AFS between KC and Community Builders 27

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Form W-9 (Rev. 3-2024) 2—The United States or any of its agencies or instrumenlabbes. 3 — A state. the District of Columbia. a U.S. commonwealth or territory. or any of their political subdivisions or instrumentalities. a —A foreign government w any of its political subdivisions. agencim or instrumentalities. 5—A corporation- 6 —A dealer in securities or commodities required to register in the United States. the District of Columbia, or a U.S. commonwealth or territory. 7—A futures commission merchant registered with the Commodity Futures Trading Commission. 8—A real estate investment trust. 9—An entity registered at ail times during the tax year under the Investment Company Act of 1940. i0—A common trust fund operated by a bank under section 584(a). i 1—A financial institution as defined under section 581. 12—A middleman known in the investment community as a nominee or custodian. 13—A trust exempt €rom tax under section 664 or described in section 4947. The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13. IF the payment is for ... THEN the payment is exempt for... • Interest and dividend payments All exempt payees except for 7. • Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012. • Barter exchange transactions Exempt payees 1 through 4. and patronage dividends • Payments over $600 required to Generally, exempt payees be reported and direct sales over 1 through 5.2 55.000, • Payments made in settlement of Exempt payees 1 through 4, payment card or third -party network transactions See Form 1099-MISC, Miscellaneous Information, and its instructions. z However. the following payrnents made to a corporation and reportable on Form 1099-A+{iSG are not exempt from backup withholding: medical and health care payments, attomeys' fees, gross proceeds paid to an attorney reportable under section 6045(Ej, and payments for services paid by a Federal executive agency. Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporbrrg under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this fotm for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Fors W-9 with "Not Applicable" (or any similar indication) entered on the line for a FATCA exemption coda. A —An organization exempt from tax under section 501(a) or any individual reFirement plan as defined in section 7701(a)(37). B—The United States or any of its agencies or instrumentalities. C—A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities. D—A corporation the stock of which is regularly traded on one or more established securities markets. as described in Regulations section 1.1472-1(c)(1)(). E—A corporation that is a member of the same expanded affiliated group as acorporation described in Regulations section 1,1472.1(cXlK). Kittitas County Agreement for Services (rev. 5/14/25) Page 21 of 23 Page 4 F--A dealer in securities, commodities, or derivative financial instruments {ncluding notional principal contractst futures, for►vards. and options) that is registered as such under the laws of the United States or any state. G—A red as tale investment trust. H—A regulated investment company as defined in section 851 or art entity registered at all times during the tax year under the Investment Company Act of 1940. I —A common trust fund as defined in section 584(a)- 3—A bank as defined in section 581. K—A broker. L—A trust exempt from tax under section 664 or described in section 4947 (a)(1). M—A tax-exempt trust under a section 403[b) plan or section 457(g) plan. Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed. Line 5 Enter your address (numhar. street. and apartment or suite number). Thia is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already he on file, enter `NEW" at the top. if a new address is provided. there is still a chance the old address will be used until the payor changes your address in their records. Line 6 Enter your city, state, and 21P code. Part I. Taxpayer identification Number ITIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have. and are not eligible to get, an SSN. your TfN is your IRS [TIN. Enter it in the entry mace for the Social security number. If you do not have an ITIN. see Flow to ger a T7N below. If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. If you are a single -member LLC that is disregarded as an entity separate from its owner. enter the owner's SSN (or EIN, if the owner has one). It the LLC is classified as a corporation or partnership, enter the entity's ON. Note: See What Name and Number To Give the Requester, later. for furlher clarification of name and TIN combinations. How to get a TIN. II you do not have a TiN, apply for one immediately. To apply Loran SSN. get Form SS-5. Application for a Social Security Card, from your focal SSA office or get this form online at www.SSAgov. You may also get this form by calling 800-T72-1213. Use Form W-7. Application for IRS Individual Taxpayer Identification Number. to apply for an ITIN. or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by aocessing the IRS webshe at www.irs.govION. Go to wwsv mgov1Forms to view, download, or print Form W-7 and/or Form SS-4. Or. you can go to wwiv.irs.gov1OrdarFarrns to place an order and have Form W-7 and/or Form SS -A mailed to you within 15 business days. It you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and enter `Applied For" in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, you will genera)ly have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types oI payments_ You will be subject to backup withholding on all such payments until you provide your TiN to the requester. Note: Entering "Applied For' means that you have already applied for a TIN or that you intend to apply toy one soon. See also EstabAshing i _S. stalW for purposes of chapter and chapter 4 withholding, earlier. for when you may instead be subject to withholding under chapter 3 or 4 of the Code. Caution: A disregarded U.S. entity that has a foreign owner must use The appropriate Form W -a.