Tax Season Reminder: Update Your Address for 2025 1099 Forms (Per Capita & 1099-NEC)

Tax season is approaching—please make sure your mailing address is up to date to avoid delays in receiving your 2025 tax forms.

If you receive a quarterly Per Capita payment, you will be issued a 1099-MISC. Day Laborers will receive a 1099-NEC. Both forms may be needed to file your annual income tax return.

Important Dates

Deadline to update your address: December 12, 2025
1099 forms mailed by: January 31, 2026

How to Update Your Address (Enrollment Office)

Call: 480-362-7330
Fax Information Verification form to: 480-362-7714
Email: EnrollmentHotline@srpmic-nsn.gov
In Person: Fill out an Information Verification form at the Enrollment Office

SRPMIC Enrollment Office
Two Waters B – 3rd Floor
10005 E. Osborn Road, Scottsdale, AZ 85256
Phone: 480-362-7330
Hours: Monday–Friday, 8:00 AM – 5:00 PM

Questions about tax forms? (Finance Department)

Call: 480-362-7799
Email: FinTaxForms@srpmic-nsn.gov

Reporting Your Per Capita Distribution on Your Taxes

If you received a Per Capita distribution, you’ll use information from your Form 1099-MISC to report it on your federal income tax return.

Where to Find the Amount

Your Per Capita Distribution amount is listed on your Form 1099-MISC (Box 3).

How to Report It (Federal Return)

Use Form 1040.
Attach Schedule 1 (Additional Income and Adjustments to Income).
On Schedule 1, go to Line 8z — “Other income.”
Enter your distribution amount on Line 8z.
In the description field on Line 8z, enter one of the descriptions below exactly as shown (spelling matters and helps avoid processing delays):
- INDIAN GAMING PROCEEDS
- INDIAN TRIBAL DISTRIB
- NATIVE AMERICAN DISTRIB

Important: Please type the description exactly as shown (for example, using “DISTRIB” instead of “DISTRIBUTION”) to help prevent delays or rejections.

For more information, visit the IRS website (IRS.gov) and search “Tribal Per Capita Distributions.” For personal tax advice, please consult a tax professional.

Flyers attached below for reference, including instructions on reporting Per Capita distributions on your federal tax return (Schedule 1, Line 8z “Other Income”).