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Internal Revenue Service

Public service & government in Columbus, OH

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85 N Yearling Rd, Columbus, OH 43213-1346

(614) 235-3179

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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

How are gaming revenue distributions, including per capita payments, reported when the recipient is a minor?

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...

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