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Tax information and resources for Indian tribal governments:
Status of federally recognized tribes
Status of tribes (taxable vs. nontaxable vs. not subject to tax) frequently asked questions
Internal Revenue Code (IRC) Section 7871 – Treatment of Indian tribal governments as states
Frequently asked questions IRC Section 7871
Miscellaneous frequently asked questions
Filing requirements and information reporting
Information reporting (frequently asked questions)
Electronic filing and e-Services
Tribal tax and tax benefits
Distributions (frequently asked questions)
Elective pay and transferability of clean energy tax credits
Excise taxes that apply to tribes
Federal income tax (frequently asked questions)
Targeted tax benefits for Indian tribal governments (frequently asked questions)
Tax credits available to businesses that employ Native Americans
Voluntary closing agreement process
Employee benefit plans
Employee plans and exempt organization issues (frequently asked questions)
Government Plans for Tribes – IRC Section 414(d)
Indian fishing rights-related activity income eligible for qualified retirement plan contributions
Tribal bonds
Tribal government and tax-exempt bonds frequently asked questions
Tax programs for tribes
Requesting consultation with the IRS
Protocol for contacting tribes
Office of Indian tribal governments Memoranda of Understanding