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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Employment Taxes for Tribes

Indian tribes in their role as employers are subject to federal employment tax laws For specific questions, please contact your ITG Specialist (PDF)

OVERVIEW
 
Employment Taxes Overview Provides information about reporting, making payments and deposits, correcting mistakes, due dates and forms.
Tax Calendar View due dates and actions for each month.
Worker Classification Determine whether an individual is an employee or independent contractor.
Election Workers Learn about what you should withhold and report.
Foreign Persons Learn about what defines a foreign person; how and when to withhold for certain payments and when to use Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Foreign students may have certain exemptions.
Backup Withholding The IRS requires government entities to withhold from certain payments. You may also have to withhold if you receive a notice about a missing or incorrect tax identification number (TIN).
Tip Reporting Employee and employer reporting responsibilities, tip agreements and other resources. Learn about the two types of tip agreements tribes use.
Recordkeeping Learn about what you should keep and how to hold them.
What's deductible, how to report them on your return, what records you need to prove your expenses and how to treat any expense reimbursements you may receive. Chapters one and six provide information specific to travel and accountable vs non-accountable plans.
Fringe Benefits Provides information about how and when to tax fringe benefits.
Agricultural Employees Indian tribes are subject to    filing Form 943, Employer’s Annual Tax Return for Agricultural Employees (PDF).
Scholarships Chapter one of Publication 970, Tax Benefits for Education (PDF) explains the tax treatment of various types of educational assistance including scholarships, fellowship grants and tuition reductions.
SPECIFIC TO TRIBES
 
Tribal Council Pay Determine when tribal council members should be treated as employees.
FUTA Exception for Tribes Tribes are not required to file Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return (PDF) if they chose to participate in the State Unemployment (SUTA) system.
Information Reporting for Tribes Find out about the different types of income tribal entities may have to report.
Helpful Hints to Avoid Penalties (PDF) A guide for tribes to help mitigate federal tax and trust fund recovery penalties.
ITG Tax Kit Forms, publications and information frequently requested by tribal governments.
Publication 4268 (PDF) Indian Tribal Governments Employment Tax Desk Guide - contains employment tax information specific to tribal governments. It also includes information about record keeping, deposit rules and related penalties.
Publication 3908 (PDF) Gaming Tax Law for Indian Tribal Governments - all tribal governments conducting or sponsoring gaming activities must understand and comply with federal requirements regarding income tax reporting, tip reporting employment tax and excise tax.
Voluntary Closing Agreements 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.
ITG Employment Tax Video Lessons Twelve employment tax lessons to help Indian tribal employers meet their responsibilities. These basic lessons discuss what to do when you hire and pay employees, withhold taxes, make payments to the U.S. Treasury and how to meet your reporting requirements.