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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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

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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