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Internal Revenue Service

Government services in Columbus, OH

200 N High St, Columbus, OH 43215

(844) 545-5640

irs.gov

Closed · Opens tomorrow 8:30 AM

Days of week	Open hours
Sunday	Closed
Monday	8:30 AM - 4:30 PM
Tuesday	8:30 AM - 4:30 PM
Wednesday	8:30 AM - 4:30 PM
Thursday	8:30 AM - 4:30 PM
Friday	8:30 AM - 4:30 PM
Saturday	Closed

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Frequently asked questions

Q:

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

A:

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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