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ITG FAQ #8 Answer-Are tribes required to have an Employer Identification Number (EIN) under the IGRA for Class II and Class III gaming?

IGRA does not address the requirement to have an EIN.  Under IRS statutes, a business entity is required to have an EIN if they have employees, if they file Information Returns (e.g. Forms 1099, W-2, W-2G), or if they file Information Returns such as Forms 1099, W-2, W-2G.

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Page Last Reviewed or Updated: 02-Aug-2016