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Frequently Asked Questions and Answers |
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FAQs regarding Communications, Publications and Sources of Information
Insights into which publications and forms provide information regarding tribal federal tax issues and how to order them; obtaining assistance via telephone; other important websites; and related issues.
FAQs regarding Distributions
Insights into what are distributions; the different types and their tax implications; definitions of Indian Country and reservations; what is meant by competent and non-competent; and requirements to withhold on per capita distributions from gaming proceeds, as well as, withholding of gambling winnings to non-resident aliens.
FAQs regarding Employee Plans and Exempt Organization Issues
Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.
FAQs regarding Employment Taxes
Insights into tribal responsibilities with regards to the withholding, filing, and paying of employment taxes. Withholding and backup withholding requirements on gaming winnings are also discussed.
FAQs regarding Excise Taxes
Insights into what excise taxes for which Indian tribes or their tribal members may be liable, and the definitions of "essential services" and "essential government functions".
FAQs 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 regarding IRC Section 7871 (Tribes Treated Like States for Federal Tax Purposes)
Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.
FAQs regarding IRC Section 7873 (Fishing Rights)
Insights into the definitions of "fishing rights-related activity" and "qualifying Indian entity", the types of taxes that are exempted by section 7873, and other relative information.
FAQs regarding Miscellaneous Issues
Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.
FAQs regarding Status of Tribes (Taxable vs. Nontaxable vs. Not Subject to Tax)
Insights into the 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.
FAQs 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.
FAQs regarding 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 regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.
FAQs regarding Title 31 (Anti-Money Laundering)
Insights into the intent of Title 31; the reporting and recordkeeping requirements for casinos; and the filing requirements for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.
FAQs 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.
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