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Reporting of Per Capita Distributions by Tribal Members

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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.

Page Last Reviewed or Updated: 17-Oct-2014