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Information Reporting for Tribal Governments

Affordable Care Act W-2 Reporting

The IRS announced in March 2011 that Federally recognized Indian Tribal Governments are specifically exempted from the Affordable Care Act W-2 reporting requirement. This exemption was announced in IRS Notice 2011-28; Question & Answer 3.

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.

Gaming Withholding and Reporting Threshold Chart
Chart provides information regarding withholding and reporting thresholds on gaming.

IRS Counsel Issues Guidance on Reporting Powwow Prizes
IRS Counsel has issued Private Letter Ruling (PLR) 200420028 in response to questions regarding the taxability of powwow prizes. While the PLR was issued in response to a specific tribe's question, this information is an indication of the position the IRS would take in similar cases.

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 Service has developed a solution which involves wording that must be entered on Line 21 of Form 1040.

Revenue Procedure 2003-14 (Jan. 6, 2003)
This revenue procedure provides information on trusts established for the receipt of gaming revenue under the Indian Gaming Regulatory Act (IGRA) for the benefit of minors and legal incompetents. The IRS is requesting comments on this revenue procedure.

Publication 3908 - Gaming Tax Law for Indian Tribal Governments
This publication provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities.

ITG Tax Kit
Forms, publications and information frequently requested by tribal governments.

Non-Title 31 Other Casino Issues
Insights into the reporting and recordkeeping requirements for casinos.

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.

Other Related Information Reporting FAQs

FAQs regarding Employment Taxes
Insights into tribal responsibilities with regards to the withholding, filing, and paying of employment taxes.

FAQs regarding Tip Income
Insights into the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

Page Last Reviewed or Updated: 20-May-2016