Other Casino Issues
FAQs for Indian Tribal Governments regarding Casinos
Insights into when casinos are subject to Title 31, and the reporting and recordkeeping requirements for casinos.
FAQs for Indian Tribal Governments regarding Miscellaneous Issues
Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.
FAQs for Indian Tribal Governments regarding Title 31 (Anti-Money Laundering)
Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos.
FAQs for Indian Tribal Governments regarding Non-Casino Cash Transactions Over $10,000 - Form 8300
Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them.
Reporting of Per Capita Distributions by Tribal Members
Due to return processing delays relating to the erroneous assertion of self-employment tax on per capita distributions to tribal members, the Service has developed a solution which involves wording that must be entered on Line 21 of Form 1040.
Treasury Issuance Requires Casinos to Report Suspicious Activities
The Treasury Department has published final rules relating to the requirement for casinos and card clubs to report suspicious transactions. These rules, as published in the Federal Register, become effective on March 25, 2003.