Per Capita

[Porky May]

If a United States tribal citizen receives a per capita from a First Nation in Canada is it taxable?

[MonikaK1]

United States citizens are taxed on their worldwide income. 

U.S. based Federally recognized tribes give different types of distributions, some of which are taxable and some of which aren't. See this IRS FAQ and this IRS article for more information.

Income is taxable unless specifically excluded. 

To report a Tribal Distribution that is not income from working, and would normally appear on a Form 1099-MISC except that it's from a foreign entity, you will enter it as Other Reportable Income. First, check with the tribal administration to be certain that they don't have information that the distribution shouldn't be taxed in the US.

In TurboTax Online:

1. Go to Wages and Income
2. Scroll down to Less Common Income
3. Go to Miscellaneous Income
4. Select Other Reportable Income and follow the prompts. You can enter "tribal distribution" as the description.