IRS Logo
Print - Click this link to Print this page

Non-Title 31 Casino Issues

FAQs for Indian Tribal Governments regarding Nonresident Alien Gambling Winnings
Insights into the reporting of gambling winnings to nonresident aliens and nonresident alien tribal members, the withholding, reporting, and depositing requirements.

FAQs for Indian Tribal Governments regarding Gaming Revenue Distributions, Including Per Capita Payments and IGRA
Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.

FAQs for Indian Tribal Governments regarding Employment Tax & Income Tax Withholding Returns
Insights into the filing requirements for Forms 941 and 945.

FAQs for Indian Tribal Governments regarding Information Reporting
Insights into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.

FAQs for Indian Tribal Governments regarding Gaming & Withholdings
Insights into the taxation of gambling winnings, the filing requirements for Form 945, etc.

FAQs for Indian Tribal Governments regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

FAQs for Indian Tribal Governments regarding Tribal Issues vs. Tribal Member Issues 
Insights into tribal government's federal tax obligations and responsibilities regarding income, employment taxes and information returns. Conversely, the individual tribal member's obligations and responsibilities regarding income derived from land, general welfare payments, and per capita distributions.

Glossary of Terms
Insights into the words and phrases used in the frequently asked questions.

Poker Tournament Guidance Issued
Revenue Procedure 2007-57 has been issued to prescribe reporting and withholding rules relating to poker tournaments.

Gaming Withholding and Reporting Threshold Chart
Chart provides information regarding withholding and reporting thresholds on gaming.

Revenue Procedure for Indian Gaming Regulatory Act Trust Guidance
Revenue Procedure 2011-56 provides information on trusts established for the receipt of gaming revenue under the Indian Gaming Regulatory Act (IGRA) for the benefit of minors and legal incompetents. This revenue procedure clarifies, modifies and supersedes Revenue Procedure 2003-14, 2003-1 C.B. 319.

Publication 3908 - Gaming Tax Law for Indian Tribal Governments
This publication provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities.

IRS’ Electronic Filing and E-Services
The IRS continues to expand its electronic filing and e-Services to allow tax professionals and payers to do business with the IRS electronically.

Page Last Reviewed or Updated: 14-Aug-2014