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Tax Status of Tribes

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 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.

Revenue Ruling 2004-50 [June 1, 2004]
Revenue Ruling 2004-50 provides information that a federally recognized Indian Tribal government is not an eligible S corporation shareholder for purposes of the Internal Revenue Code.

Revenue Procedure 2008-55
This procedure supersedes Rev. Proc. 2002-64 and provides a modified and supplemented list of Indian tribal governments that are to be treated similarly to states for specified purposes under the Internal Revenue Code. This list has been coordinated with the list of recognized tribes published by the Department of Interior, Bureau of Indian Affairs.

Publication 3908 - Gaming Tax Law for Indian Tribal Governments
This publication provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities.

Revenue Procedures
Revenue Procedures that relate to the tax status of tribes.

Revenue Rulings
Revenue Rulings that relate to the tax status of tribes.

Internal Revenue Code Sections
Code sections that relate to the tax status of tribes.


 

 

 


Other Related Tax Status of Tribes FAQs

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 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 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 Miscellaneous Issues
Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.

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 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.

Page Last Reviewed or Updated: 18-Oct-2013