About ITG
The office of Indian Tribal Governments was established to help Indian tribes deal with their federal tax matters.
ITG Customer Satisfaction Survey 2007
ITG has released a report on the results of its 2007 survey of customer satisfaction.
Beware of Bogus E-Mails/Faxes
Numerous tribes have alerted ITG about the receipt of bogus e-mails and faxes that purport to be from the IRS or Treasury Department.
Self-Employment Tax Notices May be in Error
Tribes should alert ITG if members are receiving notices
about self-employment tax on per capita gaming distributions.
New Reference and Education Tool for Tribes
The office of Indian Tribal Governments is pleased to offer Tax Tools for Tribes, a CD-Rom with various tools and publications useful for addressing federal tax issues.
New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns risk losing their tax-exempt status if they do not file an annual electronic notice (e-Postcard Form 990-N). This will include small tax-exempt organizations operated by, or on behalf of Indian tribal governments.
Consultation Listening Meeting
The office of Indian Tribal Governments has a Consultation process that includes periodic Listening meetings, as well as ad hoc requests.
Telephone Excise Tax Refund for Tribal Governments
The Internal Revenue Service has now clarified the procedure for requests for refund of telephone excise taxes by tribal government entities.
Alert - Per Capita Gaming Distributions are Taxable
The Service has identified practitioners who are espousing positions that are contrary to federal law regarding the taxation of per capita gaming distributions, and wants to ensure that tribal members are not victimized.
SSA IRS Reporter Summer 2006
Provides information regarding extensive changes to electronic filing procedures.
Injunction Filed Against Tax Preparers
Franchise barred from preparing returns with frivolous claim that per capita payments are nontaxable to tribal members.
Excise Taxes
Information regarding excise taxes, who is liable, and definitions.
Tax Information for Charities and Other Non-Profits - ITG
Information for Tribal governments as well as other organizations on charitable organizations and deductions.
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.
Tax Status of Tribes
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.
Natural Resources
Information regarding tribal governments federal tax obligations and responsibilities regarding income from natural resources, IRC Section 7873, etc.
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.
IRS’ Electronic Filing and E-Services
The IRS continues to expand its electronic filing and e-Services to allow tax professionals and payers to do business with the IRS electronically.
Reports of the ACT
Reports of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies.
Links to Helpful Resources
A repository of resources for specific research and/or general knowledge.
IRS Privacy Policy
A summary of the IRS policy outlining the protection of your personal information whenever you visit the IRS website.
Helpful Tip
Want to visit us again? Just remember www.irs.gov/tribes. It's that easy!
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