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ITG FAQ #16 Answer-If a contractor is a corporation, does the tribe have to file a Form 1099?

If the contractor corporation is a medical or health care services or legal firm, the tribe has to file a Form 1099-MISC, Miscellaneous Income, to report nonemployee compensation. The tribe is not required to file a Form 1099 for other corporate contractors unless backup withholding was done. ( See Question #14).

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Page Last Reviewed or Updated: 29-Jan-2014