Approved Tenant requires Owner's SSN/Taxpayer ID for 'Reporting' purposes

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does the approved tenant (for one of the 2 units in a legal duplex) have legal grounds to be demanding the owner's (landlord's) taxpayer id? 

tenant explanation is that intends to file a 1099 for each year she is owner's tenant to make sure rent paid is being reported as rental income and not 'written off' =D