If you are a member of a federally recognized tribe, you may receive taxable distributions from your tribe. The tribe must report these distributions to the IRS and to you on Form 1099-MISC. If you are expecting a refund, make sure you correctly prepare your federal tax return to avoid a delay. Make sure you include information from your Form 1099-MISC. Follow these instructions when filing your federal income tax return: Use Form 1040. Enter tribal distributions from Form 1099-MISC, Box 3 on Line 21, Form 1040 Schedule 1, Other income. Include a description of the income in the space provided on the line for Other Income. List the type and amount. Use the correct description to make sure your tax return goes through processing without delays. For paper or e-file returns, please enter one of the following descriptions for Other Income: INDIAN GAMING PROCEEDS INDIAN TRIBAL DISTRIB NATIVE AMERICAN DISTRIB Spell the descriptions exactly as listed above. For example, if you spell out distribution rather than using distrib, the IRS may reject your return and delay your refund. Note: If you receive a notice, which would delay your refund, respond to it in a timely manner. Do not ignore it.
