FAQs for Indian tribal governments regarding individuals-filing requirements Insights into individual tribal member's filing requirements. FAQs for Indian tribal governments regarding individuals-collection issues Insights into individual tribal members and collection issues. FAQs for Indian tribal governments regarding individuals-per capita payments Insights into individual tribal members and per capita distributions. FAQs for Indian tribal governments regarding individuals-Earned Income Tax Credit issues Insights into individual tribal members regarding the qualifications for the Earned Income Tax Credit. Frequently asked questions about new Section 139D Insight into Indian health care benefits that may be excluded from gross income under Section 139D.