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For you and your family
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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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

ITG FAQ #16 Answer-What types of tax might a tribal government address?

There are examples of tribes taxing railroad rights of way, operations of a railroad on tribal land, utility rights-of-way on tribal land, and others discussed in the court cases.

The Navajo Tax Code and regulations address the following types of tax:

  • Possessory Interest Tax
  • Business Activity Tax
  • Severance Tax
  • Tobacco Products Tax
  • Hotel Occupancy Tax
  • Fuel Excise Tax

The following are additional background information and Court cases:

  • Montana v. United States, 450 U.S. 544 (1981)
  • Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982)
  • Kerr-McGee Corp. v. Navajo Tribe, 471 U.S. 195 (1985)
  • Strate v. A-1 Contractors, 520 U.S. 438 (1997)
  • Burlington Northern R.R. Co. v. Blackfeet Tribe, 924 F.2d 899 (9th Cir. 1991), cert. denied, 505 U.S. 1212 (1992)
  • Atkinson Trading Co. v. Shirley, 210 F. 3d 1247 (10th Cir. 2000)
  • Big Horn County Elec. Co-op, Inc., v. Adam, 219 F. 3d 944 (9th Cir. 2000).

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