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ITG FAQ #3 Answer-Is the exemption from filing Form 940 for Indian tribes restricted to those who are federally recognized?

Yes. It pertains only to those tribes, Alaska Native Villages, and their political subdivisions published in the Federal Register. (See Revenue Procedure 2008-55 for a list of tribes and Revenue Procedure 84-36 for a list of political subdivisions of tribes). The BIA web site also lists all federally recognized tribes and may be more current than the revenue procedure.

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Page Last Reviewed or Updated: 11-Oct-2016