Under section 6050W, forms 1099-K must include the gross amount of reportable payment transactions, as well as the name, address and taxpayer identification number (TIN) of the payee.
FORBES: IRS Offers Relief for Credit Card Reporting Requirements
The last time the government checked, more than half of the people using an individual taxpayer identification number, or ITIN, were illegal immigrants.
NPR: U.S. Tax Program for Illegal Immigrants Under Fire
Specifically, backup withholding of 28% is required if a payee fails to furnish a correct taxpayer identification number to the payor.
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