Revenue Procedures Item Subject Revenue Procedure 2011-56 Provides Indian Gaming Regulatory Act (IGRA) trust guidance (Per Capita payments for minors) Revenue Procedure 2009-13 This Revenue Procedure issues guidelines for Form 944, Employer's Annual Federal Tax Return. Revenue Procedure 2008-55 PDF This Revenue Procedure provides guidance with respect to the classification of Indian Tribal entities that the service recognizes as Indian Tribal Governments. Revenue Procedure 2007-57 This Revenue Procedure prescribes reporting and withholding rules relating to poker tournaments. Revenue Procedure 2007-32 PDF This procedure updates and enhances the Gaming Industry Tip Compliance Agreement (GITCA) Program to accommodate the technological changes in the gaming industry. Rev. Proc. 2003-35 superseded. Revenue Procedure 2006-10 PDF Application procedures for becoming an acceptance agent for the purposes of facilitating the issuance of individual taxpayer identification numbers (ITIN). Revenue Procedure 2003-14 PDF This revenue procedure provides information on trusts established for the receipt of gaming revenue under the Indian Gaming Regulatory Act (IGRA) for the benefit of minors and legal incompetents. The IRS is requesting comments on this revenue procedure. Revenue Procedure 2002-64 PDF A modified and supplemented listing of Indian tribal governments that are to be treated similarly to States. Supersedes Revenue Procedure 2001-15. Revenue Procedure 92-19 PDF The Tunica-Biloxi Indian tribe of Louisiana is added to the list of Indian tribal entities representing Indian tribal governments. Revenue Procedure 86-17 PDF Two year limitation deleted. Revenue Procedure 84-36 PDF A listing of subdivisions of Indian tribal governments that are to be treated as political subdivisions of States.