Seal of the Otoe Missouria Tribe
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Otoe-Missouria Tribal Administration

The Otoe-Missouria Tribal Adminstration offices are located on tribal campus in the Enterprise Building. For more information about various programs and departments click on the links to the left.

TAX INFORMATION
Attention Tribal Members: here are some guidelines for you as you prepare for tax season.
Gaming Revenue Per Capita Payments
Your per capita payment should be reported on your personal taxes. An IRS 1099-MISC form documenting your 2013 per capita payments will be mailed to you from the tribe's accounting firm Finley & Cook by January, 31 as required by law.

Land Trust Settlement Per Capita Payment
In July, a one-time payment was made by the tribe to individual members as part of the land trust settlement for Otoe-Missouria Tribe of Oklahoma v. United States (this payment was NOT part of the Cobell v. Salazar trust settlement). Under 25 U.S.C. § 117b(a), per capita payments made from the proceeds of an agreement between the United States and an Indian tribe settling the tribe’s claims that the United States mismanaged monetary assets and natural resources held in trust for the benefit of the tribe by the Secretary of the Interior are excluded from the gross income of the members of the tribe receiving the per capita payments.

Cobell Settlement Payments
The settlement in the Cobell v. Salazar litigation became final on November 24, 2012. It includes a $1.5 billion fund to be distributed to class members for accounting and potential trust fund and asset mismanagement claims. If you are an individual Indian class member and you receive any lump sum amounts or payments due to the settlement, you should not include this as taxable income.

For info on how to report your per capita payments, please contact your tax preparer or visit www.IRS.gov