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. Are Money Services Businesses required to report suspicious transactions?
2. What form is used by the Money Services Businesses to report suspicious activities?
3. When must the FinCEN Form 109 be filed?
4. When must a suspicious activity report be filed?
5. Is there a dollar criteria for filing suspicious activity reports?  
6. Does a Money Services Business need to have a written plan or program in place regarding its compliance program?  
7. What must be included in the compliance program? 
8. Can Money Services Businesses disclose any information regarding the suspicious activities?  

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.