Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more. Find how we can help you in the IRS Office of Indian Tribal Governments.

Recent developments – Clean energy credits

Clean energy tax credit benefits available

Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about elective pay and transferability of clean energy tax credits.

Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and InstructionsPDF

The IRA and CHIPS Act Pre-filing Registration Tool overview video

Clean Energy Credits and Elective Payment Election for Indian Tribal Governments (

Our mission:

To provide Indian tribal governments top quality service and respect while helping them understand and comply with applicable tax laws.

About us

The ITG office provides customers quality service by helping them understand and comply with applicable tax laws and protecting the public interest by applying the tax law. Our goal is to meet the needs of both the Indian tribal governments and the federal government, and to simplify the tax administration process.

Tribal government specialists work in locations near the seats of tribal governments. Our specialists can address issues that relate to tribal governments as employers, distributions to tribal members, and the establishment of governmental programs, trusts and businesses.

Visit the Individuals page for information that may assist individual tribal members.

Contact the IRS Office of Indian Tribal Governments if you need further clarification.