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Withholding on Tribal Members’ Per Capita Income

American Indian tribes can now submit withholding on their tribal members’ per capita income directly to us. Here is how:

  • Withhold on tribal members’ per capita income at the time of payment.
  • Send us the withheld amounts using Forms 592, Resident and Nonresident Withholding Statement, and 592-V, Payment Voucher for Resident and Nonresident Withholding. See Form 592 instructions for more details. Payment due dates are April 15, June 15, September 15, and January 15.
  • Provide tribal members with a printed or electronic Form 592-B, Resident and Nonresident Withholding Tax Statement, by January 31 following the end of the calendar year to show the total amount distributed to them and the total amount withheld. Tribal members can attach a copy of Form 592-B to their state tax return. See Form 592-B instructions for more details.

Get more information about the income taxation of Native Americans.