The funds retain their character, and for reporting and withholding purposes, the eventual distributions are treated in the same manner as all per capita gaming distributions. Form 1099-MISC PDF is used to report the distributions. The payments are reported in box 3 and the federal income tax withheld in box 4. Publication 15-T, Federal Income Tax Withholding Methods PDF, contains the necessary "Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members." Return to List of FAQs
