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. Enter tribal distributions from Form 1099-MISC, Box 3 on Form 1040 Schedule 1, Additional Income and Adjustments to Income. Use Line 8 Other Income, z. Other Income. List type and amount. Include a description of the income in the space provided on the line for Other Income. List the type and amount. Use one of the three descriptions below to make sure the tax return is processed without delays: 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. Note: If you receive a notice, which would delay your refund, respond to it in a timely manner. Do not ignore it.
