Updated Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases (Notice 2013-1)



An excerpt:

Notice 2012-60, 2012-41 I.R.B. 455, provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. Since publication of Notice 2012-60, six additional tribes – Qawalangin Tribe of Unalaska, Tlingit & Haida Tribes of Alaska, Northwestern Band of Shoshone Indians, Hoopa Valley Tribe, the Ak-Chin Indian Community, and the Oglala Sioux Tribe – have reached tribal trust case settlements with the United States and have been included in the Appendix.

Prior notice here.

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