IRS Logo
Print - Click this link to Print this page

ITG FAQ #4 Answer-Are tribal council members employees?

Although Revenue Ruling 59-354 holds that salaries paid for services performed as council members do not constitute wages for purposes of FICA or income tax withholding, such payments are subject to federal income tax regardless of whether tax is withheld or a Form W-2, is issued. The tribal council members’ salaries are reported on their individual Forms 1040, Individual Income Tax Return, line 7. Payments are reported on Form W-2, Wage and Tax Statement. Do not report these payments on Form 1099-MISC, Miscellaneous Income.

Return to List of FAQs

Page Last Reviewed or Updated: 17-Nov-2016