Resources for Tribal Members. Tax resources Collection Issues Common Types of Distributions Earned Income Tax Credit for Individuals Earned Income Tax Credit Issues Filing Requirements Individual Income Taxes Income Taxes Per Capita Payments Taxable and Nontaxable Distributions Volunteer Income Tax Assistance (VITA) Sites Serving Indian Country Volunteer Tax Assistance Resources for Indian Country Land resources Allotted Trust Lands Competent vs. Non-competent Fishing Rights-Related Activity Income Eligible for Qualified Retirement Plan Contributions IRC Section 7873 Treaty Fishing Rights-Related Income Per capita payments from trust funds held by the Department of the Interior Tribes and Fishing Rights-Related Activities Special Depreciation Rules Health care New Section 139D Other member issues Tribal Issues vs. Tribal Member Issues Tuition and Other Educational Benefits Provided by Tribes, Form 1098-T