These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. How would a tribe report gambling winnings to nonresident alien individuals and nonresident alien tribal members? How can a nonresident alien obtain an Individual Taxpayer Identification Number (ITIN) to be used for tax reporting purposes? Is the tribe required to withhold on gambling winnings of nonresident aliens? How are withholdings from the gambling winnings of nonresident aliens deposited? How are withholdings from gambling winnings of nonresident aliens reported by a tribal government?