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ITG FAQ Answer #1-Are Per Capita Distributions subject to federal income taxation?

Generally, per capita distributions must be included in the recipient's gross income. If goods or services other than cash are received, the fair market value of the item would be included in the recipient's gross income.

NOTE: This would include distributions of net revenues from a Class II or Class III gaming activity.

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Page Last Reviewed or Updated: 02-Aug-2016