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Frequently Asked Questions and Answers for Indian Tribal Governments

FAQs for Indian Tribal Governments regarding Examination
Insights into why examinations are conducted, the authority for examinations, and the rights of tribal entities during the examination process.

FAQs for Indian Tribal Governments 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 for Indian Tribal Governments 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 nonresident aliens.

FAQs for Indian Tribal Governments 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 for Indian Tribal Governments regarding Employment Taxes
Insights into tribal responsibilities with regards to the withholding, filing, and paying of employment taxes.

FAQs for Indian Tribal Governments 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 for Indian Tribal Governments 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 for Indian Tribal Governments 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 for Indian Tribal Governments 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 for Indian Tribal Governments regarding Miscellaneous Issues
Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.

FAQs for Indian Tribal Governments 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 for Indian Tribal Governments 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 for Indian Tribal Governments 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 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 Title 31 (Anti-Money Laundering)
Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos.

FAQs for Indian Tribal Governments regarding Non-Casino Cash Transactions Over $10,000 - Form 8300
Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them.

FAQs for Indian Tribal Governments 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 for Indian Tribal Governments FAQs
Insights into the words and phrases used in the frequently asked questions.

COBRA Questions and Answers: Administration and Eligibility
COBRA Questions and Answers: Administration and Eligibility

Page Last Reviewed or Updated: 25-Apr-2014