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In This Section

Member Payments

Per Capita

All FY2019 Per Capita Payments Forms were mailed to every eligible enrolled Oneida Nation member on May 28, 2019. If you have not received your FY19 Payment Form in the mail, please contact our office.

Deadline to claim the FY19 Per Capita payment is close of business September 3, 2019 4:30pm CST.

All payment forms must be completed, notarized, and signed. No exceptions. The FY19 Payment form is available to print below.

FY19 Per Cap Payment Form    Per Capita Law


2018 MEMBERSHIP PAYMENT AMOUNTS

General Payment:      $1,300.00

Elder 62 Payment:     $2,000.00    ($1,300.00 + $2,000.00 = $3,300.00)

Elder 65 Payment:     $703.54    ($1,300.00 + $2,000.00 + $703.54 = $4,003.54)


ATTACHMENTS

Child Support:   Contact Oneida Child Support @ 920-490-3700

Tribal Debt:   Contact Oneida Entity requesting attachment to your Per Capita Payment


REPORTING AND TAXATION OF MEMBERSHIP DISTRIBUTIONS

All payments are subject to federal income tax and may be subject to state or other applicable taxes.

All payments must be reported as income and may affect eligibility for entitlement programs. Please contact your tax preparer, tax consultant or case worker with any questions.

Oneida Nation members may voluntarily request 20% of their payment be withheld for federal taxes. This includes Oneida Nation members whose payments are attached for tribal debt and/or child support. If your payment is being attached, please contact the entity applying the attachment regarding your voluntary tax withholding options.

Mandatory Federal Income Tax Withholding is required on:

  • Payments as indicated on page 69 & 70 of IRS Publication 15-A (For 2019, payment amounts totaling over $12,200.00 are subject to this withholding)
  • Payment for those members who have not provided a Social Security Number or Non-citizenry information (a mandatory back up withholding tax of 28% will be applied).
  • A valid Social Security Number or Federal Tax Identification number is required for all member distributions by Federal Law under Treasury Regulation 301.6109-1(C). For further questions, please contact the Oneida Accounting Department: 920-490-3565.

A 1099-MISC TAX FORM will be mailed by January 31, 2020 for all membership payments issued in 2019. A $5.00 FEE WILL BE CHARGED FOR ANY REISSUED 1099 TAX FORM’S (Please contact Central Accounting for details at (920) 490-3500). This includes payments attached for child support and/or tribal debt.

Minor Trust Claims


Deadline to claim or defer the FY2019 Minors Trust Distribution has passed. If you are between the ages of 18 and 20 and this is your first time claiming, you will also need to submit proof of a high school education, or equivalent, by close of business September 3, 2019.

If you were first time eligible to claim your Minors Trust Fund, between the ages of 18 and 20, but missed the deadlines, your Minors Trust Fund will automatically be deferred for 1 year. 

If you previously deferred and missed the deadline to claim or defer the FY2019 Minors Trust Distribution, your Minors Trust Fund will automatically be distributed. (see Constructive Receipt)

If you are 21 years or older and missed the deadline to claim or defer the FY2019 Minors Trust Distribution, your Minors Trust Fund will automatically be distributed. (see Constructive Receipt)

Distributions will be issued by the end of October 2019. If you are receiving a check, please allow time for delivery.


Reporting and Taxation of Membership Distributions:

All payments are subject to federal income tax and may be subject to state or other applicable taxes.

[ATTENTION]: the Tax Cuts and Jobs Act of 2017 has changed unearned income tax rates, which may be applicable to Minors Trust Distributions. The updated tax rate is up to 37%, we strongly recommend working with a tax adviser to determine what is best for your situation. Click the below FAQ for more information.

Kiddie Tax FAQ

All payments must be reported as income and may affect eligibility for entitlement programs. The Trust Enrollment Department cannot give personal tax advice. Please contact your tax preparer, tax consultant, or case worker with any questions concerning your personal finances.

Mandatory Federal Income Tax Withholding is required on:

  • Payments as indicated on page 69 & 70 of IRS Publication 15-A
  • Members who do not have a Social Security Number or Non-citizenry information on record with the Trust Enrollment Department

*A 1099-MISC TAX FORM will be mailed to you by February 2020 for any minor trust distributions issued in 2019. 


Deferral Option: 

Rather than receiving 100% of the Trust Account Fund, an eligible Majority Age Beneficiary may choose to receive a portion of their Trust Account Fund. To defer means to leave all or a portion of your Trust Account Fund invested with the Trust.

There are advantages to deferring one’s trust fund:

  • You do not pay taxes until you receive the funds.
  • You can take out a portion of your funds this year and leave the rest invested. This is called a partial distribution. You only pay taxes on the amount of funds you claim.

Deferral Claim Process:

  • To defer, you must indicate your intention on the Minor Trust Payment/Deferral form.
    • Write the percent (%) amount of your Minors Trust Fund Account on the form. Please use whole numbers. Decimals will be rounded to the nearest whole number. If you leave these sections blank, we will assume you want to defer 0%.  
    • Minor Trust Payment/Deferral forms will be mailed to the address on file for eligible members.
    • Minor Trust Payment Deferral forms must be received by the deadline specified on form. (by law all deferral requests must be received by July 1 of the distribution year)
  • Deferral requests are good for a single year.
    • For every year you have a Minor Trust Account and are eligible to claim or defer, you must submit a new Minor Trust Payment Deferral form.
  • You may only participate UP TO the age of thirty (30).
    • In the calendar year you turn age 30, you are no longer eligible to defer. Your trust account funds must be withdrawn. Failure to claim deferred trust account funds at age 30 will result in the funds reverting to the Nation. No exceptions.

Note: If you are first time eligible to claim your minor’s trust account at age 21, and do not submit a claim/deferral form by the deadline, your minor’s trust account may be automatically paid out in compliance with the Per Capita Trust Agreement.

Constructive Receipt

Important information on how Constructive Receipt is affecting the 2019 Minor Trust Accounts

Due to federal tax laws, the Internal Revenue Service will determine beneficiaries who meet the following criteria to be considered in “Constructive Receipt” of their entire Trust Account Fund balance.

Constructive Receipt Criteria:

  • Enrolled, age 18 to 20 years
    • who met the *proof of education requirements by 9/3/2019 or prior, and
    • who did not submit a Minor Trust Claim/Deferral Form by 7/1/2019
  • Enrolled, age 19 to 20 years
    • who properly submitted a Minor Trust Claim/Deferral form in 2018, and
    • who did not submit a Minor Trust Payment Form by 7/1/2019
  • Enrolled, age 21 years by 9/1/2019, and
    • who did not submit a Minor Trust Claim/Deferral Form by 9/3/2019.

Those beneficiaries who are determined to be in Constructive Receipt will be responsible for the appropriate tax payments on their entire Trust Account Fund. 

The Trust Enrollment Department mails out notification letters to the individuals impacted by Constructive Receipt criteria. These notification letters are certified mailed restricted delivery to the beneficiary’s address on record.

If you feel you fit any “one” of the criteria listed above and did not receive a notification letter, or if you did receive a notification letter and have not yet responded, please contact the Trust Enrollment Department immediately.

The IRS will be notified of your trust distribution this year and a 1099 MISC Form will be mailed to you early February 2020 for your tax reporting or filing.

*Proof of Education is defined in Per Capita Trust Agreement and currently reads as follows:

Article III. Section A. (2):

Age 18/Minimum Education Requirements:  Except for those accounts subject to a deferred election or an automatic deferral as set forth in Article III(B), each majority age beneficiary may request one trust account maturity payment of the monies accumulated in the “Minors Trust Fund,” including earnings, for that particular beneficiary as of the Uniform Distribution Date on or immediately after reaching the age of eighteen (18).  In order for the request to be granted, the majority age beneficiary must submit a Trust Payment/Deferral Form by July 1 requesting to receive all or a portion of the distribution and either (1) provide the Trust Enrollment Department with an original or notarized copy of his/her high school diploma, a high school equivalency diploma or a general equivalency diploma on or before September 1, or (2) request his/her school or academic institution provide an original or notarized copy of his/her high school diploma, a high school equivalency diploma or a general equivalency diploma directly to the Trust Enrollment Department.  It is the majority age beneficiary’s responsibility to make all arrangements with his/her school or academic institution to ensure proof of education is received by the Trust Enrollment Department no later than September 1.  If the foregoing requirements are not met within the prescribed time frames, the beneficiary’s trust funds shall not be eligible for disbursement until the next Uniform Distribution Date, unless the beneficiary meets the requirements for a health, education and welfare distribution for an unforeseeable emergency in accordance with Article III(C).  Notwithstanding the foregoing general education requirements, the trust shall recognize the following exceptions: (1) the accounts of a majority age beneficiary declared legally incompetent shall be placed into a trust account for the legally incompetent adult and administered and distributed in accordance with the Nation’s Per Capita law, Section 123.6-2; and (2) a majority age beneficiary who has documentation of a learning or other disability from a professional qualified to make such a diagnosis is deemed to satisfy the foregoing education requirements by providing a certificate of twelve (12) years of school attendance.  A majority age beneficiary who provides fraudulent proof of education is subject to the remedies provided in the Nation’s Per Capita law, Section 123.6-1(d)(1)(D).”

Minor Trust Accounts

Trust Account Beneficiary Designation: As part of the newly amended Per Capita law, trust account holders (minors and legally incompetent adults) can now designate people to receive their trust accounts in the event of their death. By filling out a Trust Account Beneficiary Designation Form, a lengthy probate process can be avoided.

Legal guardians are able to designate beneficiaries on the trust account holder’s behalf, and you can update your beneficiaries any time prior to trust account distribution or the trust account holder’s death. Certain restrictions apply. See section 123.5-3 of the Per Capita law for more information.


Minor Trust Accounts are established for enrolled Tribal Members under the age of 18 who are eligible to receive per capita payments in accordance with the Per Capita law.

After a Minor Trust Account is established, statements are mailed quarterly to the address on record for the minor.

It is the Responsibility of the parent or guardian to keep enrolled minor children’s address and other information current with the Trust Enrollment Department.

Per Capita Trust Agreement


Fact Sheets

ONEIDA 15+ Fact Sheet Q2 2019

ONEIDA 0.14 Fact Sheet Q2 2019

GTC Stipends


Business Committee Resolution 12-10-2008-K permanently adopted the General Tribal Council (GTC) Meeting Stipend Payment Policy.  The policy was created to comply with a GTC directive from the August 11, 2007 GTC Meeting.  GTC directed that a stipend of $100.00 was to be paid to any GTC member who attends a GTC meeting and is eligible to vote and stays until the end of the meeting.

 Requirements:  

  1. Tribal members age 18 and over
  2. Valid Picture ID (Tribal ID, Drivers License, State ID)
  3. Sign In at the start of a GTC meeting must be in line by 15 min after posted start time
  4. Must remain in Designated Meeting Area
  5. Sign Out at the end of a GTC meeting 

GTC Meeting Stipend Payment Policy


Payment Options:

  • Check – stipend checks are mailed to the address the tribal member has on file with this department.  If a tribal member needs to change their address, an Address Update form must be completed.  Stipends are mailed no more than 15 business days after a meeting.
  • Direct Deposit – stipends will be deposited into the account the tribal member has on file with this department. If a tribal members needs to change or cancel their direct deposit information a Direct Deposit form must be completed. Stipends are deposited no more than 15 business days after a meeting.
  • Gift Card – this is a voluntary option available immediately upon sign out at the GTC Meeting. A signed acknowledgement of receipt is required and lost cards will not be replaced. If you have additional questions about the gift cards, please contact the BC Support Office at: 920-869-4364.

The gift card is valid at the following entities:

  • Oneida One Stops, Travel Center and Smokeshops
  • Oneida Market
  • Oneida Museum
  • Oneida Family Fitness
  • Oneida Nation Farm
  • Oneida Apple Orchard
  • Oneida Licensing Department
  • Oneida Health Center
  • Oneida Housing
  • Oneida Utilities

REPORTING AND TAXATION OF STIPEND PAYMENTS

Stipends are subject to federal income tax and may be subject to state or other applicable taxes.

All payments must be reported as income and may affect eligibility for entitlement programs. Please contact your tax preparer, tax consultant or case worker with any questions.

*A 1099-MISC TAX FORM will be mailed by January 31, 2018 for any membership payments issued in 2018. A $5 FEE WILL BE CHARGED FOR ANY REISSUED 1099 TAX FORM’S (Please contact Central Accounting for details at (920) 490-3500).

Additional/Contact Info