FAQs for Indian Tribal Governments regarding Casinos
Insights into when casinos are subject to Title 31, and the reporting and recordkeeping requirements for casinos.
FAQs for Indian Tribal Governments regarding Gambling Winnings
Insights into the reporting of gambling winnings to nonresident aliens and nonresident alien tribal members; the withholding, reporting, and depositing requirements; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.
FAQs for Indian Tribal Governments regarding Per Capita Distributions
Insights into withholding requirements on per capita distributions from gaming proceeds to non-US citizens; and the tax implications for when per capita distributions are made to a minor or placed in trust.
FAQs for Indian Tribal Governments regarding Employment Tax Returns
Insights into the filing requirements for Forms 941 and 945.
FAQs for Indian Tribal Governments regarding Information Reporting
Insights into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.
FAQs for Indian Tribal Governments regarding Gaming & Withholdings
Insights into the taxation of gambling winnings, the filing requirements for Form 945, etc.
FAQs for Indian Tribal Governments regarding Miscellaneous Issues
Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.
FAQs for Indian Tribal Governments regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.
FAQs for Indian Tribal Governments regarding Title 31 (Anti-Money Laundering)
Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos.
FAQs for Indian Tribal Governments regarding Non-Casino Cash Transactions Over $10,000 - Form 8300
Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them.
FAQs for Indian Tribal Governments regarding Tribal Issues vs. Tribal Member Issues
Insights into tribal government's federal tax obligations and responsibilities regarding income, employment taxes and information returns. Conversely, the individual tribal member's obligations and responsibilities regarding income derived from land, general welfare payments, and per capita distributions.
Glossary of Terms
Insights into the words and phrases used in the frequently asked questions.
Poker Tournament Guidance Issued
Revenue Procedure 2007-57 has been issued to prescribe reporting and withholding rules relating to poker tournaments.
Gaming Withholding and Reporting Threshold Chart
Chart provides information regarding withholding and reporting thresholds on gaming.
Reporting of Per Capita Distributions by Tribal Members
Due to return processing delays relating to the erroneous assertion of self-employment tax on per capita distributions to tribal members, the Service has developed a solution which involves wording that must be entered on Line 21 of Form 1040.
Treasury Issuance Requires Casinos to Report Suspicious Activities
The Treasury Department has published final rules relating to the requirement for casinos and card clubs to report suspicious transactions. These rules, as published in the Federal Register, become effective on March 25, 2003.
Revenue Procedure 2003-14 (Jan. 6, 2003)
This revenue procedure provides information on trusts established for the receipt of gaming revenue under the Indian Gaming Regulatory Act (IGRA) for the benefit of minors and legal incompetents. The IRS is requesting comments on this revenue procedure.
Publication 3908 - Gaming Tax Law for Indian Tribal Governments
This publication provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities.
IRS’ Electronic Filing and E-Services
The IRS continues to expand its electronic filing and e-Services to allow tax professionals and payers to do business with the IRS electronically.
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