|
Type of distribution |
Taxability if individual has certificate of competence, subject to SE tax, and how reported |
Taxability if individual is non-competent, subject to SE tax, and how reported if taxable |
Authority |
|---|---|---|---|
| Income held in trust for the non-competent Indian patent holder which is derived directly from allotted and restricted Indian lands while such lands are held by the US as trustee | N/A |
Not includible for federal tax. Not subject to |
Squire V. Capoeman, 351 U.S. 1 (1956) |
| Osage headright income from tribal mineral interests received by a competent Osage |
Includible for federal tax, but not subject to SE if it is a royalty interest (Sch E). Net income from a working interest (Sch C) is subject to SE |
N/A |
Rev. Ruling 77-78 |
| Osage mineral interest held in trust by the US for non-competent Osage Indian | N/A |
Not includible for federal tax. Not subject to |
Rev. Ruling 70-116 |
| Income derived directly from unallotted tribal lands with no treaty or statute to exempt from federal tax |
Includible for federal tax. The question of SE tax is determined by the characterization of the income, as well as where to report. |
Includible for federal tax. The question of SE tax is determined by the characterization of the income, as well as where to report. |
Rev. Ruling 67-284 |
| Income from a possessory holding on tribal lands | N/A |
Not includible for federal tax. Not subject to |
Amy T. Critzer V. the US |
| Sale of land, the proceeds of which were placed in trust with the US Government |
Not includible for federal tax. Not subject to |
Not includible for federal tax. Not subject to |
Public Law 251 |
| Payments made under legislatively provided social benefit programs for promotion of the general welfare |
Not includible for federal tax. Not subject to |
Not includible for federal tax. Not subject to |
IRC Section 139E |
| Payments made to a trust on behalf of minor or incompetent members of an Indian tribe when trust is revocable | N/A | Not taxable because it is a revocable trust. | |
| Certain taxable payments of Indian casino profits |
Includible for federal tax. Not subject to |
Includible for federal tax. Not subject to |
IRC section 3402(r) |
| Economic development grants from revenues from Class III gaming |
Not includible for federal tax. Not subject to |
Not includible for federal tax. Not subject to |
|
| Non-reimbursable grants for stimulating and increasing Indian entrepreneurship and employment |
Not includible for federal tax. Not subject to |
Not includible for federal tax. Not subject to |
Indian Financing Act of 1974 – Indian Business Grants – Title IV |
