IRS Logo
Print - Click this link to Print this page

ITG FAQ #1 Answer-Is a tribal government required to withhold on gaming revenue distributions, including per capita payments, to nonresident aliens?

Distributions from gaming revenues are generally taxable to the tribal members upon distribution. IRC section 1441(a) sets forth withholding requirements on certain taxable payments of Indian casino profits to non-resident aliens.

Return to List of FAQs

Page Last Reviewed or Updated: 06-Dec-2016