There are publications available with information pertaining to tribes. More publications are in the process of development to address issues unique to tribes. Following is a list of Publications/Forms for your reference:
- Publication 15-A, Employer's Supplemental Tax Guide (PDF). This publication includes a table for withholding on distributions of Indian Gaming Profits to Tribal Members. There are also instructions for depositing and reporting this type of withholding.
- Publication 946, How to Depreciate Property (PDF). Includes information for Indian Reservations; the definition of an Indian Reservation; Qualified Infrastructure Property; Qualified property; Recovery periods; and Related Person.
- •Publication 3908, Gaming Tax Law for Indian Tribal Governments (PDF). This publication gives the tribe, as the employer, information on what their Federal tax responsibilities associated with tribal gaming are for their employees and customers.
- Publication 4268, Employment Tax Desk Guide (PDF). This publication contains information regarding the tax treatment of employees and contractors, certain payments, preparation and filing of employment tax returns, as well as other related issues. Note: Publication 4268 is available only on the internet and cannot be ordered in print.
- Form 8845, Indian Employment Credit (PDF). Section 13322 of the Revenue Reconciliation Act of 1993 amended section 38 and added new section 45A to provide for the Indian employment credit. The credit is allowed to employers of American Indians who are qualified employees. This credit has expired for qualified wages and health care costs paid or incurred in tax years beginning after 2017.
Additional information pertaining to Indian Tribal Governments Tax Kits; Frequently Asked Questions; Regulations and Rulings; Educational Outreach Products; and Helpful Resources can be located on the IRS Indian Tribal Governments website.