The IRS has tools to help tribes, their entities, and members meet their federal tax obligations. These resources are all found at irs.gov/tribes. First, Publication 3908, Gaming Tax Law and Bank Secrecy Act Issues for Indian Tribal Governments. This guide covers the federal tax responsibilities of tribal casinos. You'll find information that applies to tribal casinos, such as: employment taxes, wagering excise taxes, information return reporting, and Bank Secrecy Act rules. Next, Publication 4268, Employment Tax for Indian Tribal Governments. This resource describes the tax treatment of payments to employees and contractors. It covers how to prepare and file employment tax returns along with other related issues. There's also Publication 5343, Helpful Hints for Indian Tribes and Tribal Entities to Avoid Penalties on Federal Tax Deposits and Information Returns. This resource provides useful hints to help your tribe and entities address employment tax and information return penalties. It also includes tips for responding to penalty notices and avoiding future notices. Finally there's Publication 5424, Income Tax Guide for Native American Individuals and Sole Proprietors. It explains the tax treatment of certain income to Native American individuals and sole proprietors. You can find these publications along with other helpful resources on the Indian Tribal Governments website at IRS.gov/tribes. Once there you can also subscribe to Indian Tribal Governments News.
