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FAQs for Indian Tribal Governments regarding Employment Tax & Income Tax Withholding Returns

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. When are Indian tribes responsible for filing Form 941, Employer's Quarterly Federal Tax Return?
  2. What is the purpose of Form 941, Schedule B, Employer's Record of Federal Tax Liability?
  3. When are tribal governments responsible for filing Form 945, Annual Return of Withheld Federal Income Tax?
  4. What are nonpayroll payments?
  5. Are income tax withholdings from wages reported on Form 945, Annual Return of Withheld Federal Income Tax?
  6. Which payments would an Indian tribal government be likely to report on Form 945, Annual Return of Withheld Federal Income Tax?
  7. How are funds reported on Form 945, Annual Return of Withheld Federal Income Tax, actually deposited?
  8. Where do Indian tribes file employment tax returns?
  9. When is filing required by magnetic media or electronically?
  10. How do I make corrections to a filed Form 941?

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: 11-Dec-2013