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Frequently Asked Questions and Answers for Indian Tribal Governments

FAQs for Indian Tribal Governments regarding Examination

Insights into why examinations are conducted, the authority for examinations, and the rights of tribal entities during the examination process.

FAQs for Indian Tribal Governments regarding Communications, Publications and Sources of Information

Insights into which publications and forms provide information regarding tribal federal tax issues and how to order them; obtaining assistance via telephone; other important websites; and related issues.

FAQs for Indian Tribal Governments regarding Distributions

Insights into what are distributions; the different types and their tax implications; definitions of Indian Country and reservations; what is meant by competent and non-competent; and requirements to withhold on per capita distributions from gaming proceeds, as well as, withholding of gambling winnings to nonresident aliens.

FAQs for Indian Tribal Governments regarding Employee Plans and Exempt Organization Issues

Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.

FAQs for Indian Tribal Governments regarding Excise Taxes

Insights into what excise taxes for which Indian tribes or their tribal members may be liable, and the definitions of "essential services" and "essential government functions".

FAQs for Indian Tribal Governments 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 for Indian Tribal Governments regarding IRC Section 7871 (Tribes Treated Like States for Federal Tax Purposes)

Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

FAQs for Indian Tribal Governments regarding Miscellaneous Issues

Insights into a variety of issues, such as definitions, taxation of tribal governments and tribal members, sovereign immunity, etc.

FAQs for Indian Tribal Governments regarding Status of Tribes (Taxable vs. Nontaxable vs. Not Subject to Tax)

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

FAQs for Indian Tribal Governments regarding Targeted Tax Benefits

Insights into the employment tax credits (Indian Employment, Work Opportunity, Welfare-to-Work, and Empowerment Zone Employment) available to those doing business with or employing Native Americans, and special depreciation rules for qualified property used on reservations.

FAQs for Indian Tribal Governments regarding Tax Exempt Bonds

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.

FAQs for Indian Tribal Governments regarding Title 31 (Anti Money Laundering)

Insights into the intent of Title 31 and information on the reporting and recordkeeping requirements for casinos.

FAQs for Indian Tribal Governments regarding Non Casino Cash Transactions Over $10,000 Form 8300

Insights into when non-casino entities are subject to Title 31, Form 8300, and the reporting and recordkeeping requirements for them.

FAQs for Indian Tribal Governments regarding Tribal Issues vs. Tribal Member Issues

Insights into tribal government's federal tax obligations and responsibilities regarding income, employment taxes and information returns. Conversely, the individual tribal member's obligations and responsibilities regarding income derived from land, general welfare payments, and per capita distributions.

Glossary of Terms for Indian Tribal Governments FAQs

Insights into the words and phrases used in the frequently asked questions.

COBRA Questions and Answers: Administration and Eligibility

COBRA Questions and Answers: Administration and Eligibility