Income Tax Headquarters

IRS

Government services in Columbus, OH
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Low Income Taxpayer Clinics (LITC), assist individuals who have a tax dispute with the IRS, provide education & outreach to taxpayers.

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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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