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FAQs for Indian Tribal Governments regarding Employment Tax Deposits

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. Where do I make employment tax deposits?
  2. What is an authorized depositary?
  3. When are deposits due?
  4. Is there a special rule that applies to making deposits for a large tax liability?
  5. What is a lookback period?
  6. How do I make deposits?
  7. What if I make a deposit and it isn't received by the IRS or is not applied correctly?
  8. What are the deposit penalties?
  9. What is the trust fund recovery penalty?
  10. What if I get a notice from the IRS that I do not understand?

For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at

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.

Page Last Reviewed or Updated: 09-Dec-2014