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Form W-9 (Rev. 3-2024)
<br />must obtain your correct taxpayer id0fiffication number {TIN). which
<br />may be your social security number (SSN), individual taxpayer
<br />identification number(MN), adoption taxpayer identification number
<br />(ATIM, or employer Identification number %VNV, to report on an
<br />information return the amount paid to you. or cthar amount reportatle
<br />on an information return. Examples of information returns rnc'de, but
<br />are not limited to, the following.
<br />• Form 1099-INTfinterest earned or paid).
<br />• Form 1099-DIV (dividends, including those from stocks or muWal
<br />funds).
<br />• Form 1099-MISC (various types of income, prizes, awards, or gross
<br />proceeds).
<br />• Form 1099-NEC (nonemployee compensation).
<br />• Form 1099-9 (stock or mutual fund sales and certain other
<br />transactions by brokers).
<br />• Form 1099-S (proceeds from real estate transactions).
<br />• Form 1099-K (merchant card and third -party network transactions).
<br />• Form 1098 (home mortgage interest), 1o98-E (student loan interest).
<br />and 1098-T (tuition).
<br />• Form 1099-C (canceled debt).
<br />• Form 1099-A (acquisition or abandonment of secured property).
<br />Use Form W-9 only if you are a U.S. person 5ncluding a resident
<br />alien), to provide your correct TIN.
<br />Caution: If you don't return Form W-9 to the requester with a TIN. you
<br />might be subject to backup withholding, See What is hackua
<br />withholding, later.
<br />By signing the filled -out form. you:
<br />1. Certify that the TIN you are giving is correct for you are waiting for a
<br />number to be issued);
<br />2. Certify that you are 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 floreign status for purposes of wOhttciding under
<br />chapter 3 or 4 of the Cade {f appliCAWeg and
<br />5. Certify that FATCA code(sl entered on this form (if any) indicating
<br />that you are exempt from the FATCA reporting rs correct. See 4yhat is
<br />FATCA Reporting. later. for further information.
<br />Note- If you are a U.S. person and a requester gives you a form other
<br />Man Form W-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 federal 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 created Or
<br />organized in the United States or under the laws of the United Statues.
<br />• An estate (other than a foreign estate); or
<br />• A domestic trust (as defined in Regulations section 301. rr 01-T).
<br />Establishing U.S. status for purposes of chapter 3 and chapter 4
<br />withholdhq, 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 _ of the Code
<br />(sections 1 :-f 1-1474). Under those rules, if a Farm W-9 or other
<br />certification of non -foreign 7tatus has not been recoNed. a withhotding
<br />agent, transferee. or partnership (payoq generally applies presumptii n
<br />rules that may require the payer to withhold applicable tax from the
<br />recipient. owner, transferor, or partner (payee). See, Pub. 515.
<br />46;hboldiru3 of Tax on Nonresident Aliens and Foreign Entities.
<br />The following parsons must provide Form VV-9 to Ilea payer for
<br />Purposes of establishing 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 antity and not the disregarded entity.
<br />• In the case of a grantor (rust with aU-S. grantor or other U1 S. ovirr.
<br />generally. the U.& grantor or other U-S. owner of the granter trust and
<br />not the grantor trust.
<br />• In the rase of a U.S. trust (other than a grantor trust). the U.S_ trust
<br />and not the beneficiaries of the trust.
<br />See Pub. 515 for more information on providing a Form W-9 or a
<br />certification of non -foreign status to avoid withholding -
<br />Kittitas County Agreement for Services (rev. 5/14/25)
<br />Page 17 of 21
<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 />pegkdations secticur 1.14-4 1-1(b)(W) iv) or other app[icabte section far
<br />chapter 3 or 3 purposes), do not use Form W-9. Instl�ad. Lase the
<br />appropriate Form W-S or Form a233 (see Pub. 514 If YOU are a
<br />qualified foreign pension fund under Regulations Section 1.89; (1)- I (d), or
<br />a partnership that is zihofiy owned by qualified foreign pension funds.
<br />that is treated as a non•fareign person for purposes of section 1445
<br />withhofdrnra. do not use Form W-9. Instead, use Form W-8f(P (or other
<br />certification of non -foreign status).
<br />Nonresidcmt 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 provm ton known as a saving clause. Exceptions
<br />specified in the saving clause may permit an exemption from taut 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 />If you are a U.S. resident alien who is relying on an exception
<br />contained in the saviN clause of a tax treaty to claim an exemption
<br />from U.S. tax on certain types of income, you must attach a statement
<br />to Form W-9 that specifies the following five items.
<br />1. The treaty country. Generally. this must be the same treaty under
<br />which you claimed exemption from tax as a nonresident alien.
<br />2. 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 />5. Sufficient facts to justify the exemption from tax under the terns of
<br />the treaty article.
<br />Example. Article 20 of the U.S.-Chlna income tax treaty allov+s an
<br />exam pticn from tax torscholarship income received by a Chinese
<br />student temporarily present in the United States. Under U.S. law. this
<br />student will become a resident alien for tax purposes if their stay in the
<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 of 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 relying on this exception to claim an exam ton from tax
<br />on Thar scholarship Fo
<br />rship or fellowship income would attach to rm W-9 a
<br />statement that includes the information described above to stipport that
<br />exemption,
<br />if you are a nonresident alien or a foreign entity. give the requester the
<br />appropriate,completed form W-B or Form a233-
<br />Backup Withholding
<br />What is backup withholding? Pefs�ns making certain payments to you
<br />must under _erlain conditions withhold and pay to the IRS 2496 of such
<br />paymenK This is called 'backup withholding.' Payments that may be
<br />subject to backup •r+ithhaldfng include. but are not limited to. interest
<br />tax-exempt interest, dividends. broker and barter exchange
<br />transactions. rents. royalties. nonemployee pay payments made in
<br />settlement of payment card and third -party network tramaetions, and
<br />certain paymems from fishing boat operators. Real estate transactions
<br />are not subject to backup withl-,Ndrng,
<br />You will not bit subject to backup withholding on payments you receive
<br />if you give the requester your correct TIN, make the propar cenificatkxe,
<br />and report all your taxable interest and dividends on your tax return.
<br />Payments you receive will be subject to backup withholding if:
<br />1. You do not famish your TIN to the requester:
<br />2. You do not certify yourTlN e+han required (see the instructions for
<br />Part II for details):
<br />3_ The IRS tells the requester that you fumished an incorrect T1P4;
<br />4, The IFS tet{% you that you rue subject to backup withholding
<br />because you did not report all your interest and dividends an your tax
<br />return {for reportable interest and dividends only): or
<br />5. You do not Certify to the requester that you are not subject to
<br />backup withholding, as dFscdbed in item 4 under "By signing the Wd-
<br />out to=, above (for repoitabte interest and dividend accounts opened
<br />after 1983 only).
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