ITG FAQ Answer #4-Can I request Federal Income Tax withholding on non-gaming per capita distributions?


There is no requirement for a tribe to withhold on such payments. However, non-gaming per capita distributions are still considered gross income to the recipient, and these distributions must be reported on the individual’s income tax return, subject to Federal Income taxes. To avoid a possible balance due when filing an income tax return, a tribe may withhold Federal Income Taxes, at the member’s request, on non-gaming per capita distributions.

Return to List of FAQs