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Filing For Individuals

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Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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Rules Governing Practice before IRS

IRC Section 3121 - PLR

Private Letter Rulings – IRC Section 3121

Issue PLR Number
Whether worker is an employee of the tribal casino for purposes of FICA, FUTA, and Federal income tax withholding.



Whether an individual is an independent contractor or an employee of the Nation and whether Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and Federal income tax apply. 

PLR -9345011


Responsibility for Federal Insurance Contributions Act (FICA) taxes for a casino-style facility located on tribal lands.