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Form W-9 (Rev. 3-2024) 2—The {baled States or any of its agencies or instrumentalities. 3—A state, the District of Columbia, a U.S. commonwealth or territory or any of their political subdivisions or instnm entafities, 4 — A foreign govemment or any of its political subdivisions. agencies. or instrumentalities. 5—A corporation. 6—A dealer Ln securities cr commodties required to register in the United States. the District of Columbia. or a U.S. commonwealth or lemory. 7—A futures oammrssion merchant registered with the Commodity Futures Trading Commission. 8—A real estate investment trust. 9--An entity registered at all times during the tax year under the Investment Company Act of 1940. 10—A common trust fund operated by a bank under section 5"a). 11—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 from 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 patrortage dividends • Payments over $500 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 Iransactians 1 See Form 1099-MISC, Miscellaneous Information, and its instructions. 2However. the following payments made to a corporation and reportable on Form 1M-MISC we not exam pt from backup withholding: medical and health care payments. attorneys' fees, grass proceeds paid to an attorney reportable ur+dar section 6045(f). and payments for services paid by a federal executive agency. Exemption from FATCA reporting code, The following codes identify payees that are exempt from reporting 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 form 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 she financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with 'Not Applicable" jot any similar indication) entered on the lime for a FATCA exemption code. A— An organization exempt Rom Iax under section $01(a) or any individual retirsrnsrtt plan as defined in section 1701(aK37). B—The United States or any of its agencies or instrumentalities_ C—A stale. the District of Gotumbie. a U.S. commonweal lhor territory. or any of their political subdiviewrrs or instrumentalities. D--A corporation the stock of which is regularly traded on one or more established securities markets. as described in Regulations section 1.1472-11c)(V.$). E—A corporation that is a member of the same expanded affihated group as s corporation described in Regulations section 1 1472-11c lfli , Kittitas County Agreement for Services (rev. 5/14/25) Page 19 of 21 Page 4 F—Adealer insecuritiss.ccmmadities, crderivativa financial instruments (including notional p ordeal contracts. futures. for.,ards. and options) that is registered as such under t -e laws of the United States or arry slate. G—A real -state invesunerrt tn.s_ H—A regulated investment ,_ampariy as defined in section 851 or an entity registered at all limas during the tax year under the Investment Comparry Act of 1940 t—A common trust lurid as defined in sedan 584(a) 0—A bank as defined in section 581. ii--A broker. L—A trust axernpt from tax under section 664 or described in section 3947ja)(1). M—A tax-exempt trust under a section 40:34bi plan Or section 457+,9) plan. Note: You may wish to consult with the financial inMilution requesting this form to detemnin- whether the FATCA code and/or exempt payee code should be completed. Line 5 Enter your address inrxttber. street and apartment or suite number). This is where the requester of this Form W-9 Will mail your information returns. If this address drlfers from the one the requester already has on tile, enter 'NEW" at the tap. If a new address is provided, there is stiff a chance the old address wilt be used until the payor changes your address in their records. Line 6 Enter youu city. state- and ZIP code. Part 1. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. if you are a resident align and you do not have, and are not diygbEe to get. an SSH. yeur TIN is your IPS MN. Enter it m the entry space for the Social security number. If you do not have an rflN. sza Hcvr to get a T FP! below. tf 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 o•rner's SS for EIN, if the saner has one). If the LLC is classified as a onrmomton ar partnership. enter the entity's EIN. Note: See I'Vhar rNzwne and Numti To Give the Reque;,er. later, for further clarification at name and TIN combinations. How to get a TIN. if you do not have a TIN. 3Wj for ❑ne immediately. To apply for an SSN, get Fomn SS-5. Application for a Social Security Card. from your local SSA office or get this form online at www.SSflgov. You may also get this form by calling 540-772-1213. Use Form W-7. Application for IRS Indradual Taxpayar Identification Number. to apply for an (TIN, or Form SS-4, Application for Employer Identification Number. to apply for an EIN. You can apply for an SIN online by accessing the IRS •meebsits at wrvw,hm govlEW. Go to vrvrw1mg;o•r1Forms to view, dvmnlcad, or print Form W-7 and/or Form SS-4, Or. you can go to rvrvuv.cs.govKirdsrFofms to place an order and have Form W-7 and/or Form SS-4 rraifed to you within 15 business days. If you are asked to complete Form IN-9 but do not have a TI61, appl y for a TIN and enter "Applied Fod' in tlx space for the TIN. sign and date the farm. and give it to the requester. For interest and dividend payments. arld certain payments made with respect to readily tradable instruments. you wit generally Etas,* W days to get a TIN and give rt to the requester before you are sr,lblect to ba(*JAp •withholding cm payments. The 604ay rude does oat apply to other types of payments. You will he subject to backup+ withhokicy on all such payments untll you provide your TIN to the recflsster Note: Entering 'Applied For' means that you have, already applied for a TIN or that you intend to apply for one soon. See also Esrabbshing U.S. snafus forpuToses otshapter3ar�d chapmr� wifhh+o?ding. earlier, for when you may instead be subject to withhotding under chapter 3 or .3 of the Code. Caution: A dts�gardpd U,S. emity theI has a foreign owner must use the appropriate Form W-3.