Some tournaments (e.g. Poinsettia Cup and Club Championship) allow ties to be decided by play-off. However, ties in most tournaments will be decided by matching scorecards as provided in Section 9-5. of the USGA Handicap Manual and Appendix I Section C-10(c) of the USGA Rules of Golf as summarized below.
The tie is broken on the basis of the best score for the last nine holes (holes 10-18). If the tying players have the same score for the last nine, determine the winner on the basis of the last six, the last three, and finally the 18th hole. If this still results in a tie, the winner will be determined by a coin toss.
In individual stroke play when handicaps are used, one-half of the course handicaps will be deducted from the last nine, one-third from the last six, one-sixth from the last three, etc. Fractions of one-half stroke or more should count as a full stroke; any lesser fractions should be disregarded. In formats where strokes are allocated hole by hole (e.g. four-ball and Stableford competitions), handicap strokes will be applied as they were assigned for the competition.