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. When are tribal governments responsible for filing Form 945, Annual Return of Withheld Federal Income Tax? What are nonpayroll payments? How are gambling winnings reported to U.S. residents? How are gambling winnings reported to individual nonresident aliens? Is withholding required for gambling winnings of nonresident aliens? Are withholdings from the gambling winnings of nonresident aliens reported on Form 945? How are deposits of withholdings from the gambling winnings of nonresident aliens deposited? Which payments would an Indian tribal government be likely to report on Form 945? What is backup withholding? What are the reasons for backup withholding? How is backup withholding from nonpayroll payments reported? How are funds reported on Form 945 actually deposited? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at 877-829-5500. This call center is open from 8 a.m. to 4:30 p.m. Eastern time. For questions on any tribal tax matter, please email us. Be sure to include your name, your phone number and your email address so that we can respond to your question.