Information Reporting for Tribal Governments
Here are some resources to assist tribes with their information reporting requirements.
Guide to Information Return Reporting
Find out about the types of forms you may need to provide to your workers and when they are due.
IRS’ Electronic Filing and E-Services
The IRS continues to expand its electronic filing and e-Services to allow tax professionals and payers to do business with the IRS electronically.
Affordable Care Act W-2 Reporting
IRS Notice 2011-28 (Question & Answer 3) states that federally recognized Indian tribal governments are specifically exempted from the Affordable Care Act W-2 reporting requirement.
Gaming Income and Casino Issues
Indian tribes that maintain casinos have certain filing requirements.
Social Security W-2 News
For Employers and Businesses who submit W-2 forms.
Form 8809, Application for Extension of Time to File Information Returns
Complete and submit this form if you need more time to file your information returns.
Specific to Tribes
Tribal General Welfare
The Tribal General Welfare Exclusion Act of 2014 (Act) adds Section 139E to the Internal Revenue Code. This section provides that gross income does not include the value of any Indian general welfare benefit if certain requirements are satisfied.
Prize money contestants win at a powwow is taxable.
Reporting of Per Capita Distributions by Tribal Members
Due to return processing delays relating to the erroneous assertion of self-employment tax on per capita distributions to tribal members, the IRS has developed a solution which involves wording that must be entered on Line 21 of Form 1040.
Fishing Rights-Related Activities
Qualified tribal entities may be exempt from federal income tax as well as tribal members who receive wages for related activities.
Tribal Economic 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.
Excise Taxes That Apply to Tribes
Information regarding excise taxes, who is liable and definitions.
ITG Tax Kit
Forms, publications and information frequently requested by tribal governments.
FAQs 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.