Internal Revenue Bulletin — Rulings & Guidance

Notice 2026-21

This Notice modifies and supersedes the list of Indian tribes that have settled tribal trust cases between the United States and those Indian tribes.

Official textirs.gov

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Notice 2013–1 Appendix, as modified and superseded by Notice 2019-23 Appendix, is modified and superseded.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

  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

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