ITG FAQ #11 Answer-If a worker is determined to be an independent contractor, what documentation should the tribe maintain?
If a worker is determined to be an independent contractor, the tribe should ask for a completed Form W-9, Request for Taxpayer Identification Number and Certification. Even if the contractor is a corporation, they should provide the tribe with a completed Form W-9. The contractor will provide name, address, and employer identification number, signed under penalties of perjury.
Ensure Forms W-9 are completed correctly to avoid potential Form 1099 penalties.