If you are a Native American and receive payments from the Per Capita Act or the Distribution of Judgment Funds Act, report as follows:
- For income and asset amounts over $2,000, add each payment that you (and your spouse) or you and your parents received in 2017 and report the total amount.
- Do not include payments that are less than $2,000.
- Do not report funds received as an award under the Alaska Native Claims Settlement Act or the Maine Indian Claims Settlement Act.
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