The U.S. Internal Revenue Service requires us to report annual disbursements exceeding $400 as miscellaneous income on form 1099-MISC.
If you do not have a social security number to use for reporting income, you must obtain an Individual Tax Id Number (ITIN).
An ITIN can be obtained by filing Form W-7. Instructions are on pages 2-3 of the form. The freely available Adobe Acrobat reader is required to view and print these PDF files.
You may request the form and instructions in PCL, PostScript and SGML formats from the IRS web site or via faxback (request document #10229) at 703/487-4160 Monday-Friday 7:30-17:00 EST (GMT-5).