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Is this a 1099-MISC that you received?   If so, the Payer is the person/institution that sent you the form.   So for a received 1099-MISC, a Payer's TIN is their Federal tax ID number.

If the 1099-MISC was sent to you, then you are the recipient or payee.

TIN is a generic term that encompasses many types of taxpayer ID numbers.   Here's more info on TINs: