Indian tribal governments | Internal Revenue Service

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Use the spacebar to open the Declarar impuestos sub menu or enter to navigate to the Declarar impuestos page." role="application" id="accessible-megamenu-nav-item-0">Declarar impuestos</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-declarar-impuestos-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/es/filing" class="mobile-only-text" id="accessible-megamenu-declarar-impuestos-submenu-0" data-drupal-link-system-path="node/19656">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-declarar-impuestos-submenu-1">INFORMACIÓN PARA</span> </li> <li><a href="/es/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-declarar-impuestos-submenu-2" data-drupal-link-system-path="node/19456">Individuos</a> </li> <li><a href="/es/individuals/international-taxpayers" id="accessible-megamenu-declarar-impuestos-submenu-3" data-drupal-link-system-path="node/19696">Contribuyentes internacionales</a> </li> <li><a href="/es/charities-and-nonprofits" id="accessible-megamenu-declarar-impuestos-submenu-4" data-drupal-link-system-path="node/58461">Entidades caritativas y sin fines de lucro</a> </li> <li><a href="/es/businesses" id="accessible-megamenu-declarar-impuestos-submenu-5" data-drupal-link-system-path="node/18976">Negocios y trabajadores por cuenta propia</a> </li> <li><a href="/es/government-entities/federal-state-local-governments" id="accessible-megamenu-declarar-impuestos-submenu-6" data-drupal-link-system-path="node/19446">Gobiernos federales, estatales y locales</a> </li> <li class="active"><a href="/es/government-entities/indian-tribal-governments" id="accessible-megamenu-declarar-impuestos-submenu-7" data-drupal-link-system-path="node/19601" class="is-active" aria-current="page">Gobiernos tribales de indígenas estadounidenses</a> </li> <li><a href="/es/tax-exempt-bonds" id="accessible-megamenu-declarar-impuestos-submenu-8" data-drupal-link-system-path="node/19671">Bonos exentos de impuestos</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-declarar-impuestos-submenu-9">PRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOS</span> </li> <li><a href="/es/filing/individuals/how-to-file" id="accessible-megamenu-declarar-impuestos-submenu-10" data-drupal-link-system-path="node/22856">Cómo presentar</a> </li> <li><a href="/es/filing/individuals/when-to-file" id="accessible-megamenu-declarar-impuestos-submenu-11" data-drupal-link-system-path="node/22726">Cuándo presentar</a> </li> <li><a href="/es/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-declarar-impuestos-submenu-12" data-drupal-link-system-path="node/2442">Dónde presentar</a> </li> <li><a href="/es/filing/individuals/update-my-information" id="accessible-megamenu-declarar-impuestos-submenu-13" data-drupal-link-system-path="node/22861">Actualice su información</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-declarar-impuestos-submenu-14">GENERAL</span> </li> <li><a href="/es/individuals/get-transcript" id="accessible-megamenu-declarar-impuestos-submenu-15" data-drupal-link-system-path="node/136676">Obtenga su registro tributario</a> </li> <li><a href="/es/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-declarar-impuestos-submenu-16" data-drupal-link-system-path="node/17153">Solicite un número de identificación del empleador (EIN)</a> </li> <li><a href="/es/filing/wheres-my-amended-return" id="accessible-megamenu-declarar-impuestos-submenu-17" data-drupal-link-system-path="node/17175">Verifique el estado de su declaración enmendada</a> </li> <li><a href="/es/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-declarar-impuestos-submenu-18" data-drupal-link-system-path="node/16696">Obtenga un PIN para la protección de la identidad (IP PIN)</a> </li> <li><a href="/es/file-your-taxes-for-free" id="accessible-megamenu-declarar-impuestos-submenu-19" data-drupal-link-system-path="node/141421">Declare Sus Impuestos Gratis</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/payments" aria-controls="accessible-megamenu-pagar-submenu" aria-expanded="false" aria-label="Pagar menu has additional options. Use the spacebar to open the Pagar sub menu or enter to navigate to the Pagar page." role="application" id="accessible-megamenu-nav-item-1">Pagar</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pagar-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/es/payments" class="mobile-only-text" id="accessible-megamenu-pagar-submenu-0" data-drupal-link-system-path="node/19551">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pagar-submenu-1">PAGAR POR</span> </li> <li><a href="/es/payments/direct-pay-with-bank-account" id="accessible-megamenu-pagar-submenu-2" data-drupal-link-system-path="node/10224">Cuenta Bancaria (Pago Directo)</a> </li> <li><a href="/es/payments/online-payment-agreement-application" id="accessible-megamenu-pagar-submenu-3" data-drupal-link-system-path="node/16716">Plan de pagos (Plan de pagos a plazos)</a> </li> <li><a href="/es/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pagar-submenu-4" data-drupal-link-system-path="node/15488">Sistema de pago electrónico del impuesto federal (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pagar-submenu-5">GENERAL</span> </li> <li><a href="/es/your-account" id="accessible-megamenu-pagar-submenu-6" data-drupal-link-system-path="node/126776">Su Cuenta en línea</a> </li> <li><a href="/es/individuals/tax-withholding-estimator" id="accessible-megamenu-pagar-submenu-7" data-drupal-link-system-path="node/107181">Estimador de Retención</a> </li> <li><a href="/es/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pagar-submenu-8" data-drupal-link-system-path="node/17135">Impuestos Estimados</a> </li> <li><a href="/es/payments/penalties" id="accessible-megamenu-pagar-submenu-9" data-drupal-link-system-path="node/91826">Multas</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/refunds" aria-controls="accessible-megamenu-reembolsos-submenu" aria-expanded="false" aria-label="Reembolsos menu has additional options. Use the spacebar to open the Reembolsos sub menu or enter to navigate to the Reembolsos page." role="application" id="accessible-megamenu-nav-item-2">Reembolsos</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-reembolsos-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/es/refunds" class="mobile-only-text" id="accessible-megamenu-reembolsos-submenu-0" data-drupal-link-system-path="node/130131">Resumen</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/es/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-reembolsos-submenu-1" data-drupal-link-system-path="node/19556">¿Dónde está mi reembolso?</a> </li> <li><a href="/es/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-reembolsos-submenu-2" data-drupal-link-system-path="node/10971">Depósito directo</a> </li> <li><a href="/es/taxtopics/tc203" id="accessible-megamenu-reembolsos-submenu-3" data-drupal-link-system-path="node/67936">Reembolsos reducidos</a> </li> <li><a href="/es/filing/file-an-amended-return" id="accessible-megamenu-reembolsos-submenu-4" data-drupal-link-system-path="node/128551">Enmendar la declaración</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/credits-and-deductions" aria-controls="accessible-megamenu-creditos-y-deducciones-submenu" aria-expanded="false" aria-label="Créditos y Deducciones menu has additional options. Use the spacebar to open the Créditos y Deducciones sub menu or enter to navigate to the Créditos y Deducciones page." role="application" id="accessible-megamenu-nav-item-3">Créditos y Deducciones</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-creditos-y-deducciones-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/es/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-creditos-y-deducciones-submenu-0" data-drupal-link-system-path="node/80206">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-creditos-y-deducciones-submenu-1">INFORMACIÓN PARA</span> </li> <li><a href="/es/credits-and-deductions-for-individuals" title="Para usted y su familia" id="accessible-megamenu-creditos-y-deducciones-submenu-2" data-drupal-link-system-path="node/5">Individuos</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Para usted y su familia </span> </li> <li><a href="/es/credits-deductions/businesses" title="Millaje estándar y otra información" id="accessible-megamenu-creditos-y-deducciones-submenu-3" data-drupal-link-system-path="node/19941">Negocios y trabajadores por cuenta propia</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Millaje estándar y otra información </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-creditos-y-deducciones-submenu-4">GENERAL</span> </li> <li><a href="/es/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-creditos-y-deducciones-submenu-5" data-drupal-link-system-path="node/18966">Crédito tributario por ingreso del trabajo (EITC)</a> </li> <li><a href="/es/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-creditos-y-deducciones-submenu-6" data-drupal-link-system-path="node/771">Crédito tributario por hijos</a> </li> <li><a href="/es/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-creditos-y-deducciones-submenu-7" data-drupal-link-system-path="node/126641">Créditos por energía y vehículos limpios</a> </li> <li><a href="/es/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-creditos-y-deducciones-submenu-8" data-drupal-link-system-path="node/5229">Deducción estándar</a> </li> <li><a href="/es/retirement-plans" id="accessible-megamenu-creditos-y-deducciones-submenu-9" data-drupal-link-system-path="node/19741">Planes de ahorros para la jubilación</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/forms-instructions" aria-controls="accessible-megamenu-formularios-e-instrucciones-submenu" aria-expanded="false" aria-label="Formularios e Instrucciones menu has additional options. Use the spacebar to open the Formularios e Instrucciones sub menu or enter to navigate to the Formularios e Instrucciones page." role="application" id="accessible-megamenu-nav-item-4">Formularios e Instrucciones</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-formularios-e-instrucciones-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/es/forms-instructions" class="mobile-only-text" id="accessible-megamenu-formularios-e-instrucciones-submenu-0" data-drupal-link-system-path="node/6">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-formularios-e-instrucciones-submenu-1">FORMULARIOS E INSTRUCCIONES</span> </li> <li><a href="/es/forms-pubs/about-form-1040" title="Declaración de impuestos personal" id="accessible-megamenu-formularios-e-instrucciones-submenu-2" data-drupal-link-system-path="node/16022">Formulario 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Declaración de impuestos personal </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instrucciones para el Formulario 1040" id="accessible-megamenu-formularios-e-instrucciones-submenu-3">Instrucciones para el Formulario 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instrucciones para el Formulario 1040 </span> </li> <li><a href="/es/forms-pubs/about-form-w-9" title="Solicitud y Certificación del Número de Identificación del Contribuyente" id="accessible-megamenu-formularios-e-instrucciones-submenu-4" data-drupal-link-system-path="node/15825">Formulario W-9 (SP)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitud y Certificación del Número de Identificación del Contribuyente </span> </li> <li><a href="/es/forms-pubs/about-form-4506-t" title="Solicitud de transcripción de la declaración de impuestos" id="accessible-megamenu-formularios-e-instrucciones-submenu-5" data-drupal-link-system-path="node/10554">Formulario 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitud de transcripción de la declaración de impuestos </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/es/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Certificado de Retenciones del Empleado" id="accessible-megamenu-formularios-e-instrucciones-submenu-6" data-drupal-link-system-path="node/15498">Formulario W-4 (SP) </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Certificado de Retenciones del Empleado </span> </li> <li><a href="/es/forms-pubs/about-form-941" title="Declaración Federal Trimestral del Empleador " id="accessible-megamenu-formularios-e-instrucciones-submenu-7" data-drupal-link-system-path="node/53446">Formulario 941 (en inglés)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Declaración Federal Trimestral del Empleador </span> </li> <li><a href="/es/forms-pubs/about-form-w-2" title="Empleadores que participan en un comercio o negocio que pagan la compensación " id="accessible-megamenu-formularios-e-instrucciones-submenu-8" data-drupal-link-system-path="node/5737">Formulario W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Empleadores que participan en un comercio o negocio que pagan la compensación </span> </li> <li><a href="/es/forms-pubs/about-form-9465" title="Solicitud para un Plan de Pagos a Plazos" id="accessible-megamenu-formularios-e-instrucciones-submenu-9" data-drupal-link-system-path="node/15532">Formulario 9465 (SP)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitud para un Plan de Pagos a Plazos </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-formularios-e-instrucciones-submenu-10">GENERAL PARA PROFESIONALES DE IMPUESTOS</span> </li> <li><a href="/es/forms-pubs/about-form-1040x" title="Enmendar/arreglar la declaración" id="accessible-megamenu-formularios-e-instrucciones-submenu-11" data-drupal-link-system-path="node/19996">Formulario 1040-X </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Enmendar/arreglar la declaración </span> </li> <li><a href="/es/forms-pubs/about-form-2848" title="Poder Legal y Declaración del Representante" id="accessible-megamenu-formularios-e-instrucciones-submenu-12" data-drupal-link-system-path="node/15839">Formulario 2848 (SP) </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Poder Legal y Declaración del Representante </span> </li> <li><a href="/es/forms-pubs/about-form-w-7" title="Solicitar un Número de Identificación Personal del Contribuyente (ITIN)" id="accessible-megamenu-formularios-e-instrucciones-submenu-13" data-drupal-link-system-path="node/15536">Formulario W-7 (SP)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitar un Número de Identificación Personal del Contribuyente (ITIN) </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Normas que rigen la práctica ante el IRS" id="accessible-megamenu-formularios-e-instrucciones-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Normas que rigen la práctica ante el IRS </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/es/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Buscar" aria-label="Buscar" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Todos -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Todos -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Buscar" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Buscar"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Buscar</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-es"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/es/help/let-us-help-you" title="Ayuda" data-drupal-link-system-path="node/16916">Ayuda</a> </li> <li> <a href="/es/newsroom" title="Noticias" data-drupal-link-system-path="node/19646">Noticias</a> </li> <li> <a href="/es/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Organizaciones caritativas y sin fines de lucro</a> </li> <li class="last"> <a href="/es/tax-professionals" 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energía y vehículos limpios</a></li><li><a href="/es/help/ita/how-much-is-my-standard-deduction">Deducción estándar</a></li><li><a href="/es/retirement-plans">Planes de ahorros para la jubilación</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Formularios e Instrucciones</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/es/forms-instructions" class="mobile-only-text">Resumen</a></li><li><span class="mega-menu-column-header">FORMULARIOS E INSTRUCCIONES</span></li><li><a href="/es/forms-pubs/about-form-1040" title="Declaración de impuestos personal">Formulario 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instrucciones para el Formulario 1040">Instrucciones para el Formulario 1040</a></li><li><a href="/es/forms-pubs/about-form-w-9" title="Solicitud y Certificación del Número de Identificación del Contribuyente">Formulario W-9 (SP)</a></li><li><a href="/es/forms-pubs/about-form-4506-t" title="Solicitud de transcripción de la declaración de impuestos">Formulario 4506-T</a></li><li><a href="/es/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Certificado de Retenciones del Empleado">Formulario W-4 (SP) </a></li><li><a href="/es/forms-pubs/about-form-941" title="Declaración Federal Trimestral del Empleador ">Formulario 941 (en inglés)</a></li><li><a href="/es/forms-pubs/about-form-w-2" title="Empleadores que participan en un comercio o negocio que pagan la compensación ">Formulario W-2</a></li><li><a href="/es/forms-pubs/about-form-9465" title="Solicitud para un Plan de Pagos a Plazos">Formulario 9465 (SP)</a></li><li><span class="mega-menu-column-header">GENERAL PARA PROFESIONALES DE IMPUESTOS</span></li><li><a href="/es/forms-pubs/about-form-1040x" title="Enmendar/arreglar la declaración">Formulario 1040-X </a></li><li><a href="/es/forms-pubs/about-form-2848" title="Poder Legal y Declaración del Representante">Formulario 2848 (SP) </a></li><li><a href="/es/forms-pubs/about-form-w-7" title="Solicitar un Número de Identificación Personal del Contribuyente (ITIN)">Formulario W-7 (SP)</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Normas que rigen la práctica ante el IRS">Circular 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">Navegación principal</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/es/filing" class="top-level-nav-item">Declarar impuestos</a> </li> <li> <a href="/es/payments" class="top-level-nav-item">Pagar</a> </li> <li> <a href="/es/refunds" class="top-level-nav-item">Reembolsos</a> </li> <li> <a href="/es/credits-and-deductions" class="top-level-nav-item">Créditos y Deducciones</a> </li> <li> <a href="/es/forms-instructions" class="top-level-nav-item">Formularios e Instrucciones</a> </li> </ul> </nav> <nav 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class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=es xml:lang=es ><a href="/es" lang=es xml:lang=es >Página Principal</a></li><li lang=es xml:lang=es ><a href="/es/filing" lang=es xml:lang=es >Presentar</a></li><li class="active"> Indian tribal governments </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Tax information for Indian tribal governments</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">Más en Presentar <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/es/individual-tax-filing" title="Individuos" id="term-18191" rel="child" lang="es" xml:lang="es" hreflang="es">Individuos</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/businesses" title="Pequeños negocios y trabajadores por cuenta propia" id="term-17741" rel="child" lang="es" xml:lang="es" hreflang="es">Pequeños negocios y trabajadores por cuenta propia</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/charities-and-nonprofits" title="Organizaciones caritativas y sin fines de lucro" id="term-17426" rel="child" lang="es" xml:lang="es" hreflang="es">Organizaciones caritativas y sin fines de lucro</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/individuals/international-taxpayers" title="Contribuyentes internacionales" id="term-18241" rel="child" lang="es" xml:lang="es" hreflang="es">Contribuyentes internacionales</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/government-entities/governmental-liaisons" title="Enlaces gubernamentales (en inglés)" id="term-18021" rel="child" lang="es" xml:lang="es" hreflang="es">Enlaces gubernamentales (en inglés)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/government-entities/federal-state-local-governments" title="Gobiernos federales, estatales y locales (en inglés)" id="term-17971" rel="child" lang="es" xml:lang="es" hreflang="es">Gobiernos federales, estatales y locales (en inglés)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/es/government-entities/indian-tribal-governments" title="Gobiernos tribales indígenas (en inglés)" id="term-18086" rel="parent" lang="es" xml:lang="es" hreflang="es">Gobiernos tribales indígenas (en inglés)</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/tribal-government-issues" title="Gobierno tribal (en inglés)" id="term-18106" rel="child" lang="es" xml:lang="es" hreflang="es">Gobierno tribal (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/tribal-member-issues" title="Miembros tribales (en inglés)" id="term-18126" rel="child" lang="es" xml:lang="es" hreflang="es">Miembros tribales (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/gaming-and-casinos" title="Juegos de azar y casinos (en inglés)" id="term-18096" rel="child" lang="es" xml:lang="es" hreflang="es">Juegos de azar y casinos (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/employment-taxes" title="Impuestos sobre la nómina (en inglés)" id="term-18116" rel="child" lang="es" xml:lang="es" hreflang="es">Impuestos sobre la nómina (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/published-guidance-for-tribes" title="Guías publicadas para tribus (en inglés)" id="term-18121" rel="child" lang="es" xml:lang="es" hreflang="es">Guías publicadas para tribus (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/communication-outreach-and-education" title="Comunicación, alcance y educación (en inglés)" id="term-18101" rel="child" lang="es" xml:lang="es" hreflang="es">Comunicación, alcance y educación (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/news" title="Noticias sobre gobiernos tribales de indígenas estadounidenses (en inglés)" id="term-18111" rel="child" lang="es" xml:lang="es" hreflang="es">Noticias sobre gobiernos tribales de indígenas estadounidenses (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/government-entities/indian-tribal-governments/contacts" title="Comuníquese con el Gobierno tribal indígena (ITG) (en inglés)" id="term-18091" rel="child" lang="es" xml:lang="es" hreflang="es">Comuníquese con el Gobierno tribal indígena (ITG) (en inglés)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/es/tax-exempt-bonds" title="Bonos exentos de impuestos (en inglés)" id="term-18136" rel="child" lang="es" xml:lang="es" hreflang="es">Bonos exentos de impuestos (en inglés)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/tin/taxpayer-identification-numbers-tin" title="Números de identificación del contribuyente (TIN)" id="term-29881" rel="child" lang="es" xml:lang="es" hreflang="es">Números de identificación del contribuyente (TIN)</a> </li> </ul> </div> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> Esta página no está traducida al español porque no hay traducción disponible en el idioma que ha elegido. <a href="https://www.irs.gov/es/help/let-us-help-you#help">Obtenga ayuda en su idioma</a>. </div> </div> </div> </section> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>New guidance: Tribal general welfare exclusion</h2> <p>The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have issued a <a href="https://public-inspection.federalregister.gov/2024-20826.pdf">Notice of Proposed Rulemaking (NPRM) <span class="link-label label-file label-file-pdf">PDF</span></a> to implement section 139E of the Internal Revenue Code, created by the Tribal General Welfare Exclusion Act of 2014 (Act). Additionally, Treasury held Tribal consultations on the proposed rule on <strong>Nov. 18, 19, and 20, 2024, at 1 p.m. Eastern time</strong>.</p> <p>Treasury accepted written comments received by <strong>Jan. 3, 2025, 11:59 p.m. Alaska Time</strong>. Written comments were submitted to <a href="mailto:tribal.consult@treasury.gov">tribal.consult@treasury.gov</a>.</p> <h2>Treasury and IRS issue proposed regulations providing clarity regarding the federal tax classification of entities entirely owned by Tribal governments</h2> <p>The Department of the Treasury and the Internal Revenue Service issued <a href="https://www.federalregister.gov/documents/2024/10/09/2024-23142/entities-wholly-owned-by-indian-tribal-governments">proposed regulations</a> addressing the federal tax classification of corporations or LLCs that are owned entirely by Indian Tribal governments (Tribes) and formed under the laws of the Tribes that own them.</p> <p>Under the proposed regulations, Tribal law entities that are entirely owned by Tribes would not be recognized as separate entities for federal tax purposes and would not be subject to federal income tax.</p> <p>The proposed regulations would also clarify that Tribal law entities entirely owned by Tribes may receive the value of certain energy credits under the Inflation Reduction Act.</p> <p>Until the final regulations are published in the Federal Register, Tribes and related entities may generally rely on these proposed regulations.</p> <p>Treasury and IRS encourage interested parties to submit comments on this guidance through <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="38adee55-6ce3-45f9-84ad-a2c2f8d5cb06" href="https://www.regulations.gov/" title="Regulations.gov - Your Voice in Federal Decision Making">Regulations.gov</a>. Please indicate IRS and REG-113628-21 in the submission.</p> <p>Treasury accepted written comments received by <strong>Jan. 21, 2025, 11:59 p.m. Alaska Time</strong>.</p> <p>Additionally, Treasury held Tribal consultations on the proposed rule on <strong>Dec. 16, 17, and 18, 2024, at 1 p.m. Eastern time</strong>.</p> <p>Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more. Find how we can help you in the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="00cf3cd1-e2d5-4db8-9fce-b0b3a65af8b8" href="/government-entities/indian-tribal-governments" title="Indian tribal governments">IRS Office of Indian Tribal Governments</a>.</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-second-row-col-1"><section data-block-plugin-id="block_content:eea7c4b7-44a9-44e9-ad39-cf06a5440ac4" class="block block-block-content block-block-contenteea7c4b7-44a9-44e9-ad39-cf06a5440ac4 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Recent developments – Clean energy credits</h2> <h3>Clean energy tax credit benefits available</h3> <p>Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9243c0ef-c570-4912-8a0f-cd86339cdf12" href="/credits-deductions/elective-pay-and-transferability" title="Elective pay and transferability">elective pay and transferability of clean energy tax credits</a>.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eac246b5-513c-4515-99bc-ea6487964845" href="https://www.irs.gov/pub/irs-pdf/p5884.pdf" title="1123 Publ 5884 (PDF)">Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9089195a-c635-4c71-91c2-af68bbd04219" href="https://www.stayexempt.irs.gov/home/depth-topics/ira-and-chips-act-pre-filing-registration-tool-overview" title="IRA and CHIPS Act Pre-filing Registration Tool Overview">The IRA and CHIPS Act Pre-filing Registration Tool overview video</a></p> <p>For more information on available credits for elective pay, refer to <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="23475cac-0d0e-4631-be15-6d2c52976991" href="https://www.irs.gov/pub/irs-pdf/p5817g.pdf" title="0623 Publ 5817-G (PDF)">IRS Publication 5817-G, Clean Energy Tax Incentives: Elective Pay Eligible Tax Credits <span class="link-label label-file label-file-pdf">PDF</span></a>.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2b2a3c9c-58da-43c3-8440-baf2806ef455" href="https://www.irs.gov/pub/irs-pdf/p5817f.pdf" title="0424 Publ 5817-F (PDF)">Publication 5817-F, Elective Pay for Indian Tribal Governments <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a href="https://www.stayexempt.irs.gov/home/depth-topics/form-990-t-elective-payment-election-only-presentation">Form 990-T for Elective Payment Election Only Presentation</a> - new instructional video</p> <p>This video explains how applicable entities, including certain Indian tribal governments, that only need to file Form 990-T to make an elective payment election, complete Form 990-T and related returns.</p> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fourth-row-col-1"><section data-block-plugin-id="block_content:9c715091-eedc-4011-9d0b-b72b789486ba" class="block block-block-content block-block-content9c715091-eedc-4011-9d0b-b72b789486ba clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Tax law and guidance</h2> <p>Current tax law information.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f7084bf0-b0ed-4e16-b847-e2e252bf5515" href="/government-entities/indian-tribal-governments/internal-revenue-code-sections" title="Internal Revenue Code sections">Internal Revenue Code Sections 7871, 7873</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ac5e80ae-2144-485e-8e7d-58a811ea5ccb" href="/government-entities/indian-tribal-governments/private-letter-rulings" title="Private letter rulings">Private letter rulings</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8a8e42ca-7a3b-4a86-84a1-4252aebe57e3" href="/government-entities/indian-tribal-governments/tribal-general-welfare-guidance" title="Tribal general welfare guidance">Tribal general welfare guidance</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cb0781fd-6512-4052-822c-3dd0cffcdb0f" href="/government-entities/indian-tribal-governments/frequently-asked-questions-and-answers-for-indian-tribal-governments" title="Frequently asked questions and answers for Indian tribal governments">Frequently asked questions and answers</a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fourth-row-col-2"><section data-block-plugin-id="block_content:8bd41036-7c0e-4ca3-a340-c0f430ca0e03" class="block block-block-content block-block-content8bd41036-7c0e-4ca3-a340-c0f430ca0e03 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Tribal governments</h2> <p>Taxable income and filing and reporting requirements.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5722b90c-31d3-4ca0-be33-6fef917eb323" href="/government-entities/indian-tribal-governments/faqs-for-indian-tribal-governments-regarding-status-of-tribes-taxable-vs-nontaxable-vs-not-subject-to-tax" title="FAQs for Indian tribal governments regarding status of tribes (taxable vs. nontaxable vs. not subject to tax)">Tax status of tribes</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="24fa5c61-28a9-4402-a9ee-686227bec026" href="/government-entities/indian-tribal-governments/tribal-tax-examinations" title="Tribal tax examinations">Tribal tax examinations</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="77be2fa7-54c7-40dc-87db-820892aed755" href="https://www.irs.gov/pub/irs-pdf/p5343.pdf" title="0819 Publ 5343 (PDF)">Information returns <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fourth-row-col-3"><section data-block-plugin-id="block_content:549f1352-8695-44c8-83b8-b7f8df4279e4" class="block block-block-content block-block-content549f1352-8695-44c8-83b8-b7f8df4279e4 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Tribal members</h2> <p>Help for filing tax returns.</p> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="df06f84e-43d9-4f00-b693-db425b335824" href="https://www.irs.gov/pub/irs-pdf/p5424.pdf" title="0920 Publ 5424 (PDF)">Income Tax Guide for Native American Individuals & Sole Proprietors, Publication 5424 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="da36db73-86f2-49e4-9b68-cdf96ff2d455" href="/government-entities/indian-tribal-governments/volunteer-tax-assistance-resources-for-indian-country" title="Volunteer tax assistance resources for Indian country">Volunteer Income Tax Assistance (VITA)</a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fifth-row-col-1"><section data-block-plugin-id="block_content:5b7f9f5e-80aa-49f6-94ed-1977dd40d953" class="block block-block-content block-block-content5b7f9f5e-80aa-49f6-94ed-1977dd40d953 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Gaming and casinos</h2> <p>Casinos, gaming and withholdings.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="72bac521-274c-467a-8f49-848d39359095" href="/government-entities/indian-tribal-governments/faqs-for-indian-tribal-governments-regarding-gaming-revenue-distributions-including-per-capita-payments-and-igra" title="FAQs for Indian tribal governments regarding gaming revenue distributions, including per capita payments and IGRA">Gaming revenue distributions</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e267b39b-b5dd-4ff3-b149-4a519465a43b" href="/government-entities/indian-tribal-governments/faqs-for-indian-tribal-governments-regarding-title-31-anti-money-laundering" title="FAQs for Indian tribal governments regarding Title 31 (anti-money laundering)">BSA Reporting Requirements for Casinos, Title 31</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="deb555ff-a938-42c9-965c-c7810f03835c" href="https://www.irs.gov/pub/irs-pdf/p3908.pdf" title="0919 Publ 3908 (PDF)">Gaming Tax Law & Bank Secrecy Act Issues for Indian Tribal Governments, Publication 3908 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a href="https://www.stayexempt.irs.gov/home/depth-topics/itg-sports-wagering-tax-requirements-presentation">ITG Sports Wagering Tax Requirements Presentation video</a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fifth-row-col-2"><section data-block-plugin-id="block_content:4af13414-ad62-437e-9ca1-1180220a4896" class="block block-block-content block-block-content4af13414-ad62-437e-9ca1-1180220a4896 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Employment tax</h2> <p>Reporting, deposits, due dates and online tools.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0ad4dc70-e507-4199-b846-b3b0db8fdb4b" href="/government-entities/indian-tribal-governments/irs-electronic-filing-and-e-services" title="IRS' electronic filing and e-services">Electronic filing and e-services available</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fb0d7754-e0c3-4e85-b91f-118c55a0f06b" href="/government-entities/indian-tribal-governments/employment-taxes-for-tribes" title="Employment taxes for tribes">Employment taxes for tribes</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="77be2fa7-54c7-40dc-87db-820892aed755" href="https://www.irs.gov/pub/irs-pdf/p5343.pdf" title="0819 Publ 5343 (PDF)">Helpful Hints for Indian Tribes and Tribal Entities to Avoid Penalties on Federal Tax Deposits & Information Returns, Publication 5343 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="62c6f387-2b71-4ab6-8e7f-8d56cd389fc4" href="https://www.irs.gov/pub/irs-pdf/p4268.pdf" title="0822 Publ 4268 (PDF)">Employment Tax for Indian Tribal Governments, Publication 4268 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><u><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="70f51d1f-daa9-41ae-9ca9-2a6e97712eec" href="https://www.youtube.com/watch?v=-XsOiAWdowM" title="Here’s How Indian Tribal Governments Can Avoid Employment Tax Penalties - YouTube video">How to avoid ITG employment tax penalties (YouTube)</a></u></li> <li><u><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81071228-707b-4a40-a24e-91216ef062ee" href="/coronavirus/coronavirus-tax-relief-for-businesses-and-tax-exempt-entities" title="Coronavirus tax relief for businesses and tax-exempt entities">Coronavirus and Economic Impact Payments: Resources and guidance</a></u></li> <li><u><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="546af528-fcc9-4c7b-b0d9-e5ee6ea86c09" href="https://www.taxpayeradvocate.irs.gov/covid-19-home/biztaxrelieftool/" title="COVID-19 Business Tax Relief Tool hyperlink">COVID-19 Business Tax Relief Tool</a></u></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1bf4ac5d-2d5b-42c5-9a25-f2d520bdb83a" href="/businesses/small-businesses-self-employed/voluntary-classification-settlement-program-vcsp-frequently-asked-questions" title="Voluntary Classification Settlement Program (VCSP) frequently asked questions">Voluntary Classification Settlement Program (VCSP)</a></li> <li><a href="https://www.stayexempt.irs.gov/home/resource-library/apply-employer-identification-number-online">Apply for an Employer Identification Number Online video </a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-1"><section data-block-plugin-id="block_content:734d1a47-c572-4bb4-aa86-4cb937616737" class="block block-block-content block-block-content734d1a47-c572-4bb4-aa86-4cb937616737 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Get help</h2> <p>Indian tribal tax assistance and services.</p> <ul> <li><a href="https://www.taxpayeradvocate.irs.gov/">Taxpayer Advocate Service</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3e12bae3-f0da-4cda-95d7-372666602130" href="/government-entities/indian-tribal-governments/contacts" title="Contacts">Contact us</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37c563d0-a7fe-4ea1-b054-1e6c41256322" href="/government-entities/indian-tribal-governments/reporting-abusive-schemes-and-their-promoters" title="Reporting abusive schemes and their promoters">Report abusive schemes</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1298726d-60c9-4dd1-ad7d-c914e350937a" href="/government-entities/indian-tribal-governments/consultation-procedures" title="Consultation procedures">Tribal consultation</a></li> <li><a href="https://www.youtube.com/watch?v=ehG0RFI15n0">ITG Resources (YouTube)</a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-2"><section data-block-plugin-id="block_content:e54d3b15-ed6c-4add-9226-727ba39f3bc8" class="block block-block-content block-block-contente54d3b15-ed6c-4add-9226-727ba39f3bc8 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Stay current</h2> <p>News, events and opportunities.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5b34202-b8c5-44a7-ba9c-b2381e2f5a34" href="/government-entities/tax-exempt-and-government-entities-annual-priority-and-program-letters" title="Tax-Exempt and Government Entities - Annual priority and program letters">Tax-Exempt and Government Entities - Program & Accomplishments Letters</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5598c2ff-5842-45ed-a982-36de3f5c5fe0" href="/government-entities/webinars-for-tax-exempt-government-entities" title="Webinars for tax-exempt & government entities">Upcoming and past events</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a61d38e4-1858-421f-bdbb-a0d182891e07" href="/government-entities/indian-tribal-governments/indian-tribal-governments-news" title="Indian Tribal Governments News">Indian Tribal Government News</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c21fe4e8-9fca-48ac-9e0e-b65173fcb131" href="/government-entities/indian-tribal-governments/subscribe-to-indian-tribal-governments-news" title="Subscribe to Indian Tribal Governments News">Sign up for newsletter</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="72f86950-f76b-4885-ade2-2b49c25c6be9" href="https://www.supremecourt.gov/opinions/20pdf/20-543_3e04.pdf" title="Yellen v. Consolidated Tribes of the Chehalis Reservation, et al. (PDF) Hyperlink">Yellen v. Consolidated Tribes of the Chehalis Reservation, et al. <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12 col-lg-12 col-md-12 col-sm-12"> <div class="block-region-seventh-row-col-1"> <section data-block-plugin-id="block_content:0b1a32ee-02a2-493d-ba11-8b0674611f9e" class="block block-block-content block-block-content0b1a32ee-02a2-493d-ba11-8b0674611f9e clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Our mission:</h2> <p>To provide Indian tribal governments top quality service and respect while helping them understand and comply with applicable tax laws.</p> <h2>About us</h2> <p>The ITG office provides customers quality service by helping them understand and comply with applicable tax laws and protecting the public interest by applying the tax law. Our goal is to meet the needs of both the Indian tribal governments and the federal government, and to simplify the tax administration process.</p> <p>Tribal government specialists work in locations near the seats of tribal governments. Our specialists can address issues that relate to tribal governments as employers, distributions to tribal members, and the establishment of governmental programs, trusts and businesses.</p> <p>Visit the <u><a href="https://www.irs.gov/individuals">Individuals</a></u> page for information that may assist individual tribal members.</p> <p>Contact the <u><a href="https://www.irs.gov/government-entities/indian-tribal-governments/how-to-contact-itg">IRS Office of Indian Tribal Governments</a></u> if you need further clarification.</p> </div> </section> </div> </div> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 24-Jan-2025 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" 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