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FAQs for Indian Tribal Governments regarding Allotted Trust Lands

These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.



  1. What was the General Allotment Act?
  2. Were there other allotment acts?
  3. With regard to Indian tribes, what is the significance of land held in trust?
  4. Is there a general rule with regard to land questions?
  5. Is allotted land ever removed from trust?  


 For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at
1-877-829-5500.

For questions on any tribal tax matter, 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.
Page Last Reviewed or Updated: 18-Nov-2013