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 CertificationPDF, or If the tribal member refuses to furnish his/her TIN, complete a Form 1099 (MISC, NEC, R) as needed using the latest information the tribe has for name and address and apply backup withholding at the rate of 24%. Return to List of FAQs
