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Per capita payments from trust funds held by the Department of the Interior

The Department of the Treasury and IRS issued final guidance regarding per capita distributions made to members of Indian tribes from funds held in trust by the Secretary of the Interior. In response to feedback from tribal nations, the guidance clarifies that, generally, these per capita payments will not be subject to federal income tax.

The final guidance provides an exception to the general rule where taxable income is mischaracterized as nontaxable income.


Treasury’s consultation with Indian tribes

Page Last Reviewed or Updated: 21-Sep-2015