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...
