Reporting Tribal Per Capita Distributions on Your Tax Return


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:
  • 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.