FAQs for Indian tribal governments regarding distributions

Insights into the definitions of such terms as distributions, reservation, Indian Country, Indian allotment, General Allotment Act, Indian Gaming Regulatory Act, and others.

Insights into allotments and the General Allotment Act, and land held in trust.

Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.

Insights into the different types of distributions and who receives them. Includes charts displaying the common types of distributions and the filing requirements, and information reporting applicable to them.

Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.

Insights into the reporting of gambling winnings to non-resident aliens and non-resident alien tribal members; the withholding, reporting, and depositing requirements.

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.