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. Upcoming events Free tax preparation programs virtual workshop for Indian tribal governments offered through Microsoft Teams The workshop will provide an overview of the free tax preparation programs - the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. IRS offers office hours for help with the pre-filing registration process for elective payment and transfer of clean energy and CHIPS credits Registration for office hours is open. Registration is required and can be completed by clicking on the links below. Date Time Register Sept. 4, 2024 1-2:30 p.m. Eastern Register Sept. 18, 2024 1-2:30 p.m. Eastern Register Oct. 2, 2024 1-2:30 p.m. Eastern Register 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 Instructions PDF The IRA and CHIPS Act Pre-filing Registration Tool overview video For more information on available credits for elective pay, refer to IRS Publication 5817-G, Clean Energy Tax Incentives: Elective Pay Eligible Tax Credits PDF. Publication 5817-F, Elective Pay for Indian Tribal Governments PDF Tax law and guidance Current tax law information. Internal Revenue Code Sections 7871, 7873 Private letter rulings Tribal general welfare guidance Frequently asked questions and answers Tribal governments Taxable income and filing and reporting requirements. Tax status of tribes Tribal tax examinations Information returns PDF Tribal members Help for filing tax returns. Income Tax Guide for Native American Individuals & Sole Proprietors, Publication 5424 PDF Volunteer Income Tax Assistance (VITA) Gaming and casinos Casinos, gaming and withholdings. Gaming revenue distributions BSA Reporting Requirements for Casinos, Title 31 Gaming Tax Law & Bank Secrecy Act Issues for Indian Tribal Governments, Publication 3908 PDF ITG Sports Wagering Tax Requirements Presentation video Employment tax Reporting, deposits, due dates and online tools. Electronic filing and e-Services available Employment taxes for tribes Helpful Hints for Indian Tribes and Tribal Entities to Avoid Penalties on Federal Tax Deposits & Information Returns, Publication 5343 PDF Employment Tax for Indian Tribal Governments, Publication 4268 PDF How to avoid ITG Employment Tax Penalties (YouTube) Coronavirus and Economic Impact Payments: Resources and guidance COVID-19 Business Tax Relief Tool Voluntary Classification Settlement Program (VCSP) Get help Indian tribal tax assistance and services. Taxpayer Advocate Service Contact us Report abusive schemes Tribal consultation ITG Resources (YouTube) Stay current News, events and opportunities. Tax-Exempt and Government Entities - Program & Accomplishments Letters Upcoming and past events Indian Tribal Government News Sign up for newsletter Yellen v. Consolidated Tribes of the Chehalis Reservation, et al. PDF 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.
