FAQs for Indian Tribal Governments regarding Casinos Insights into when casinos are subject to Title 31, and the reporting and recordkeeping requirements for casinos. FAQs for Indian Tribal Governments regarding Miscellaneous Issues Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc. FAQs for Indian Tribal Governments regarding Title 31 (Anti-Money Laundering) Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos. FAQs for Indian Tribal Governments regarding Non-Casino Cash Transactions Over $10,000 - Form 8300 Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them. Reporting of Per Capita Distributions by Tribal Members Due to return processing delays relating to the erroneous assertion of self-employment tax on per capita distributions to tribal members, the Service has developed a solution which involves wording that must be entered on Line 21 of Form 1040.