Internal Revenue Service IRS.gov
Skip To Main Content Skip Past Header Home  |  Accessibility  |  Tax Stats  |  About IRS  |  Careers  |  FOIA  |  The Newsroom  |  Site Map  |  Español  |  Help

Skip to Main Content


 Advanced Search



 Tips for successful searching



Home > Government Entities

Information for
Federal, State, & Local Gov'ts
Indian Tribal Gov'ts


Related Topics
About ITG
Contacting ITG
Educational Products
ITG FAQs
ITG Newsletters
ITG Tax Kit
More Topics . .



Resources
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File

  
Indian Tribal Gov'ts     
 

Tax Information for Indian Tribal Governments

Indian Tribal Governments Logo
 
Tribal Consultation Policy - Current Status
The office of Indian Tribal Governments is currently developing an IRS/Tribal consultation policy, in partnership with volunteer Tribal representatives and using the input secured at 12 regional listening meetings.

IRS Extends Tip Compliance Agreement Program
IR-2004-117 — More than 15,000 employers have joined voluntary program that would have ended in 2005.

IRS Taking Action to Address Abusive Schemes in Indian Country
The office of Indian Tribal Governments has structured a team to work with tribes in addressing abusive schemes that create financial risk to tribes and their members. Included is information on known schemes, and a reporting mechanism to surface concerns about new schemes and their promoters.

Tax Information for Charities & Other Non-Profits - ITG
IRS provides information for Tribal governments as well as other organizations on charitable organizations, deductions, etc.

Revenue Ruling 2004-50 [June 1, 2004]
Revenue Ruling 2004-50 provides information that a federally recognized Indian Tribal government is not an eligible S corporation for purposes of the Internal Revenue Code.

IRS Counsel Issues Guidance on Reporting Powwow Prizes
IRS Counsel has issued Private Letter Ruling (PLR) 200420028 in response to questions regarding the taxability of powwow prizes. While the PLR was issued in response to a specific tribe's question, this information is an indication of the position the IRS would take in similar cases.

Publication 4268 - Employment Tax Desk Guide
As requested by tribal governments, the office of Indian Tribal Goverments has produced the Employment Tax Desk Guide for tribal employees' use.

Financial Crimes Enforcement Network (FinCEN) Guidance and Educational Materials
FinCEN has issued guidance on filing requirements for Suspicious Activity Reports for Casinos and Card Clubs (SARC). The guidance answers questions about required forms and provides examples to assist in the completion of FinCEN Form 102, Suspicious Activity Report by Casinos and Card Clubs.

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.

ITG Work Plan
Program guidance for implementing the Indian Tribal Governments portion of the TE/GE Strategic and Program Plan for fiscal year 2004.

ITG Completes Customer Satisfaction Survey
The office of Indian Tribal Governments recently completed its first Customer Satisfaction Survey and has issued a report that summarizes the survey results. Also discussed are some of the actions the office will undertake to address the feedback received from its tribal customers.

FinCEN Form 103
The Financial Crimes Enforcement Network has issued FinCEN Form 103 which replaces IRS Form 8362 and must be used for all casino reporting on or after October 1, 2003. FinCEN Form 102 remains in effect for Suspicious Activity Reporting.

Patriot Act Communication System (PACS)
The USA Patriot Act of 2001 tasked the Financial Crimes Enforcement Network (FinCEN) with developing a highly secure network to allow filing institutions to electronically file certain Bank Secrecy Act (BSA) Forms. To learn more about the Patriot Act Communication System, please read "Should I Use PACS?", a feature article found on the PACS website.

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.

Notice 2003-28 [May 15, 2003]
This notice clarifies the application of the Earned Income Credit for a taxpayer caring for a child placed with the taxpayer by an Indian tribal government (ITG) or an organization an ITG has authorized to place Indian children.

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.

Earned Income Tax Credit (EITC) for Individuals
ITG has worked with tribal governments to identify and streamline ways of assisting tribal members with Earned Income Tax Credit (EITC) problems. Additional information regarding eligibility, etc. is now available on this website.

Rev. Proc. 2002-64, 2002-42 I.R.B. 717
This procedure supersedes Rev. Proc. 2001-15 and provides a modified and supplemented list of Indian tribal governments that are to be treated similarly to states for specified purposes under the Internal Revenue Code. This list has been coordinated with the list of recognized tribes published by the Department of Interior, Bureau of Indian Affairs.

Employment Tax Return Filings
Mailing addresses for employment tax return filings.

Helpful Tip
Want to visit us again? Just remember www.irs.gov/tribes. It's that easy!