US · guidance
Notice 2026-21, 2026-30 I.R.B. 51
Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases
BACKGROUND
Notice 2013–1, 2013–3 IRB 281, provides guidance on the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and those Indian tribes. The Appendix to Notice 2013-1 provides a list of Indian tribes that have settled tribal trust cases against the United States. Notice 2019-23 updated the list in the Appendix. Additional tribes have settled tribal trust cases against the United States since publication of Notice 2019–23. This notice further updates the Appendix to reflect the additional settlement agreements.
EFFECT ON OTHER DOCUMENTS
Notice 2013–1 Appendix, as modified and superseded by Notice 2019-23 Appendix, is modified and superseded.
FURTHER INFORMATION
For further information regarding this notice, please contact Carmen Zucker at (212) 436-1441 (not a toll free number).
Appendix
Tribes That Have Entered into Settlement Agreements of Tribal Trust Cases
Assiniboine and Sioux Tribes of the Fort Peck Reservation
Bad River Band of Lake Superior Chippewa Indians
Blackfeet Tribe of the Blackfeet Indian Reservation
Bois Forte Band of Chippewa
Cachil Dehe Band of Wintun Indians of the Colusa Rancheria
Chippewa Cree Tribe of the Rocky Boy’s Reservation, Montana
Coeur d’Alene Tribe
Confederated Salish and Kootenai Tribes
Confederated Tribes of Siletz Indians
Confederated Tribes of the Colville Reservation
Confederated Tribes of the Goshute Reservation
Crow Creek Sioux Tribe
Eastern Shawnee Tribe of Oklahoma
Hualapai Indian Tribe
Iowa Tribe of Kansas and Nebraska
Kaibab Band of Paiute Indians of Arizona
Kickapoo Tribe of Kansas
Lac Courte Oreilles Band of Lake Superior Chippewa Indians
Lac du Flambeau Band of Lake Superior Chippewa Indians
Leech Lake Band of Ojibwe
Lower Brule Sioux Tribe
Makah Indian Tribe of the Makah Reservation
Mescalero Apache Tribe
Minnesota Chippewa Tribe
Nez Perce Tribe
Nooksack Indian Tribe
Northern Cheyenne Tribe of Indians
Omaha Tribe of Nebraska
Passamaquoddy Tribe of Maine
Pawnee Nation
Prairie Band of Potawatomi Nation
Pueblo of Zia
Quechan Tribe of the Fort Yuma Reservation
Red Cliff Band of Lake Superior Chippewa Indians
Rincon Luiseño Band of Indians
Rosebud Sioux Tribe
Round Valley Indian Tribes
Salt River Pima-Maricopa Indian Community
Santee Sioux Tribe of Nebraska
Sault Ste. Marie Tribe
Shoshone-Bannock Tribes of the Fort Hall Reservation
Soboba Band of Luiseno Indians
Spirit Lake Dakotah Nation
Spokane Tribe of Indians
Standing Rock Sioux Tribe
Stillaguamish Tribe of Indians
Summit Lake Paiute Tribe
Swinomish Indian Tribal Community
Te-Moak Tribe of Western Shoshone Indians
Tohono O’odham Nation
Tulalip Tribes
Tule River Indian Tribe
Ute Indian Tribe of the Uintah and Ouray Reservation
Ute Mountain Ute Tribe
Winnebago Tribe of Nebraska
Qawalangin Tribe of Unalaska
Tlingit & Haida Tribes of Alaska
Northwestern Band of Shoshone Indians
Hoopa Valley Tribe
Ak-Chin Indian Community
Oglala Sioux Tribe
Yurok Tribe
Cheyenne River Sioux Tribe
Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony
Seminole Nation of Oklahoma
Otoe-Missouria Tribe of Oklahoma
Samish Indian Nation
Tonkawa Tribe of Indians of Oklahoma
Yakama Nation
Miami Tribe of Oklahoma
Shoshone Indian Tribe and Northern Arapahoe Indian Tribe of the Wind River Reservation
Pueblo of Laguna
Navajo Nation
Caddo Nation of Oklahoma
Gros Ventre and Assiniboine Tribes of the Fort Belknap Indian Reservation
Chickasaw Nation
Choctaw Nation
Klamath Tribe
Skokomish Indian Tribe
Quinault Indian Nation
Southern Ute Indian Tribe
Confederated Tribes of the Umatilla Indian Reservation
White Earth Nation
Kickapoo Tribe of Oklahoma
Sisseton Wahpeton Oyate of the Lake Traverse Reservation
Grand Traverse Band of Ottawa and Chippewa Indians
Muscogee (Creek) Nation of Oklahoma
Gila River Indian Community
Aleut Community of St. Paul Island
San Carlos Apache Tribe
Comanche Nation
Colorado River Indian Tribes
Jicarilla Apache Nation
Pueblo of Acoma
Penobscot Indian Nation
Seminole Tribe of Florida
San Luis Rey Indian Water Authority
Pechanga Band of Luiseno Mission Indians
Cheyenne-Arapaho Tribes
Delaware Tribe of Indians
Kaw Nation of Oklahoma
Native Village of Atka
Ute Tribe of Uintah and Ouray Reservation
Yankton Sioux Tribe
Confederated Tribes of the Warm Springs Reservation
Osage Nation
Ponca Tribe of Oklahoma
Sokaogon Chippewa Community
Three Affiliated Tribes of the Fort Berthold Reservation
Crow Tribe of Montana
Quapaw Tribe of Oklahoma
Hopi Tribe
White Mountain Apache Tribe of the Fort Apache Reservation
Cherokee Nation
Little Shell Tribe of Montana
History
Notice published in Internal Revenue Bulletin 2026-30, July 20, 2026, at page 51. It states no effective date of its own; this row opens at the bulletin's publication date. Effect on other documents, as printed: "Notice 2013–1 Appendix, as modified and superseded by Notice 2019-23 Appendix, is modified and superseded."
Provenance
- Source
- irs.gov
- Retrieved
- 2026-09-20
- Edition
- irs-irb-2026-09-20
- Content hash
d1aca23f429c4735469a2bdacad120649c4965adff2407c4bb0847f26b5f936d
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.