We have a new customer which is a county improvement district. They claim they have no TIN. Is this unusual. Would we need to use the counties TIN? How do we report interest?

Thanks

Original Anon here: As far as CIP goes there is no need to CIP as this sort of district does not meet definition of customer. I am more interested in the reporting aspect for IRS purposes.

Thanks

It would depend on what state you are in as well as how they are set up. I would ask them to explain how they are set up and go from there. In our state they would have an ein of their own if they are a public fund and functioning on their own. They would go under the counties EIN if they are just a sub of the county.

Who pays the people who work for the district? Odds are, if they are on the county payroll the district is an arm of the county.