Salaries paid to tribal council members for services performed by them as council members are not subject to FICA, FUTA, or federal income tax withholding per Revenue Ruling 59-354PDF. However, wages paid to tribal council members of Indian tribes that entered into a voluntary agreement with the Commissioner of the Social Security Administration pursuant to the Tribal Social Security Fairness Act of 2018 are subject to FICA. Such wages remain not subject to FUTA or federal income tax withholding. Note: In either case, these amounts are reported to council members on Form W-2PDF, and are includible in gross income. Return to List of FAQs
