Indian tribal governments | Internal Revenue Service

<!DOCTYPE html> <html lang="en" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more." /> <meta name="abstract" content="Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more." /> <link rel="canonical" href="https://www.irs.gov/government-entities/indian-tribal-governments" /> <meta http-equiv="content-language" content="en" /> <meta name="robots" content="index, follow" /> <meta name="original-source" content="https://www.irs.gov/government-entities/indian-tribal-governments" /> <meta name="rights" content="United States Internal Revenue Services" /> <meta property="og:image:url" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta property="og:image:type" content="image/jpeg" /> <meta property="og:image:alt" content="IRS logo" /> <meta name="twitter:card" content="summary" /> <meta name="twitter:description" content="Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more." /> <meta name="twitter:title" content="Indian tribal governments | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "Indian tribal governments", "datePosted": "2017-05-26T15:45:58-0400" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="19601" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1729627951" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="NULL" /> <meta name="prod_SEID" content="SKHCB" /> <link rel="icon" href="/themes/custom/pup_base/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="en" href="https://www.irs.gov/government-entities/indian-tribal-governments" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>Indian tribal governments | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_Pfp9stDZ-JsKwq1k9T-7HcOwckFpA3Ba2Jl3wtCiwS8.css?delta=0&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_V1a9ID-ZNG8LkSPr3VZDhhsq1hdwZmsp587HOIP-tro.css?delta=1&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&language=en&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=en&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqx3rf3az2b6fha-f-40fd594ce-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":167,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"1af68780","ak.r":46590,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":54962,"ak.gh":"23.217.119.144","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732374862","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==+nzrxVOe3KRL9Kv5eGB1mXmuUz2vWcGh4sjZ7QH4UxOcrH0RU9A0j4rj1p+HLkjuEVMuAIO/E6N9/sIInnNsRuz0NtnbmL63vBS3jHjZ/9xDyzZGzsKvDrt2yoaydzLUtdnSA4uJ6w6IyPbYji7pf11qt/Pr/5rfu9+f/PiU7URLURxR7YhGbgv56bfPsgMeyI+8/ZiEZVD7JHK1Rz+TmIDvfN5Glr9lj48c/JCV3Zp6wAdAPsIhjuoRzj65HYZCq5CBQixqtyNyeeIZWTwMhiT14PJaBUhNZ0BZ8NTTH755xnsx9v2k7JCNvlIeaJmLeeHEY35AGZbpNijjy/RnKlh68gsb7OL3Q47Dp5iYUElywP/WuVTHFxR4eB7jcocasAwh5p1R69tJo8P0/c2jOuOKryNEv9zzm5J4kqKWYUk=","ak.pv":"197","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-landing-page has-glyphicons"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>An official website of the United States Government</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="Home" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> English <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="es" data-drupal-link-system-path="node/19601" class="es"><a href="/es/government-entities/indian-tribal-governments" class="language-link" lang="es" hreflang="es" data-drupal-link-system-path="node/19601">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19601" class="zh-hans"><a href="/zh-hans/government-entities/indian-tribal-governments" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19601">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19601" class="zh-hant"><a href="/zh-hant/government-entities/indian-tribal-governments" class="language-link" lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19601">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19601" class="ko"><a href="/ko/government-entities/indian-tribal-governments" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/19601">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/19601" class="ru"><a href="/ru/government-entities/indian-tribal-governments" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/19601">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19601" class="vi"><a href="/vi/government-entities/indian-tribal-governments" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/19601">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19601" class="ht"><a href="/ht/government-entities/indian-tribal-governments" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/19601">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul block="pup_irs_informationmenu_2" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> Search <span class="sr-only">Toggle search</span> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" 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-mobile" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" 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" 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" name="field_pup_historical_1"><option value="All" >- Any -</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" 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" name="field_pup_historical"><option value="All" >- Any -</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"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Menu <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Main navigation</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/filing" aria-controls="accessible-megamenu-file-submenu" aria-expanded="false" aria-label="File menu has additional options. Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li class="active"><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601" class="is-active" aria-current="page">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </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 block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/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="Search" aria-label="Search" 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" >- Any -</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" >- Any -</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="Search" 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="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</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-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a href="/filing/file-an-amended-return">Amend Return</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Credits & Deductions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/credits-and-deductions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR...</span></li><li><a href="/credits-and-deductions-for-individuals" title="For you and your family">Individuals</a></li><li><a href="/credits-deductions/businesses" title="Standard mileage and other information">Businesses & Self-Employed</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Credit (EITC)</a></li><li><a href="/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a></li><li><a href="/credits-deductions/clean-vehicle-and-energy-credits">Clean Energy and Vehicle Credits</a></li><li><a href="/help/ita/how-much-is-my-standard-deduction">Standard Deduction</a></li><li><a href="/retirement-plans">Retirement Plans</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Forms & Instructions</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/forms-instructions" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">POPULAR FORMS & INSTRUCTIONS</span></li><li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return">Form 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 ">Form 1040 Instructions</a></li><li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification">Form W-9</a></li><li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return">Form 4506-T</a></li><li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate">Form W-4</a></li><li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return">Form 941</a></li><li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation">Form W-2</a></li><li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request">Form 9465</a></li><li><span class="mega-menu-column-header">POPULAR FOR TAX PROS</span></li><li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return">Form 1040-X</a></li><li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney">Form 2848</a></li><li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN">Form W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before 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">Main navigation</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/filing" class="top-level-nav-item">File</a> </li> <li> <a href="/payments" class="top-level-nav-item">Pay</a> </li> <li> <a href="/refunds" class="top-level-nav-item">Refunds</a> </li> <li> <a href="/credits-and-deductions" class="top-level-nav-item">Credits & Deductions</a> </li> <li> <a href="/forms-instructions" class="top-level-nav-item">Forms & Instructions</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=en xml:lang=en ><a href="/" lang=en xml:lang=en >Home</a></li><li lang=en xml:lang=en ><a href="/filing" lang=en xml:lang=en >File</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">More In File</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/how-to-file-your-taxes-step-by-step" title="Individuals" id="term-18191" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals</a> </li> <li class="level-2" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="child" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> </li> <li class="level-2" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="child" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="parent" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/tribal-government-issues" title="Tribal government" id="term-18106" rel="child" lang="en" xml:lang="en" hreflang="en">Tribal government</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/tribal-member-issues" title="Tribal members" id="term-18126" rel="child" lang="en" xml:lang="en" hreflang="en">Tribal members</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/gaming-and-casinos" title="Gaming and casinos" id="term-18096" rel="child" lang="en" xml:lang="en" hreflang="en">Gaming and casinos</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/employment-taxes" title="Employment taxes" id="term-18116" rel="child" lang="en" xml:lang="en" hreflang="en">Employment taxes</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/published-guidance-for-tribes" title="Published guidance for tribes" id="term-18121" rel="child" lang="en" xml:lang="en" hreflang="en">Published guidance for tribes</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/communication-outreach-and-education" title="Communication, outreach and education" id="term-18101" rel="child" lang="en" xml:lang="en" hreflang="en">Communication, outreach and education</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/news" title="Indian tribal government news" id="term-18111" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal government news</a> </li> <li class="level-3" data-indent-level="3"> <a href="/government-entities/indian-tribal-governments/contacts" title="Contact ITG" id="term-18091" rel="child" lang="en" xml:lang="en" hreflang="en">Contact ITG</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> </ul> </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> <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 announced it will hold Tribal consultations on the proposed rule on <strong>November 18, 19, and 20, 2024, at 1 p.m. ET</strong>.</p> <p>Treasury is accepting written comments received by <strong>December 17, 2024, 11:59 p.m. Alaska Time</strong>. Please submit written comments at <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>Also, written comments may be mailed to:</p> <p>Internal Revenue Service<br> CC:PA:01:PR (REG-113628-21), Room 5203<br> P.O. Box 7604, Ben Franklin Station<br> Washington, DC 20044</p> <p>Treasury is accepting written comments received by <strong>January 7, 2025, 11:59 p.m. Alaska Time</strong>.</p> <p>Additionally, Treasury announced it will hold Tribal consultations on the proposed rule on <strong>December 16, 17, and 18, 2024, at 1 p.m. ET</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<br> 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: 22-Oct-2024 </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" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/government-entities/indian-tribal-governments" data-a2a-title="Indian tribal governments"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print(); ga('send', 'event', 'Print Button', 'Print', 'Print Page');">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Our Agency <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/about-irs" data-drupal-link-system-path="node/18841">About IRS</a> </li> <li> <a href="https://jobs.irs.gov/">Careers</a> </li> <li> <a href="/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">Operations and Budget</a> </li> <li> <a href="/statistics" data-drupal-link-system-path="node/19746">Tax Statistics</a> </li> <li> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> <li class="last"> <a href="/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">Find a Local Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Know Your Rights <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">Taxpayer Bill of Rights</a> </li> <li> <a href="/taxpayer-advocate" data-drupal-link-system-path="node/18846">Taxpayer Advocate Service</a> </li> <li> <a href="/appeals" data-drupal-link-system-path="node/19036">Independent Office of Appeals</a> </li> <li> <a href="/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">Civil Rights </a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">FOIA</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">No FEAR Act Data</a> </li> <li class="last"> <a href="/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">Reliance on Guidance</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Resolve an Issue <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">IRS Notices and Letters</a> </li> <li> <a href="/identity-theft-central" data-drupal-link-system-path="node/19616">Identity Theft</a> </li> <li> <a href="/help/tax-scams" data-drupal-link-system-path="node/138436">Tax scams</a> </li> <li> <a href="/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">Tax Fraud</a> </li> <li> <a href="/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">Criminal Investigation</a> </li> <li class="last"> <a href="/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">Whistleblower Office</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Languages <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/help/languages" data-drupal-link-system-path="node/80696">Other Languages</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Related Sites <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">U.S. Treasury</a> </li> <li> <a href="https://www.treasury.gov/tigta/">Treasury Inspector General for Tax Administration</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">Privacy Policy</a> </li> <li class="last"> <a href="/accessibility" data-drupal-link-system-path="node/82611">Accessibility</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script>  </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"en","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5528176","entityCreated":"1495827958","entityStatus":"1","entityType":"node","entityBundle":"landing_page","entityId":"19601","entityTitle":"Indian tribal governments","primaryCategory":"government-entities","subCategory1":"indian-tribal-governments","field_pup_ot_guid":[],"field_pup_ot_url":"https:\/\/www.irs.gov\/government-entities\/indian-tribal-governments","entityTaxonomy":{"pup_audience":{"6631":"Indian Tribal Governments"},"pup_channels":{"2721":"Indian Tribal Governments"},"pup_navigation":{"18086":"Indian tribal governments"},"pup_organization":{"14206":"SE:T:GE:ITG"},"pup_topic":{"9551":"Indian Tribal Governments"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/19601","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1kmFy4yAMhS9kzJEYGVSsLUaMJJL69ouTuEna3T8e3qc3D2EJYmRJxDVsWLt6eNfhSimjTZCSMdTdn4f5Q7jatDCbmkDzjRtfUF6IMRejNsWVFatP0huU-a4eMBRa_P04R9UpgUGBHcUvuMKFWAbjay0MaXjrZyiwYBn1k7qDugd1tuKGE37ZQc8bH3LKzLlgMMg-j89PPcMf-HqH29RAII_HrHqmPcnca-tLIV0xTa23sICiz4UXKE7J0H0gWBfUWzV-YiJjCa30TFX9v-DNeY8IinKhiHfjD3bzkYx5VSi7UVSnUajZs3I28h_8q7_Xou3jj-VvvIHF1a1IebUnxAzuWJIXUvvvzK2PLXDC1zGlmkasa5Bf6pWruy2Ta0L1ma8IMm59y1Pa2pjO0fw2NuxdhmP_hNLw6q4D-WMgfwG2yiHU","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/site-index-search":true},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_ZoPoO5DF3081cG_--6a4irNToP7H0xYbNoKK__Uy5WY.js?scope=footer&delta=0&language=en&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H87Kc9Tro9m5q5urkV6gpZMKvtee2sEmHv6itSg4kjI.js?scope=footer&delta=2&language=en&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> <script src="/modules/contrib/google_tag/js/gtm.js?snd8s5"></script> <script src="/modules/contrib/google_tag/js/gtag.js?snd8s5"></script> <script src="/pub/js/js_RWlequlfg5m2uyYvRqpUJ34rrBMcm05ZDDQwr-f5GB0.js?scope=footer&delta=5&language=en&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> </body> </html>

CINXE.COM

Indian tribal governments | Internal Revenue Service