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In compliance with federal tax laws, all participants must complete IRS form W-9 upon your first/next redemption. Completion is required even if you are tax-exempt. Participants are solely responsible for reporting and paying all applicable taxes related to any qualifying Viega Reward Redemption. All participants redeeming rewards with a value of $600 USD or higher will receive IRS form 1099 at the end of the calendar year and Viega will file a copy of the same with the IRS.