Tuition and Other Educational Benefits Provided by Tribes Tuition and other educational benefits provided by tribes to tribal members that meet the Tribal General Welfare Exclusion Act of 2014 are not taxable and are not reported on Form 1098-T. 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. Natural Resources and Tribes Links to guidance regarding natural resources as it relates to tribal governments.