Tax information and resources for Indian tribal governments:

​Status of federally recognized tribes

​Status of tribes (taxable vs. nontaxable vs. not subject to tax) frequently asked questions

Internal Revenue Code (IRC) Section 7871 – Treatment of Indian tribal governments as states

Frequently asked questions IRC Section 7871

Charities and non-profits

Miscellaneous frequently asked questions

Filing requirements and information reporting

Information reporting (frequently asked questions)

Electronic filing and e-Services

Tribal tax and tax benefits

​Distributions (frequently asked questions)

Excise taxes that apply to tribes

Federal income tax (frequently asked questions)

Natural resources and tribes

Targeted tax benefits for Indian tribal governments (frequently asked questions)

Tax credits available to businesses that employ Native Americans

Tax examinations (audits)

Voluntary closing agreement process

Employee benefit plans

Employee plans and exempt organization issues (frequently asked questions)

Government Plans for Tribes – IRC Section 414(d)

Indian fishing rights-related activity income eligible for qualified retirement plan contributions

​Tribal bonds

Tribal government and tax-exempt bonds frequently asked questions
​

Tax programs for tribes

Requesting consultation with the IRS

Protocol for contacting tribes

Office of Indian tribal governments Memoranda of Understanding

​