Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more. Find how we can help you in the IRS Office of Indian Tribal Governments.

Recent Developments – Clean Energy Credits

Inflation Reduction Act of 2022 - Clean Energy Credits
On June 14, 2023, Treasury and the IRS released proposed regulations on elective pay and transferability related to the clean energy credits under the Inflation Reduction Act of 2022.

An advanced copy of Pre-Filing Registration Requirements for Certain Tax Credit Elections was also released.

Frequently Asked Questions were published offering a general overview, and specific questions addressing Elective Pay and Transferability.

A fact sheet on elective pay and transferability for Indian tribal governments is now available
Finally, a webpage with general information about Credits and Deductions Under the Inflation Reduction Act of 2022 is also available.

Our Mission:

To provide Indian tribal governments top quality service and respect while helping them understand and comply with applicable tax laws.

About us

The ITG office provides customers quality service by helping them understand and comply with applicable tax laws and protecting the public interest by applying the tax law. Our goal is to meet the needs of both the Indian tribal governments and the federal government, and to simplify the tax administration process.

Tribal government specialists work in locations near the seats of tribal governments. Our specialists can address issues that relate to tribal governments as employers, distributions to tribal members, and the establishment of governmental programs, trusts and businesses.

Visit the Individuals page for information that may assist individual tribal members.

Contact the IRS Office of Indian Tribal Governments if you need further clarification.