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ITG FAQ #10 Are per capita payments made from gaming revenues by an Indian tribe to its members eligible for qualified dividend treatment?

No.  IRC Section 1(h)(11)(B)(i) provides that qualified dividend treatment is limited to dividends paid by a domestic corporation or a qualified foreign corporation (among other requirements).  An Indian tribal government is a governmental unit; it is not a domestic corporation or qualified foreign corporation.

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Page Last Reviewed or Updated: 06-Dec-2016