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Per Capita Payments from Certain Tribal Trust Settlement Proceeds Excluded from Income

The IRS announces the publication of Notice 2013-1, which updates and supersedes Notice 2012-60.

Notice 2013-1 provides guidance concerning the federal income tax treatment of per capita payments that a member of an Indian tribe receives from the proceeds of certain settlements of tribal trust accounting and mismanagement cases between the United States and that Indian tribe.

Notice 2014-38 updates the appendix to Notice 2013-1, which lists the eligible tribes.

Page Last Reviewed or Updated: 30-May-2014