Tax Information for Indian Tribal Governments
Treasury and the IRS Release Tribal General Welfare Guidance
The Department of the Treasury announced key economic development initiatives that address the unique set of challenges faced by the Native American community.
Per Capita Payments from Certain Tribal Trust Settlement Proceeds Excluded from Income
Updated information regarding per capita payments from Tribal trust settlements
Reallocation Process Announced for Tribal Economic Development Bonds
The IRS has announced a process for reallocation of available amounts of volume cap for Tribal Economic Development Bonds.
Voluntary Classification Settlement Program has expanded
Two announcements provide guidance clarifies rules on VCSP eligibility.
Employment Taxes
Information for Indian Tribal Governments with regard to the withholding, filing, and paying of employment taxes.
Find Your ITG Specialist
ITG maintains a list showing the specialist assigned and contact information, for each Tribe.
Casino Issues
Information into the intent of Title 31 (anti-money laundering) and other non-Title 31 casino issues.
Indian Health Care Benefits and Section 139D
Frequently asked questions concerning Indian Health Care Benefits and Section 139D.
Information Reporting
Information 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.
Recent Developments
Newsworthy items which may affect Indian tribal governments.
Tip Income
Information regarding the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.
ITG Frequently Asked Questions
General information about subjects of interest to tribal governments.
Fraud and Abusive Schemes
The office of Indian Tribal Governments has a team that addresses fraud and abusive schemes that cause financial risk to tribes and their members.
ITG News
News information of interest to Indian tribal governments.
IRS Requests Consultation on General Welfare and Issues Important New Guidance that will affect Indian Tribal Governments
The IRS has issued several important items of guidance that affect Indian Tribal Governments. Items include a Retirement Plan phone forum, reallocation of Tribal Economic Development Bonds, the Pension Protection Act and governmental plans, IGRA trust guidance, and a request for consultation on the general welfare doctrine.
ACT Public Meeting, Agenda, New Member
One new member joined ITG project team; report on recommendations to be released in June.
Voluntary Classification Settlement Program
Employers may reclassify workers as employees for future periods with partial employment tax relief.
Treasury Department Tribal Consultation and Coordination
The Treasury Department now has a web page for Tribal Consultation.
Information Reporting Webinar for Indian Tribal Governments
Free Webinar for Indian Tribal Governments
ITG Published Guidance
Links to guidance published by the Service regarding federal tax administration as it relates to tribal governments.
New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns risk losing their tax-exempt status if they do not file an annual electronic notice (e-Postcard Form 990-N). This will include small tax-exempt organizations operated by, or on behalf of Indian tribal governments.
Consultation Listening Meeting
The office of Indian Tribal Governments has a Consultation process that includes periodic Listening meetings, as well as ad hoc requests.
Tax Status of Tribes
Different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.
Natural Resources
Information regarding tribal governments federal tax obligations and responsibilities regarding income from natural resources, IRC Section 7873, etc.
Excise Taxes
Information regarding excise taxes, who is liable, and definitions.
Tax Information for Charities and Other Non-Profits - ITG
Information for Tribal governments as well as other organizations on charitable organizations and deductions.
Tax Exempt Bonds
Insights into tribal governments' economic benefits of issuing tax exempt bonds; their ability to issue tax exempt bonds; what requirements must be met; and other applicable general rules.
FAQs for Indian Tribal Governments regarding Targeted Tax Benefits
Insights into the employment tax credits (Indian Employment, Work Opportunity, Welfare-to-Work, and Empowerment Zone Employment) available to those doing business with or employing Native Americans, and special depreciation rules for qualified property used on reservations.
Links to Helpful Resources
A repository of resources for specific research and/or general knowledge.
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.
IRS Privacy Policy
The Internal Revenue Service's Office of Privacy ensures your personal information is protected whenever you visit the IRS website.
Reports of the ACT
Reports of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies.
Helpful Tip
Want to visit us again? Just remember www.irs.gov/tribes. It's that easy!
ITG P.R.E.P.A.R.E
Instructions on what to do when there has been an unforeseen interruption in payroll processing and/or federal tax reporting.
ITG 2011 Customer Satisfaction Survey
ITG 2011 Customer Satisfaction Survey
Private Letter Rulings
Guidance regarding federal tax administration as it relates to tribal governments.
