Employment Tax Lessons for Indian Tribal Governments

The following lessons focus on ITG employment-tax issues.
This information is current as of the date last reviewed and should not be considered official guidance.

The twelve lessons below can help Indian tribal employers meet their responsibilities to properly withhold, deposit and report federal taxes for their employees. These basic lessons discuss what to do when you hire and pay employees, withhold taxes, make payments to the U.S. Treasury and how to meet your reporting requirements.

If you use these presentations as part of your curriculum or in a classroom setting, please let us know. We’d like to receive feedback on your experience. Note that this email address is only for StayExempt feedback; tax advice will not be provided.

Lesson 1: Independent Contractor vs. Employee [January 2018]
This lesson focuses on who is an independent contractor, who is an employee, and how to properly apply the categories of evidence used to determine an employee relationship.
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Lesson 2: Form 1099 and 1096 [January 2018]
This lesson discusses who should get a 1099, the proper way to complete the forms, backup withholding, the due dates of the returns, and common errors that occur with these forms.
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Lesson 3: Forms W-3 and W-2 [January 2018]
This lesson discusses who should receive a W-2, Tribal Council pay, how to complete the forms, due dates and common errors.
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Lesson 4: Travel and Other Business Expenses [January 2018]
This lesson discusses business travel expenses, accountable plans, non-accountable plans, how to determine if reimbursed expenses are taxable and how to report taxable amounts.
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Lesson 5: Hiring Employees [January 2018]
This lesson discusses the initial steps you must take when hiring a new employee, including: verifying eligibility to work in the U.S., recording name and SSN from social security card and requesting Form W-4.
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Lesson 6: Paying Employees [January 2018]
This lesson discusses Federal Income Tax Withholding, Social Security Tax, Wage Base Limit, Medicare Tax and Additional Medicare Tax Withholding.
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Lesson 7: Paying U.S. Treasury (Deposits) [January 2018]
This lesson discusses how to calculate deposits, make deposits, deposit due dates and late deposit penalties.
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Lesson 8: Filing Form 941 [January 2018]
This lesson discusses how to determine if a Form 944 is required, how to complete Form 941 and the due dates of tax returns.
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Lesson 9: Corrections 941-X, W-2c and W-3c [January 2018]
This lesson discusses how to prepare and review Forms 941-X, W-2c and W-3c.
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Lesson 10: Form 940 Federal Unemployment Tax [January 2018]
This lesson discusses how to determine the filing requirements of Form 940, Employer’s Annual Federal Unemployment Tax Return.
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Lesson 11: Year-End Reporting [January 2018]
This lesson discusses end-of-year reporting due dates, why reconciliations are important, how to reconcile Form 941 (or Form 944) with forms W-3 and W-2s and how to identify mismatches.
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Lesson 12: Electronic W-2s - January 2018
This lesson discusses paper vs electronic W-2s, how to file electronic W-2s, due dates and common errors.
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