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ITG FAQ #6 Answer-Are per capita payments subject to income tax?

Yes.  Per capita payments are subject to income tax and tribes must notify members of their tax liability when payments are made (sections 11(b)(3) and (d)(1)(A) of IGRA, 25 U.S.C. sections 2710(b)(3) and (d)(1)(A)).

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Page Last Reviewed or Updated: 02-Aug-2016