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ITG FAQ #12 Answer-What if a contractor does not provide the tribe with a completed Form W-9?

The tribe should backup withhold. The earnings of the contractor are subject to backup withholding if no Form W-9, Request for Taxpayer Identification Number and Certification, is provided. The tribe should withhold at the current rate of 28%. Rates change from time to time. Be sure to check Publication 15, Circular E, Employer's Tax Guide, for the most current rates.

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Page Last Reviewed or Updated: 29-Jan-2014