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 Charities and Non Profits 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) Employment Taxes Excise Taxes that Apply to Tribes Federal Income Tax (Frequently Asked Questions) Natural Resources and Tribes Targeted Tax Benefits for Indian Tribal Governments (Frequently Asked Questions) Tax credits available to businesses that employ Native Americans Tax Examinations (Audits) 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
