Withholding Tables

To figure the amount of tax to withhold each time you make a payment, use the table on the next page for the period for which you make payments. For example, if you make payments weekly, use Table 1; if you make payments monthly, use Table 4. If the total payments to an individual for the year are $16,100 or less, no withholding is required.

Example.

A tribal member is paid monthly. The monthly payment is $6,000. Use Table 4, Monthly Distribution Period, to figure the withholding. Subtract $5,542 from the $6,000 payment for a remainder of $458. Multiply this amount by 22% for a total of $100.76. Add $483.33 for total withholding of $584.09.

Depositing and reporting withholding.

Combine the Indian gaming withholding with all other nonpayroll withholding (for example, backup withholding and withholding on gambling winnings). Generally, you must deposit the amounts withheld using electronic funds transfer. See Depositing Taxes in Pub. 15 for a detailed discussion of the deposit requirements.

Report Indian gaming withholding on Form 945, Annual Return of Withheld Federal Income Tax. Also, report the payments and withholding to tribal members and to the IRS on Form 1099-MISC, Miscellaneous Information.

Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members

Tables for All Individuals (For Payments Made in 2026)

Table 1—WEEKLY DISTRIBUTION PERIOD Table 2—BIWEEKLY DISTRIBUTION PERIOD If the amount of the payment is: The amount of income tax to withhold is: If the amount of the payment is: The amount of income tax to withhold is: Not over $310 $0 Not over $619 $0 Over— But not over— of excess over— Over— But not over— of excess over— $310 $548 10% $310 $619 $1,096 10% $619 $548 $1,279 $23.80 plus 12% $548 $1,096 $2,558 $47.70 plus 12% $1,096 $1,279 $2,342 $111.52 plus 22% $1,279 $2,558 $4,685 $223.08 plus 22% $2,558 $2,342 - - - - - - $345.38 plus 24% $2,342 $4,685 - - - - - - $691.00 plus 24% $4,685 Table 3—SEMIMONTHLY DISTRIBUTION PERIOD Table 4—MONTHLY DISTRIBUTION PERIOD If the amount of the payment is: The amount of income tax to withhold is: If the amount of the payment is: The amount of income tax to withhold is: Not over $671 $0 Not over $1,342 $0 Over— But not over— of excess over— Over— But not over— of excess over— $671 $1,188 10% $671 $1,342 $2,375 10% $1,342 $1,188 $2,771 $51.70 plus 12% $1,188 $2,375 $5,542 $103.33 plus 12% $2,375 $2,771 $5,075 $241.66 plus 22% $2,771 $5,542 $10,150 $483.33 plus 22% $5,542 $5,075 - - - - - - $748.54 plus 24% $5,075 $10,150 - - - - - - $1,497.16 plus 24% $10,150 Table 5—QUARTERLY DISTRIBUTION PERIOD Table 6—SEMIANNUAL DISTRIBUTION PERIOD If the amount of the payment is: The amount of income tax to withhold is: If the amount of the payment is: The amount of income tax to withhold is: Not over $4,025 $0 Not over $8,050 $0 Over— But not over— of excess over— Over— But not over— of excess over— $4,025 $7,125 10% $4,025 $8,050 $14,250 10% $8,050 $7,125 $16,625 $310.00 plus 12% $7,125 $14,250 $33,250 $620.00 plus 12% $14,250 $16,625 $30,450 $1,450.00 plus 22% $16,625 $33,250 $60,900 $2,900.00 plus 22% $33,250 $30,450 - - - - - - $4,491.50 plus 24% $30,450 $60,900 - - - - - - $8,983.00 plus 24% $60,900 Table 7—ANNUAL DISTRIBUTION PERIOD Table 8—DAILY or MISCELLANEOUS DISTRIBUTION PERIOD If the amount of the payment is: The amount of income tax to withhold is: If the amount of the payment is: The amount of income tax to withhold is: Not over $16,100 $0 Not over $61.90 $0 Over— But not over— of excess over— Over— But not over— of excess over— $16,100 $28,500 10% $16,100 $61.90 $109.60 10% $61.90 $28,500 $66,500 $1,240.00 plus 12% $28,500 $109.60 $255.80 $4.77 plus 12% $109.60 $66,500 $121,800 $5,800.00 plus 22% $66,500 $255.80 $468.50 $22.31 plus 22% $255.80 $121,800 - - - - - - $17,966.00 plus 24% $121,800 $468.50 - - - - - - $69.10 plus 24% $468.50