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ITG Employment Taxes

Employment Tax FAQs
Insights into tribal responsibilities with regards to the withholding, filing, and paying of employment taxes.

Voluntary Closing Agreement Process
Information for Indian Tribes that are interested in an effective way of correcting a past error, mistake or misinterpretation of tax law or filing requirement.

Helpful Hints to Avoid Penalties
Tribal entities can mitigate federal tax penalties by following some helpful tips that were developed as a result of feedback from the 2005 and 2007 Customer Satisfaction Survey.

New Online Employer Identification Number Application Processes Requests in Minutes
Taxpayers can now request an Employer Identification Number (EIN) through a Web-based system that instantly processes requests and generates identification numbers in real time, the Internal Revenue Service announced today.

Revenue Procedure 2005-39
The IRS has issued new rules allowing corporate officers or duly authorized agents to sign employment tax forms by facsimile, including alternative signature methods such as computer software programs or mechanical devices.

Revenue Ruling 59-354
Amounts paid to members of Indian tribal councils for services performed by them as council members do not constitute wages.

Social Security W-2 News
For Employers and Businesses who submit W-2 Forms.

ITG Tax Kit
Forms, publications and information frequently requested by tribal governments.

IRS Strengthens Withholding Compliance Program; Reduces Paperwork for Employers
Employers will no longer be required to send copies of potentially questionable W-4 forms to the IRS.

IRS Issues Final Regulations - FUTA Tax
The IRS has issued final regulations increasing the minimum threshold for FUTA tax deposits from $100 to $500 to ease the burden on small entities.

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.

Recent Developments Archive
Listing of archived newsworthy issues which may affect tribal governments.


Other Employment Tax Related FAQs

FAQs 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 regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

FAQs regarding IRC Section 7873 (Fishing Rights)
Insights into the definitions of &quotfishing rights-related activity&quot and &quotqualifying Indian entity&quot, the types of taxes that are exempted by section 7873, and other relative information.

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

Page Last Reviewed or Updated: 09-Dec-2014