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ITG FAQ #3 Answer-How are tribal council members treated for employment tax purposes?

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 59-354.

NOTE: These amounts are reported to council members on Form W-2, and are includible in gross income.

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Page Last Reviewed or Updated: 17-Nov-2016