Yes - that's how you report it. Since she received 1099-MISC, it would indicate that the per
capita income is income from Indian gaming proceeds and therefore it is
taxable.
In general, the per capita payments issued to a member of
Indian tribes are not subject to federal income tax, unless they are from
gaming proceeds.
Per Irs: “If you are a member of a federally
recognized tribe and have received income from tribal per capita distributions
or from Indian gaming proceeds, here is some important information.
Reported on a 1099-MISC income statement, this income should
be included on Line 21 of Form 1040, with a description. The correct
description will allow the return to process as quickly as possible! For paper
or e-file returns, please enter one of the following descriptions
on Line 21:
Indian Gaming Proceeds
Indian Tribal Distrib
Native American Distrib"
