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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

ITG FAQ Answer #3-Are Per Capita Distributions subject to Federal Income Tax withholding?

Per capita distributions from net revenues of gaming activities are subject to Federal Income Tax withholding. Distributions received from non-gaming sources are not subject to Federal Income Tax withholding, but are still included in the recipient’s gross income.

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