All rebates that, individually or in combination, total $600 or more in a tax year require submittal of a W-9 form to the District prior to payment. All personal information provided within the W-9 are kept confidential in accordance with the Privacy Act. If your total rebate amount is $600 or more, you will receive a 1099 form to comply with Internal Revenue Service requirements. The determination of whether your rebate is taxable or not may depend on several variables. You are recommended to contact your tax professional.
Download the W-9 tax form at: https://www.irs.gov/Forms-&-Pubs