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 Inflation Reduction Act of 2022 - Clean Energy Credits On June 14, 2023, Treasury and the IRS released proposed regulations on elective pay and transferability related to the clean energy credits under the Inflation Reduction Act of 2022. An advanced copy of Pre-Filing Registration Requirements for Certain Tax Credit Elections was also released. Frequently Asked Questions were published offering a general overview, and specific questions addressing Elective Pay and Transferability. A fact sheet on elective pay and transferability for Indian tribal governments is now available Finally, a webpage with general information about Credits and Deductions Under the Inflation Reduction Act of 2022 is also available. Events Live and recorded events for Indian Tribal Governments Non-employee payments (Form 1099) virtual workshop for Indian tribal governments offered through Microsoft Teams – December 4, 2023 or December 11, 2023 Join us for a free workshop hosted by the Office of Indian Tribal Governments. This workshop will offer a review of federal tax responsibilities for non-employee payments for tribes and tribal entities, using information from Publication 4268, Employment Tax for Indian Tribal GovernmentsPDF. For more information, see the Webinars for tax-exempt & government entities webpage. Free webinar: Clean energy credits for Indian tribal governments Join us for a free one-hour webinar through Microsoft Teams on December 12, 2023, at 12 p.m. ET, hosted by the Office of Indian Tribal Governments. Tax-exempt and governmental entities can benefit from clean energy tax credits using new options enabled by the Inflation Reduction Act of 2022 (IRA). For more information, see the Webinars for tax-exempt & government entities webpage. 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 ReturnsPDF Tribal Members Help for filing tax returns. Income Tax Guide for Native American Individuals & Sole Proprietors, Publication 5424PDF Volunteer Income Tax Assistance (VITA) Gaming and Casinos Casinos, gaming and withholdings. Gaming, Withholding and Reporting Gaming Revenue Distributions BSA Reporting Requirements for Casinos, Title 31 Gaming Tax Law & Bank Secrecy Act Issues for Indian Tribal Governments, Publication 3908PDF 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 5343PDF Employment Tax for Indian Tribal Governments, Publication 4268PDF EIN Applications for Indian Tribal Governments & Their Entities (Video) How to avoid ITG Employment Tax Penalties (YouTube) Coronavirus and Economic Impact Payments: Resources and Guidance COVID-19 Business Tax Relief Tool 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.
