Native Americans

Native Americans

If you’re a Native American and receive payments over $2,000 from the Per Capita Act or the Distribution of Judgment Funds Act, add each payment that you (and your spouse) or you and your parents received in 2018 and report any amount over $2,000.

  • Don’t include payments that are less than $2,000.
  • Don’t report funds received as an award under the Alaska Native Claims Settlement Act or the Maine Indian Claims Settlement Act.

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