Reporting of Per Capita Distributions by Tribal Members
If you are a member of a federally recognized tribe and have received income from tribal per capita distributions or from Indian gaming proceeds, here is some important information.
Reported on a 1099-MISC income statement, this income should be included on Line 21 of Form 1040, with a description. The correct description will allow the return to process as quickly as possible! For paper or e-file returns, please enter one of the following descriptions on Line 21:
Indian Gaming Proceeds
Indian Tribal Distrib
Native American Distrib
You may obtain additional information by calling 1-800-829-1040, or from the Indian Tribal Governments website at www.irs.gov/tribes.