Small Business/Self-Employed
Small Business/Self-Employed Topics
IRS Resources
Virtual Small Business Tax Workshop - Lesson 7a Salaries paid to Indian tribal council members - Transcript |
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Salaries paid to Indian tribal council members for services performed as tribal council members are included in their income when they file their income tax returns.
However, this income is not considered wages and not subject to income tax withholding or social security or Medicare taxes.
When completing the W-2 enter the total amount of salary paid in box one.
Then enter 'see revenue ruling 59-354' in box 14 to show why there was no social security or income tax withholding.
For resources discussed in each lesson, please visit the Lesson 10 Supplement.
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