ITG FAQ #6 answer - Are per capita payments subject to income tax?

Yes.  Per capita payments from Indian casino profits are subject to income tax when distributed to tribal members. Tribes must notify members of their tax liability when payments are made (sections 11(b)(3) and (d)(1)(A) of IGRA, 25 U.S.C. sections 2710(b)(3) and (d)(1)(A)).

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