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. Are individual Indians subject to federal income taxation? Are there any exemptions for individual Indians from federal income taxation? Are some types of distributions nontaxable? If an individual Indian reinvests income from allotted trust lands, are the earnings from reinvested income subject to federal income tax? What are the requirements for income to be exempt by an Indian allottee from restricted allotted land held in trust by the United States Government? What happens when an Indian receives fee title to the land? Is a General Welfare payment subject to federal income taxation? Is income from the operation of a business located on allotted land subject to federal income tax? What are my filing requirements if I own a business? What are my requirements for recordkeeping? How can I ensure that I have enough Federal tax withholding from my wages? How can I change my tax withholdings? When must I file my individual income tax return? How can I locate the Volunteer Income Tax Assistance (VITA) site nearest my home? Where do I get forms and publications?