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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

ITG FAQ #8 Answer-Can tribal members contribute to an IRA if their only income is derived from fishing rights-related activities under section 7873?

In Hall v. CIR, T.C. Memo. 1998-336, the United States Tax Court considered the taxation of fishing rights-related related income contributed to an IRA. The court held that a deposit of fishing rights-related income into an IRA does not change the character of the funds. Amounts contributed cannot be deducted at the time of contribution and are not taxable upon withdrawal. The amounts earned on the contributions, however, are subject to taxation upon withdrawal.

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