Solved: If I receive 1099-MISC income from a federally recognized indian tribe's casino revenues, called "per capita" income. Do I report this income as wages, winnings or ?
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If I receive 1099-MISC income from a federally recognized indian tribe's casino revenues, called "per capita" income. Do I report this income as wages, winnings or ?

 
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Level 4

If I receive 1099-MISC income from a federally recognized indian tribe's casino revenues, called "per capita" income. Do I report this income as wages, winnings or ?

Please enter the 1099-Misc and use one of the approved description suggested by the IRS: 

    • INDIAN GAMING PROCEEDS
    • INDIAN TRIBAL DISTRIB
    • NATIVE AMERICAN DISTRIB
Type   1099-misc   into the search box (please see screenshot)

Click the "Jump to 1099-misc" link

Go through the interview questions and use a description listed above. 

According to the IRS: 

"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; not Form 1040A or Form 1040EZ.
  • Enter tribal distributions from Form 1099-MISC, Box 3 on Line 21, Form 1040.
  • Include a description of the income in the space provided on Line 21.
  • 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 on Line 21:
    • 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.

If you receive a notice, which would delay your refund, respond to it in a timely manner. Do not ignore it.

The IRS’s hard work to protect taxpayers from fraud and identity theft has sometimes delayed refunds for Tribal members. Although this diligence has affected everyone, ITG has gotten involved. Following these instructions, will help the IRS expedite your return – and any refund you should receive."

https://www.irs.gov/government-entities/indian-tribal-governments/reporting-of-per-capita-distributi...

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2 Replies
Level 4

If I receive 1099-MISC income from a federally recognized indian tribe's casino revenues, called "per capita" income. Do I report this income as wages, winnings or ?

Please enter the 1099-Misc and use one of the approved description suggested by the IRS: 

    • INDIAN GAMING PROCEEDS
    • INDIAN TRIBAL DISTRIB
    • NATIVE AMERICAN DISTRIB
Type   1099-misc   into the search box (please see screenshot)

Click the "Jump to 1099-misc" link

Go through the interview questions and use a description listed above. 

According to the IRS: 

"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; not Form 1040A or Form 1040EZ.
  • Enter tribal distributions from Form 1099-MISC, Box 3 on Line 21, Form 1040.
  • Include a description of the income in the space provided on Line 21.
  • 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 on Line 21:
    • 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.

If you receive a notice, which would delay your refund, respond to it in a timely manner. Do not ignore it.

The IRS’s hard work to protect taxpayers from fraud and identity theft has sometimes delayed refunds for Tribal members. Although this diligence has affected everyone, ITG has gotten involved. Following these instructions, will help the IRS expedite your return – and any refund you should receive."

https://www.irs.gov/government-entities/indian-tribal-governments/reporting-of-per-capita-distributi...

View solution in original post

Level 1

If I receive 1099-MISC income from a federally recognized indian tribe's casino revenues, called "per capita" income. Do I report this income as wages, winnings or ?

Thank you..was helping a customer with this...she gets it every year, but it only works right if you select on the current year...if you click on all 4 years shown, it asks for expenses and treats it like self-employed...so we just checked this year and it works like it should.  Thank you!

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