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The current U.S. tax law requires Rival to submit a completed 1099-MISC form for a United States of America citizen winning a total of $600 (USD) or more during a calendar year. The 1099-MISC form below is an example of what U.S. citizens will need to complete once they surpass the $600 threshold. Players that are not U.S. citizens are not required to submit the 1099 form. Instructions for completing the form can be found here, https://www.irs.gov/pub/irs-pdf/f1099msc.pdf.
Please do not send Rival the 1099 form or any of the forms information unless specifically requested.
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