Indian Tribal Government Resources

The educational resources below are provided by Tax Exempt & Government Entities, Indian Tribal Governments.

Employment Tax Video Guides for ITG - [January 2018]
This compilation of twelve lessons on employment-tax issues is designed specifically for tribal governments and tribally-owned entities. It contains detailed explanations of employment tax issues including identification of workers as employees or contractors, travel expenses, paying employees, paying the U.S. Treasury and filing relevant information returns.

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 responses is provided. The information below is current as of the date last reviewed and should not be considered official guidance.

  • Title 31, Bank Secrecy Act [November 2017]
    This module provides information and links to additional resources to assist tribal casinos in meeting their recordkeeping and reporting obligations.
  • Tip Income Reporting [November 2017]
    This module provides information and links to additional resources to assist employers and employees to properly record and report tip income.
  • Information Return Reporting [November 2017
    This module provides information and links to additional resources to assist tribal casinos in meeting their recordkeeping and reporting obligations.

 


Additional Indian Tribal Government Resources

IRS.gov ITG is your primary resource for retirement plan information.

The Tribes portion of www.IRSVideos.gov provides additional educational resources.