FAQs for Indian Tribal Governments regarding Information Reporting


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.

For additional FAQs on Gaming and Withholdings.

  1. What are some of the more common forms which may need to be filed?
  2. Box 3 on Form W-2G, Certain Gambling Winnings, requires a "wager code". Where can they be found?
  3. What is backup withholding?
  4. When is backup withholding applicable?
  5. What is a Form W-9 and when is it applicable?
  6. What form is to be used by a tribe that makes per capita, or other gaming distributions, to the tribal members?
  7. Are per capita distributions by a tribe generally subject to federal income tax withholding?
  8. What section of the Internal Revenue Code requires withholding from per capita or other distributions of gaming revenue?
  9. What steps could be taken if the tribe does not have the tribal member's TIN for purposes of tax reporting information?
  10. If a tribal member is not a U.S. citizen or resident, should income tax withholding be done on per capita distributions?
  11. Are there any publications that have information on backup withholding?
  12. If a casino discharges a gaming debt, is this a reportable transaction?
  13. When is truncation of payee identification number on paper statements allowed?