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ITG FAQ #1 Answer-Do per capita payments meet the definition of "qualifying income" for purposes of the Economic Stimulus Payments?

Do per capita payments made pursuant to the Indian Gaming Regulatory Act, general welfare payments made to needy tribal members, or other per capita payments meet the definition of "qualifying income" for purposes of the Economic Stimulus Payments?

No. None of the payments listed above constitute earned income or qualified income for purposes of the economic stimulus payments. For more information, see Basic Information on the Stimulus Payments or see section 6428(e)(1) and (4).

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Page Last Reviewed or Updated: 06-Dec-2016