FAQs for Indian Tribal Governments regarding Individuals-Per Capita Payments


These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.

  1. Are Per Capita Distributions subject to federal income taxation?
  2. Are any Per Capita Distributions exempt from federal income taxation?
  3. Are Per Capita Distributions subject to Federal Income Tax withholding?
  4. Can I request Federal Income Tax withholding on non-gaming per capita distributions?
  5. How are per capita distributions handled when the recipient is a minor?
  6. When per capita payments are deferred through use of a Trust, how are the eventual distributions from the Trust reported?