These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Is a tribal government required to withhold on gaming revenue distribution, including per capita payments, to nonresident aliens? How are gaming revenue distributions, including per capita payments, reported when the recipient is a minor? How are gaming revenue distributions, including per capita payments, taxed when the distribution goes into a trust? When gaming revenue distributions, including per capita payments, are deferred through use of a trust, how are the eventual distributions from the trust reported? Under IGRA, what conditions must be met to distribute net gaming revenue to tribal members in the form of Per Capita payments? What are the withholding requirements for distributions that are made per a Revenue Allocation Plan (RAP)? Where are Indian tribes allowed to conduct gaming activities under the Indian Gaming Regulatory Act? Are tribes required to have an Employer Identification Number (EIN) under the IGRA for Class II and Class III gaming? How is Indian gaming regulated? Are per capita payments made from gaming revenues by an Indian tribe to its members eligible for qualified dividend treatment?