internal revenue service

IRS

Government services in Columbus, OH

Location closed

200 N High St, Columbus, OH 43215

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The Small Business Section’s goal is to strengthen the nation’s economy and execute the IRS mission by ensuring small businesses can successfully …

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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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