If you are a Native American and receive payments from the Per Capita Act or the Distribution of Judgment Funds Act, report as follows:

• For income and asset amounts over $2,000, add each payment that you (and your spouse) or you and your parents received in 2011 and report the total amount.
• Do not include payments that are less than $2,000.
• Do not report funds received as an award under the Alaska Native Claims Settlement Act or the Maine Indian Claims Settlement Act.