Revenue

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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We’re here to ensure that every taxpayer is treated fairly. See more

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Frequently asked questions

Q:
How are gaming revenue distributions, including per capita payments, reported when the recipient is a minor?
A:
Gaming revenue distributions, including per capita payments, are taxable in the year of distribution regardless of whether the recipient is a minor, unless placed into a qualifying deferral...
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