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Fn W-9 Pev. 3-20241 Certain payees and payments are exerWl from backup vrithholding. See. Exampt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information. See also Establishing U.S, status for purposes of chapter and chapter 4 withholding, earlier. What Is FATCA Reporting? The Foreign Account Tax Complianoe Act IFATCAi requires a participating foreign Financial institution to r:p(r all U.S. account holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption from FATLft reporffng code. later, and the instructions for She Requester of Form W-9 for more information. Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate 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 kanish a new Form W-9 if the name or T)N 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 950 for each such faaure unless your failure Is due to reasonable cause and not to wllfvl neglect. Civil penalty for false infortnalion with respect to withholding. If you make a false statement with no reasonable basis that resuh5in no backup withholding, you are subject to a S500 penalty. Criminal penalty for fals)fyincg information. 4Ylifu[ly folsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment Misuse of TINS. If the requester discloses or uses TINS in violation of federal law. the requester may be subject to cril andcriminal penalties. 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 W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFfjf. fist first. and then circle. the name of the person or entity whose number you entered rn Part i of Fdtrm W-9. if you are provir5ng Form W-9 to an FH to document a joint account. each holder of the account Ore is a U.S, person must provide a Form W-9. • individual. Generally. enter the name shown on your tax return. If you have changed your last namewhhout informing the Social Security Administration (SSA) of the name changer. anteryour first name. the last name as shown on your social security card. and your new last name. Note for [TIN applicant: Enter your indrr�idual name as it was entered on your Form W-7 application. line ia. This should also be the cams as the name you entered on the Form 1040 you filed with your application. • Sole proprietor. Enter your individual name as sttpYm on your Form 1040 on fine 1. Enter yaur business, trade. or 'doing business as PGA) name on line 2. • Partnership, G corporation. S corporation, or Luc, voter than a disregarded entity. Enter the entity's name as Shown on the entity's tax return on line 1 and any business, trade, or DGA name on line 2_ • Other entities. Enter your name as shown on raquired U.5_ federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. Enter any business. trade, or DBA name on line 2_ • Disregarded entity. In general, a business entity that has a single owner, including an LLC. and is not a carp oration, is disregarded as an entity separate from its owner (a disregarded entity). See Regulations section 301.7701-2(c)(2). A disregarded entity should check the appropriate box for the Sax classification of its owner. Enter the owner's name on fine 1. The name of rite owner entered on line 1 should never bee disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. Far Kittitas County Agreement for Services (rev. 5/14/25) Page 18 of 21 page 3 example, if a foreign LLC that is treated as a disregarded esttity for U.S. federal tax purposes has a single owner that is a L.S. persrwt. the U.S. mvrier's name is requirad to be provided on iine,1. If the direct owner of the entity is also a disregarded entity. anter the first arm that is not disregarded for federal tax purposes. Enter the disregarded entity's name on hoe 2. If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form111.8 imtead of a Form W-9_ This is the case even it the foreign person has a U.S. TIN. Line 2 If you have a business name. trader name, DRA rime. or disregarded entity name, enter it an line 2. Line 3a Check the appropriate box on line Sa for the U.S. federal tax classification of the person intone name is entered :Ln line 1. Check only one box on line 3a. IF the entity/individual on line 1 THEN check the box for... is a(n)... • Corporation Corporation_ • Individual or Individuabrsola_ proprietor. • Sole proprietorship • LLC classified as a partnership Limited liability company and for U.S. federal tax purposes or enter the appropriate tax • LLC that has filed Form 8832 or classification: 2553 electing to be taxed as a P = Partnership_ corporation C = C corporation. or S = S corporation_ • Partnership Partnership. • Trust/estate Trust'estate. Line 3b Check this box rf you are a partnership (including an LLC classified as a partnership for U.S. federal tax purposes). trrssL er estate that has any foreign partners. owners. !)r beneficiaries. and you are proAding this form to a partnership. trust a estate, in which you nave an ownership interest. You must check the box on lane 3b it you receive a Forin W8 (or documentary evidence) from any partner, owner, or berf=fic iary establishing foreign status or it you receive a Form `#-4 from any partner, owner. or beneficiary that has checked the box on line W Note: A partnership that provides a Form W-9 and cb_=d(s box 3b may be required to complete Schedules K-2 and K-2 (Form 1 CBSy. For miens information. see the Partnership IrGtixtioris for Schedules K-2 and K-3 (Form 1065)_ it you are required to comptpte line 3b but tail to do so. you may not receive the information necessary to file a contact information return with the IRS or furnish a correct pay -us staterrrerit to your partners or beneficiarias. See. for example. sections 6MO, 6722 and 8724 for penalties that may apply. Line 4 Exemptions if you are exempt from backup wilf ihoidng anWor FAT CA reporting. enter in the appropriate space on line 4 any cade(s) that may apply to you. Exempt payee code. • Generally, individuals (including sole proprietors) are mat exempt from backup withholding. • Except as provided below. corporations are ersmpt from backup withholding for certain payments, inclWiOg interest and dridands. • Corporations are not exa<mpt tram backup Wttlteiding for payments matte in settlement of payment card or third -party r*tWc144 transaction. • Corporations are not exempt from backup wrfh olding with respect to attomeys' fees or gross proceeds paid to attorneys and corporations that provide medical or health care se-r ices are not exerPPI with respect W payments raponable on Form 1 D99W IX - The following codes identity payees that ar= exempt from backup withholding. Enter the appropriate code in the space On One 4. 1—An Organization exempt from tax under se. -iron 501(a), any IRA. or a custodial account under section sp3fDjf71 if the account satisfies the requirements of section 401(fl(2).