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ITG FAQ #4 Answer-When gaming distributions are deferred through use of a trust, how are the eventual distributions from the trust reported?

The funds retain their character, and for reporting and withholding purposes, the eventual distributions are treated in the same manner as all other distribution of gaming revenues, including per capita payments. Form 1099-MISC, Miscellaneous Income, is used to report the distributions. The payments are reported in box 3 and the federal income tax withheld in box 4. Publication 15-A, Employer’s Supplemental Tax Guide, contains the necessary "Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members".  Payments made to nonresident alien tribal members are reported on a Form 1042-S and are subject to income tax withholding at a tax rate of 30%.

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Page Last Reviewed or Updated: 02-Aug-2016