br />Withholding of Tax on Nonresident Aliens and Foreign Entities.
<br />The following persons must provide Form W-9 to the payor for
<br />purposes of establ;shung its non -foreign status.
<br />• In the case of a disregarded entity with a U.S. owner, the U.S. owner
<br />of the disregarded entity and not the disregarded entity.
<br />• In the case of a grantor trust with a U.S. grantor or other U.S. owner.
<br />generally. the U.S. grantor or other 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 lire trust.
<br />See Pub. 515 for more informaton on providing a Farm W-9 or a
<br />cerliTicadon of nor, foreign status to avoid Yithholding.
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 2
<br />Foreign person. If you are a foreign person or the U.S. branch of a
<br />foreign bank that has elected to be treated as a U.S. person (under
<br />Regulations section I A441-1(b)(2)(v) or other applicable section for
<br />chapter 3 or 4 purptues), do not use Form W-9. Instead. use the
<br />appropriate Form VV-8 or Form 8233 (see Pub. 515). If you are a
<br />qualified foreign pension fund under Regulations section or
<br />a partnership that is wholly awned by qualified foreign pension funds,
<br />that is mated as a non -foreign person for purposes of section 1445
<br />withholding, do not use Form W-9. instead. use Form W-S©(P (or other
<br />certification of rton-foreign status).
<br />Nonresident alien who becomes a resident alien. Generally. only 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. However, most tax
<br />treaties contain a provision known as a saving clause. Exceptions
<br />specified in the saving clause may permit an exemption from tax to
<br />continue for certain types of income even after the payee has otherwise
<br />become a U.S. resident alien for tax purposes.
<br />It you are a U.S. resident alien who is relying an an exception
<br />contained in the saviri� clause of a lax treaty to claim an exemption
<br />from U.S, tax on Centaur types of income. you must attach a statement
<br />to Form W-9 that specifies the following five items.
<br />1. The treaty county. Generally, this must be the same treaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />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 />4. The type and amount of income that qualifies for the exemption
<br />from tax.
<br />s. Sutftcienf facts to justify the exemption from tax under the terms or
<br />the treaty article.
<br />Example. Article 20 of the U,&-China income tax treaty allews an
<br />exemption from tax for scholarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law. this
<br />student will become a resident afsen for lax purposes if their stay in rho
<br />United States exceeds 5 calendar years. However. paragraph 2 of the
<br />first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the
<br />provisions or Article 20 to continue to apply even after the Chinese
<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 retyirtg on this exception to claim an exemption from tax
<br />on their scholarship or fellowship income would attach to Fern W-9 a
<br />statement that includes the information described above to support that
<br />exempriom
<br />If you are a nonresident alien or a foreign entity. give the requester the
<br />appropriate completed Fors W-8 or Form M3.
<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 ircJuda, but are not lirutad to, interest,
<br />tax-exempt interest, dividends, broker and barter exchange
<br />transactions. rents. royalties. rroriemployee pay, Payments made in
<br />settlement of payment card and third -party network trarrsat:lions, and
<br />certain payments from fishing boat operators. Real estate transactions
<br />are not subject to backup withholding.
<br />You will not i a subject to backup withfidding on payments you receive
<br />if 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 he 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 rnstruclions for
<br />Part II for detailsy
<br />3. The IRS tells the requester that you furnished an incorrect TIN;
<br />4. The IRS left you that you are subject to backup withholding
<br />because you did not report all your interest and dividends on your tax
<br />return (for repoftable rnlomst and dividends only): of
<br />S. You do not cerfify to the requester that you are not subject to
<br />backup withholding, as described in item 4 under `By signing the ffled-
<br />cut farm" above (for reportable interest and dividend accounts opened
<br />after 1983 only).
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