Internal Revenue Service Center

IRS

Government services in Columbus, OH
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The Internal Revenue Service (IRS) Small Business Program Office was established to (1) assist small, HUBZone small, small disadvantaged, …

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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...
A:
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