IRS Logo
Print - Click this link to Print this page

FAQs for Indian Tribal Governments regarding Employment Taxes

General FAQs for Indian Tribal Governments regarding Employment Taxes
Insights into the types of employment taxes, the persons or entities subject to employment taxes, etc.

FAQs for Indian Tribal Governments regarding Employment Tax & Income Tax Withholding Returns
Insights into the filing requirements for Forms 941 and 945.

FAQs for Indian Tribal Governments regarding Agricultural Employees
Insights into the tribe’s responsibilities for withholding and paying taxes, and filing Form 943.

FAQs for Indian Tribal Governments regarding Federal Unemployment Taxes (FUTA)
Insights into the FUTA tax and the filing requirements for Form 940.

FAQs for Indian Tribal Governments regarding Computing Payroll Deductions
Insights into determining how to compute the deductions and using Form W-4.

FAQs for Indian Tribal Governments regarding Social Security and Medicare Taxes
Insights into employees subject to these taxes, etc.

FAQs for Indian Tribal Governments regarding Advance Earned Income Tax Credit (AEITC) and Miscellaneous Deductions
Insights into AEITC and other withholdings (i.e., state, levies, judgments, etc)

FAQs for Indian Tribal Governments regarding Employment Tax Deposits
Insights into how and when to make Federal Tax Deposits, special deposit rules, and potential penalties.

FAQs for Indian Tribal Governments regarding Year End Reports
Insights into electronic filing requirements, potential penalties, etc.

FAQs for Indian Tribal Governments regarding How to Identify Checks from the Federal Government
Insights into determining why a check was issued

FAQs for Indian Tribal Governments regarding Record Retention
Insights into what types of records should be kept and for how long, and what to do if those records are lost or destroyed.

FAQs for Indian Tribal Governments regarding Employee vs. Independent Contractor
Insights into determining who is an employee or independent contractor and examples, backup withholding, using Forms W-9, 945, and 1099-MISC, treatment of foreign employees, etc.

FAQs for Indian Tribal Governments regarding Election Workers
Insights into the treatment of election workers’ income.

FAQs for Indian Tribal Governments regarding Fishing Rights-Related Activities
Insights into taxability, and definitions of fishing rights-related activities and qualified Indian entities.

FAQs for Indian Tribal Governments regarding Powwow Prizes
Insights into the taxability of the prizes.

FAQs for Indian Tribal Governments regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

FAQs for Indian Tribal Governments regarding Stipends
Insights into the taxability of stipends and how to report.

FAQs for Indian Tribal Governments regarding Business Travel
Insights into the taxability, Accountable Plans, Nonaccountable Plans, etc.

FAQs for Indian Tribal Governments regarding Scholarships
Insights into the taxability of scholarships and how to report.

FAQs for Indian Tribal Governments regarding Fringe Benefits
Insights into the taxability, reporting requirements, examples, etc.

Payroll Tax Exemption for Hiring Unemployed Workers
Get a brief explanation about the HIRE payroll exclusion provisions and the categories of frequently asked questions and answers regarding the payroll exclusion.

Page Last Reviewed or Updated: 22-Aug-2014