ITG FAQ #9 Answer-What steps could be taken if the tribe does not have the tribal member's TIN for purposes of tax reporting information?

If a tribe needs a TIN of a tribal member for tax reporting information, the following suggestions may be followed:

• Ask the tribal member to furnish the TIN by completing a Form W-9, Request for Taxpayer Identification Number and Certification, or
• If the tribal member refuses to furnish his/her TIN, complete the Form 1099-MISC, Miscellaneous Income, using the latest information the tribe has for name and address and apply backup withholding at the rate of 28%.

Return to List of FAQs