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Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov.
The educational resources below are provided by Tax-Exempt & Government Entities, Indian Tribal Governments.
Indian Tribal Governments gaming compliance tools
Below are three IRS tools that provide information and links to resources to comply with federal reporting rules within the gaming industry maintained by Indian Tribal Governments. Due to the uniqueness and complexities of Indian law and federal tax law, you must fully understand the specific questions presented and perform the appropriate research to ensure that a correct response is provided. The information below is current as of the date last reviewed and should not be considered official guidance.
- Title 31 - The Bank Secrecy Act: This module provides information and links to additional resources to assist tribal casinos in meeting their recordkeeping and reporting obligations.
- Tip income reporting: This module provides information and links to additional resources to assist employers and employees to properly record and report tip income.
- Gaming information reporting: This module provides information and links to additional resources to assist tribal casinos in meeting their recordkeeping and reporting obligations.
- IRA and CHIPS Act pre-filing registration tool overview: This video explains how to use the Inflation Reduction Act and CHIPS Act Pre-filing registration tool for organizations and entities that want to make an elective payment election on a tax return.
- Sports wagering tax requirements presentation: This video covers the wagering and occupational taxes, filing requirements and withholding requirements for tribal casinos that accept sports wagers in a sports book or through online sports wagering.
- Apply for an employer identification number: This video explains how to get an employer identification number, or EIN, for your new tribal entity using the online EIN tool.
Additional Indian Tribal Government resources
IRS.gov/itg is your primary resource for Indian Tribal Government information.