IRS Logo
Print - Click this link to Print this page

ITG FAQ #1 Answer-Are Indian tribes subject to federal income taxation?

An Indian tribe, and any unincorporated business owned by the tribe, are not entities subject to federal income tax. They are not included in IRC section 1 (individuals, trusts, or estates), or IRC section 11 (corporations).

Return to List of FAQs

Page Last Reviewed or Updated: 16-Nov-2016