A Compliance Check is a review to determine whether a tribal entity is adhering to record keeping and information reporting requirements. It is neither an investigation under section 7605(a) of the Internal Revenue Code, nor an audit under section 530 of the Revenue Act of 1978. A Compliance Check does not directly relate to determining a tax liability for any past tax period, and does not involve the examination of books and records by the IRS. The Compliance Check is a tool to help tribal officials and employees increase voluntary compliance, and minimize the risk of error.
Tribal entities can now qualify to perform their own Compliance Check under a program known as TEFAC (Tribal Evaluation of Filing and Accuracy Compliance). Tribes interested in participating in TEFAC can submit a Request to Conduct Tribal Evaluation of Filing and Accuracy Compliance.
In order to assist with this process, the following reference items address many of the common federal tax administration issues for tribal entities. These can be reviewed to ascertain filing requirements for various forms, as well as the federal taxation and Bank Secrecy Act laws that impact tribal entities.
Request to Conduct Tribal Evaluation of Filing and Accuracy Compliance
On-line request form to be completed and submitted by tribes requesting to participate in the TEFAC program.
Form 13797 - Compliance Check Report
A template of what will be included in the compliance check.
Top Ten Problems Found Through Compliance Checks
A list of the common compliance problems identified through Compliance Checks
Taxpayer Rights and Official Notices
Publication 1
Publication 3114
Notice 609
Employment Taxes
Forms and Instructions
Form 940 ( Form) ( Instructions)
Form 941 ( Form) ( Instructions)
Form 943 ( Form) ( Instructions)
Miscellaneous Information
Employment Tax FAQs
Federal Tax Deposit Instructions
Publication 15, Employer’s Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Employment Tax Related Forms
Forms and Instructions
Form W-2 ( Form) ( Instructions)
Form W-3 ( Form) ( Instructions)
Form W-4 ( Form)
Form W-9 ( Form) ( Instructions)
Miscellaneous Information
Revenue Ruling 59-354
Taxable Fringe Benefits
Miscellaneous Information
Publication 15-B, Fringe Benefits
Accountable Plans and W-2s
Reimbursing Business Travel Expenses
Per Capita Distributions
Miscellaneous Information
Per Capita FAQs
Publication 15-A, Employer's Supplemental Tax Guide
Information Reporting
Forms and Instructions
Form W-2G ( Form) ( Instructions)
Form 1098-Mortgage Interest Statement ( Form) ( Instructions)
Form 1098-T ( Form) ( Instructions)
Form 1099-MISC ( Form) ( Instructions)
Miscellaneous Information
Information Reporting FAQs
Tip Income
Forms and Instructions
Form 8027 ( Form) ( Instructions)
Miscellaneous Information
Tip FAQs
Non-Title 31 FAQs
TRDA/GITCA Comparison Chart
Title 31
Forms and Instructions
Form 8300 ( Form)
FinCEN 102 ( Form) ( Instructions)
FinCEN 103 ( Form)
FinCEN 104 ( Form)
Miscellaneous Information
BSA FAQs
Title 31 Anti-Money Laundering page
Excise Tax – Wagering
Forms and Instructions
Form 11-C ( Form)
Form 730 ( Form)
Miscellaneous Information
Excise Tax Guide
Excise Tax FAQs
Excise Tax – Other
Forms and Instructions
Form 720 ( Form) ( Instructions)
Miscellaneous Information
Excise Tax Guide
Excise Tax FAQs
Employee Plans
Forms and Instructions
Form 1099-R ( Form) ( Instructions )
Exempt Organizations
Forms and Instructions
Form 990 ( Form) ( instructions)
Tax Exempt Bonds
Miscellaneous Information
Tax Exempt Bonds FAQs
Natural Resources
Miscellaneous Information
IRC 7873
Revenue Ruling 56-342
Fishing Rights FAQs
Natural Resources page
Highway Use Tax
Forms and Instructions
Form 2290 ( Form) ( Instructions)
Income Tax Returns
Forms and Instructions
Form 1065 ( Form) ( Instructions)
Form 1120 ( Form) ( Instructions)
Miscellaneous Withholding Returns
Forms and Instructions
Form 945 ( Form) ( Instructions)
Form 1042 ( Form)
Form 1042-S ( Form) ( Instructions)
For questions on Compliance Checks, please e-mail us. Be sure to include your name, your phone number and your email address so that we can respond to your question.
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