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Tax Topics for Tribes

Employment Taxes for Tribes
Information for Indian Tribal Governments with regard to the withholding, filing, and paying employment taxes.

Excise Taxes That Apply to Tribes
Information regarding excise taxes, who is liable, and definitions.

Information Reporting for Tribal Governments
Information into what types of forms need to be filed based on the types of income being reported, and the rules on backup withholding - when it's applicable and how it's reported.

Published Guidance for Tribes
Links to guidance published by the Service regarding federal tax administration as it relates to tribal governments.

Tip Reporting for Tribes
Information regarding the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

Tribal Governments and Tax Exempt Bonds
Insights into tribal governments' economic benefits of issuing tax exempt bonds; their ability to issue tax exempt bonds; what requirements must be met; and other applicable general rules.

Tribal Governments - Charities and Non Profits
Information for Tribal governments as well as other organizations on charitable organizations and deductions.

Page Last Reviewed or Updated: 02-Aug-2016