Notice 2026-21

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Notice 2013–1 Appendix, as modified and superseded by Notice 2019-23 Appendix, is modified and superseded.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

1. Assiniboine and Sioux Tribes of the Fort Peck Reservation

2. Bad River Band of Lake Superior Chippewa Indians

3. Blackfeet Tribe of the Blackfeet Indian Reservation

4. Bois Forte Band of Chippewa

5. Cachil Dehe Band of Wintun Indians of the Colusa Rancheria

6. Chippewa Cree Tribe of the Rocky Boy’s Reservation, Montana

7. Coeur d’Alene Tribe

8. Confederated Salish and Kootenai Tribes

9. Confederated Tribes of Siletz Indians

10. Confederated Tribes of the Colville Reservation

11. Confederated Tribes of the Goshute Reservation

12. Crow Creek Sioux Tribe

13. Eastern Shawnee Tribe of Oklahoma

14. Hualapai Indian Tribe

15. Iowa Tribe of Kansas and Nebraska

16. Kaibab Band of Paiute Indians of Arizona

17. Kickapoo Tribe of Kansas

18. Lac Courte Oreilles Band of Lake Superior Chippewa Indians

19. Lac du Flambeau Band of Lake Superior Chippewa Indians

20. Leech Lake Band of Ojibwe

21. Lower Brule Sioux Tribe

22. Makah Indian Tribe of the Makah Reservation

23. Mescalero Apache Tribe

24. Minnesota Chippewa Tribe

25. Nez Perce Tribe

26. Nooksack Indian Tribe

27. Northern Cheyenne Tribe of Indians

28. Omaha Tribe of Nebraska

29. Passamaquoddy Tribe of Maine

30. Pawnee Nation

31. Prairie Band of Potawatomi Nation

32. Pueblo of Zia

33. Quechan Tribe of the Fort Yuma Reservation

34. Red Cliff Band of Lake Superior Chippewa Indians

35. Rincon Luiseño Band of Indians

36. Rosebud Sioux Tribe

37. Round Valley Indian Tribes

38. Salt River Pima-Maricopa Indian Community

39. Santee Sioux Tribe of Nebraska

40. Sault Ste. Marie Tribe

41. Shoshone-Bannock Tribes of the Fort Hall Reservation

42. Soboba Band of Luiseno Indians

43. Spirit Lake Dakotah Nation

44. Spokane Tribe of Indians

45. Standing Rock Sioux Tribe

46. Stillaguamish Tribe of Indians

47. Summit Lake Paiute Tribe

48. Swinomish Indian Tribal Community

49. Te-Moak Tribe of Western Shoshone Indians

50. Tohono O’odham Nation

51. Tulalip Tribes

52. Tule River Indian Tribe

53. Ute Indian Tribe of the Uintah and Ouray Reservation

54. Ute Mountain Ute Tribe

55. Winnebago Tribe of Nebraska

56. Qawalangin Tribe of Unalaska

57. Tlingit & Haida Tribes of Alaska

58. Northwestern Band of Shoshone Indians

59. Hoopa Valley Tribe

60. Ak-Chin Indian Community

61. Oglala Sioux Tribe

62. Yurok Tribe

63. Cheyenne River Sioux Tribe

64. Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony

65. Seminole Nation of Oklahoma

66. Otoe-Missouria Tribe of Oklahoma

67. Samish Indian Nation

68. Tonkawa Tribe of Indians of Oklahoma

69. Yakama Nation

70. Miami Tribe of Oklahoma

71. Shoshone Indian Tribe and Northern Arapahoe Indian Tribe of the Wind River Reservation

72. Pueblo of Laguna

73. Navajo Nation

74. Caddo Nation of Oklahoma

75. Gros Ventre and Assiniboine Tribes of the Fort Belknap Indian Reservation

76. Chickasaw Nation

77. Choctaw Nation

78. Klamath Tribe

79. Skokomish Indian Tribe

80. Quinault Indian Nation

81. Southern Ute Indian Tribe

82. Confederated Tribes of the Umatilla Indian Reservation

83. White Earth Nation

84. Kickapoo Tribe of Oklahoma

85. Sisseton Wahpeton Oyate of the Lake Traverse Reservation

86. Grand Traverse Band of Ottawa and Chippewa Indians

87. Muscogee (Creek) Nation of Oklahoma

Bulletin No. 2026–30 51 July 20, 2026

88. Gila River Indian Community

89. Aleut Community of St. Paul Island

90. San Carlos Apache Tribe

91. Comanche Nation

92. Colorado River Indian Tribes

93. Jicarilla Apache Nation

94. Pueblo of Acoma

95. Penobscot Indian Nation

96. Seminole Tribe of Florida

97. San Luis Rey Indian Water Authority

98. Pechanga Band of Luiseno Mission Indians

99. Cheyenne-Arapaho Tribes

100. Delaware Tribe of Indians

101. Kaw Nation of Oklahoma

102. Native Village of Atka

103. Ute Tribe of Uintah and Ouray Reservation

104. Yankton Sioux Tribe

105. Confederated Tribes of the Warm Springs Reservation

106. Osage Nation

107. Ponca Tribe of Oklahoma

108. Sokaogon Chippewa Community

109. Three Affiliated Tribes of the Fort Berthold Reservation

110. Crow Tribe of Montana

111. Quapaw Tribe of Oklahoma

112. Hopi Tribe

113. White Mountain Apache Tribe of the Fort Apache Reservation

114. Cherokee Nation

115. Little Shell Tribe of Montana

July 20, 2026 52 Bulletin No. 2026–30

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.

Forms and instructions. (Also, Part 1, sections 101, 162(f), 170, 199A, 220, 223, 401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 530A, 853A, 892, 1400Z-1, 1400Z-2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050AA, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050U, 6050W, 6050X, 6050Y, 6050Z, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7, 1.671-5(e), 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1, 1.6042-2, 1.6042-4, 1.6043-4, 1.6044-2, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-3, 1.6045-4, 1.6047-1, 1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1, 1.6050D-1, 1.6050E-1, 1.6050H-1, 1.6050H-2, 1.6050J-1T, 1.6050N-1, 1.6050P-1, 1.6050S-1, 1.6050S-3, 1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y2, and 1.6050Y-3.)