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General FAQs for Indian Tribal Governments regarding Employment Taxes

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.

  1. What are employment taxes?
  2. Are federally recognized Indian tribal governments subject to employment taxes?
  3. Who is an employee?
  4. Are tribal council members employees?
  5. How are tribal council member payments reported on Form W-2, Wage and Tax Statement?
  6. What if the tribal council member is employed in another capacity with the tribe?  
  7. How are wages reported to the individual employee?  
  8. Are employers required to withhold taxes from their employees' wages?  
  9. Who is responsible for withholding taxes?  

For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at

For questions on any tribal tax matter, please e-mail us.  Be sure to include your name, your phone number and your email address so that we can respond to your question.

Page Last Reviewed or Updated: 18-Jan-2017