Indian tribal governments | Internal Revenue Service

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Use the spacebar to open the Hồ sơ sub menu or enter to navigate to the Hồ sơ page." role="application" id="accessible-megamenu-nav-item-0">Hồ sơ</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-ho-so-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/vi/filing" class="mobile-only-text" id="accessible-megamenu-ho-so-submenu-0" data-drupal-link-system-path="node/19656">Tổng quan</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-ho-so-submenu-1">THÔNG TIN DÀNH CHO</span> </li> <li><a href="/vi/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-ho-so-submenu-2" data-drupal-link-system-path="node/19456">Cá nhân</a> </li> <li><a href="/vi/businesses" id="accessible-megamenu-ho-so-submenu-3" data-drupal-link-system-path="node/18976">Doanh nghiệp & tự làm chủ</a> </li> <li><a href="/vi/individuals/international-taxpayers" id="accessible-megamenu-ho-so-submenu-4" data-drupal-link-system-path="node/19696">Người đóng thuế quốc tế</a> </li> <li><a href="/vi/charities-and-nonprofits" id="accessible-megamenu-ho-so-submenu-5" data-drupal-link-system-path="node/58461">Từ thiện và phi lợi nhuận</a> </li> <li class="active"><a href="/vi/government-entities/indian-tribal-governments" id="accessible-megamenu-ho-so-submenu-6" data-drupal-link-system-path="node/19601" class="is-active" aria-current="page">Chính Quyền Bộ Lạc Người Mỹ Bản Địa</a> </li> <li><a href="/vi/government-entities/federal-state-local-governments" id="accessible-megamenu-ho-so-submenu-7" data-drupal-link-system-path="node/19446">Chính Quyền Liên Bang, Tiểu Bang và Địa Phương</a> </li> <li><a href="/vi/tax-exempt-bonds" id="accessible-megamenu-ho-so-submenu-8" data-drupal-link-system-path="node/19671">Công Khố Phiếu Được Miễn Thuế</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-ho-so-submenu-9">NỘP HỒ SƠ CHO CÁ NHÂN</span> </li> <li><a href="/vi/filing/individuals/how-to-file" id="accessible-megamenu-ho-so-submenu-10" data-drupal-link-system-path="node/22856">Cách nộp tờ khai thuế</a> </li> <li><a href="/vi/filing/individuals/when-to-file" id="accessible-megamenu-ho-so-submenu-11" data-drupal-link-system-path="node/22726">Khi nào nộp tờ khai thuế</a> </li> <li><a href="/vi/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-ho-so-submenu-12" data-drupal-link-system-path="node/2442">Nơi nộp tờ khai thuế</a> </li> <li><a href="/vi/filing/individuals/update-my-information" id="accessible-megamenu-ho-so-submenu-13" data-drupal-link-system-path="node/22861">Cập nhật thông tin của bạn</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-ho-so-submenu-14">PHỔ BIẾN</span> </li> <li><a href="/vi/individuals/get-transcript" id="accessible-megamenu-ho-so-submenu-15" data-drupal-link-system-path="node/136676">Nhận hồ sơ thuế của quý vị</a> </li> <li><a href="/vi/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-ho-so-submenu-16" data-drupal-link-system-path="node/17153">Nộp đơn xin Số nhận diện chủ hãng (EIN)</a> </li> <li><a href="/vi/filing/wheres-my-amended-return" id="accessible-megamenu-ho-so-submenu-17" data-drupal-link-system-path="node/17175">Kiểm Tra Tình Trạng Tờ Khai Được Điều Chỉnh của Quý Vị</a> </li> <li><a href="/vi/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-ho-so-submenu-18" data-drupal-link-system-path="node/16696">Nhận một Pin bảo vệ danh tánh (IP PIN)</a> </li> <li><a href="/vi/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-ho-so-submenu-19" data-drupal-link-system-path="node/54546">Làm thuế của bạn miễn phí</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/vi/payments" aria-controls="accessible-megamenu-tra-tien-submenu" aria-expanded="false" aria-label="Trả tiền menu has additional options. Use the spacebar to open the Trả tiền sub menu or enter to navigate to the Trả tiền page." role="application" id="accessible-megamenu-nav-item-1">Trả tiền</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tra-tien-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/vi/payments" class="mobile-only-text" id="accessible-megamenu-tra-tien-submenu-0" data-drupal-link-system-path="node/19551">Tổng quan</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-tra-tien-submenu-1">TRẢ TIỀN QUA</span> </li> <li><a href="/vi/payments/direct-pay-with-bank-account" id="accessible-megamenu-tra-tien-submenu-2" data-drupal-link-system-path="node/10224">Tài khoản ngân hàng (Direct Pay)</a> </li> <li><a href="/vi/payments/online-payment-agreement-application" id="accessible-megamenu-tra-tien-submenu-3" data-drupal-link-system-path="node/16716">Chương trình trả tiền (Hợp đồng trả góp)</a> </li> <li><a href="/vi/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-tra-tien-submenu-4" data-drupal-link-system-path="node/15488">Hệ Thống Trả Tiền Thuế Liên Bang Dạng Điện Tử (Electronic Federal Tax Payment System, hay EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-tra-tien-submenu-5">PHỔ BIẾN</span> </li> <li><a href="/vi/payments/online-account-for-individuals" id="accessible-megamenu-tra-tien-submenu-6" data-drupal-link-system-path="node/11608">Tài Khoản Trực Tuyến của Quý Vị</a> </li> <li><a href="/vi/individuals/tax-withholding-estimator" id="accessible-megamenu-tra-tien-submenu-7" data-drupal-link-system-path="node/107181">Công Cụ Ước Tính Tiền Khấu Lưu Thuế của IRS</a> </li> <li><a href="/vi/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-tra-tien-submenu-8" data-drupal-link-system-path="node/17135">Thuế phỏng định</a> </li> <li><a href="/vi/payments/penalties" id="accessible-megamenu-tra-tien-submenu-9" data-drupal-link-system-path="node/91826">Tiền phạt</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/vi/refunds" aria-controls="accessible-megamenu-hoan-thue-submenu" aria-expanded="false" aria-label="Hoàn thuế menu has additional options. Use the spacebar to open the Hoàn thuế sub menu or enter to navigate to the Hoàn thuế page." role="application" id="accessible-megamenu-nav-item-2">Hoàn thuế</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hoan-thue-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/vi/refunds" class="mobile-only-text" id="accessible-megamenu-hoan-thue-submenu-0" data-drupal-link-system-path="node/130131">Tổng quan</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/vi/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hoan-thue-submenu-1" data-drupal-link-system-path="node/19556">Tiền Hoàn Thuế của Tôi Đâu?</a> </li> <li><a href="/vi/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hoan-thue-submenu-2" data-drupal-link-system-path="node/10971">Chuyển khoản trực tiếp</a> </li> <li><a href="/vi/taxtopics/tc203" id="accessible-megamenu-hoan-thue-submenu-3" data-drupal-link-system-path="node/67936">Hoàn thuế đã giảm</a> </li> <li><a href="/vi/filing/file-an-amended-return" id="accessible-megamenu-hoan-thue-submenu-4" data-drupal-link-system-path="node/128551">Điều chỉnh tờ </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/vi/credits-and-deductions" aria-controls="accessible-megamenu-tin-thue-khoan-khau-tru-submenu" aria-expanded="false" aria-label="Tín thuế & khoản khấu trừ menu has additional options. Use the spacebar to open the Tín thuế & khoản khấu trừ sub menu or enter to navigate to the Tín thuế & khoản khấu trừ page." role="application" id="accessible-megamenu-nav-item-3">Tín thuế & khoản khấu trừ</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/vi/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-0" data-drupal-link-system-path="node/80206">Tổng quan</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-1">THÔNG TIN DÀNH CHO</span> </li> <li><a href="/vi/credits-and-deductions-for-individuals" title="Dành cho quý vị và gia đình" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-2" data-drupal-link-system-path="node/5">Cá nhân</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Dành cho quý vị và gia đình </span> </li> <li><a href="/vi/credits-deductions/businesses" title="Số dặm tiêu chuẩn và thông tin khác" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-3" data-drupal-link-system-path="node/19941">Doanh nghiệp & tự làm chủ</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Số dặm tiêu chuẩn và thông tin khác </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-4">PHỔ BIẾN</span> </li> <li><a href="/vi/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-5" data-drupal-link-system-path="node/18966">Tín thuế thu nhập do lao động (EITC)</a> </li> <li><a href="/vi/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-6" data-drupal-link-system-path="node/771">Tín thuế Trẻ em</a> </li> <li><a href="/vi/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-7" data-drupal-link-system-path="node/126641">Tính thuế Xe sạch và Năng lượng</a> </li> <li><a href="/vi/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-8" data-drupal-link-system-path="node/5229">Mức khấu trừ thuế tiêu chuẩn</a> </li> <li><a href="/vi/retirement-plans" id="accessible-megamenu-tin-thue-khoan-khau-tru-submenu-9" data-drupal-link-system-path="node/19741">Các Chương Trình Hưu Trí</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/vi/forms-instructions" aria-controls="accessible-megamenu-mau-don-huong-dan-submenu" aria-expanded="false" aria-label="Mẫu đơn & hướng dẫn menu has additional options. Use the spacebar to open the Mẫu đơn & hướng dẫn sub menu or enter to navigate to the Mẫu đơn & hướng dẫn page." role="application" id="accessible-megamenu-nav-item-4">Mẫu đơn & hướng dẫn</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-mau-don-huong-dan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/vi/forms-instructions" class="mobile-only-text" id="accessible-megamenu-mau-don-huong-dan-submenu-0" data-drupal-link-system-path="node/6">Tổng quan</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-mau-don-huong-dan-submenu-1">MẪU ĐƠN & HƯỚNG DẪN</span> </li> <li><a href="/vi/forms-pubs/about-form-1040" title="Hồ sơ khai thuế cá nhân" id="accessible-megamenu-mau-don-huong-dan-submenu-2" data-drupal-link-system-path="node/16022">Mẫu đơn 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Hồ sơ khai thuế cá nhân </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Hướng dẫn dành cho mẫu đơn 1040" id="accessible-megamenu-mau-don-huong-dan-submenu-3">Hướng dẫn mẫu đơn 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Hướng dẫn dành cho mẫu đơn 1040 </span> </li> <li><a href="/vi/forms-pubs/about-form-w-9" title="Yêu cầu Mã số Người đóng thuế (TIN) và Chứng nhận" id="accessible-megamenu-mau-don-huong-dan-submenu-4" data-drupal-link-system-path="node/15825">Mẫu đơn W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Yêu cầu Mã số Người đóng thuế (TIN) và Chứng nhận </span> </li> <li><a href="/vi/forms-pubs/about-form-4506-t" title="Yêu cầu Bản ghi hồ sơ khai thuế" id="accessible-megamenu-mau-don-huong-dan-submenu-5" data-drupal-link-system-path="node/10554">Mẫu đơn 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Yêu cầu Bản ghi hồ sơ khai thuế </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/vi/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Chứng thư cho phép tạm thu thuế của nhân viên" id="accessible-megamenu-mau-don-huong-dan-submenu-6" data-drupal-link-system-path="node/15498">Mẫu đơn W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Chứng thư cho phép tạm thu thuế của nhân viên </span> </li> <li><a href="/vi/forms-pubs/about-form-941" title="Tờ khai thuế liên bang theo quý của chủ thuê lao động" id="accessible-megamenu-mau-don-huong-dan-submenu-7" data-drupal-link-system-path="node/53446">Mẫu đơn 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Tờ khai thuế liên bang theo quý của chủ thuê lao động </span> </li> <li><a href="/vi/forms-pubs/about-form-w-2" title="Chủ thuê lao động hoạt động thương mại hay kinh doanh mà trả tiền thù lao" id="accessible-megamenu-mau-don-huong-dan-submenu-8" data-drupal-link-system-path="node/5737">Mẫu đơn W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Chủ thuê lao động hoạt động thương mại hay kinh doanh mà trả tiền thù lao </span> </li> <li><a href="/vi/forms-pubs/about-form-9465" title="Yêu cầu hợp đồng trả góp" id="accessible-megamenu-mau-don-huong-dan-submenu-9" data-drupal-link-system-path="node/15532">Mẫu đơn 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Yêu cầu hợp đồng trả góp </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-mau-don-huong-dan-submenu-10">PHỔ BIẾN DÀNH CHO CHUYÊN GIA THUẾ</span> </li> <li><a href="/vi/forms-pubs/about-form-1040x" title="Điều chỉnh/sửa hồ sơ khai thuế" id="accessible-megamenu-mau-don-huong-dan-submenu-11" data-drupal-link-system-path="node/19996">Mẫu đơn 1040-X </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Điều chỉnh/sửa hồ sơ khai thuế </span> </li> <li><a href="/vi/forms-pubs/about-form-2848" title="Yêu cầu quyền được đại diện cho người khác" id="accessible-megamenu-mau-don-huong-dan-submenu-12" data-drupal-link-system-path="node/15839">Mẫu đơn 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Yêu cầu quyền được đại diện cho người khác </span> </li> <li><a href="/vi/forms-pubs/about-form-w-7" title="Xin cấp một số ITIN" id="accessible-megamenu-mau-don-huong-dan-submenu-13" data-drupal-link-system-path="node/15536">Mẫu đơn W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Xin cấp một số ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Quy tắc về thực hành trước IRS" id="accessible-megamenu-mau-don-huong-dan-submenu-14">Thông tư 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Quy tắc về thực hành trước 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="/vi/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" class="control-label">Search</label> <input placeholder="Tìm kiếm" aria-label="Tìm kiếm" 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" 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" >- Bất kỳ -</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" >- Bất kỳ -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" 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title="Điều chỉnh/sửa hồ sơ khai thuế">Mẫu đơn 1040-X </a></li><li><a href="/vi/forms-pubs/about-form-2848" title="Yêu cầu quyền được đại diện cho người khác">Mẫu đơn 2848</a></li><li><a href="/vi/forms-pubs/about-form-w-7" title="Xin cấp một số ITIN">Mẫu đơn W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Quy tắc về thực hành trước IRS">Thông tư 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">Điều hướng chính</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/vi/filing" class="top-level-nav-item">Hồ sơ</a> </li> <li> <a href="/vi/payments" class="top-level-nav-item">Trả tiền</a> </li> <li> <a href="/vi/refunds" class="top-level-nav-item">Hoàn thuế</a> </li> <li> <a href="/vi/credits-and-deductions" class="top-level-nav-item">Tín 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<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=vi xml:lang=vi ><a href="/vi" lang=vi xml:lang=vi >Trang chủ</a></li><li lang=vi xml:lang=vi ><a href="/vi/filing" lang=vi xml:lang=vi >Khai thuế</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" 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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="/vi/how-to-file-your-taxes-step-by-step" title="Cá Nhân" id="term-18191" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Cá Nhân</a> </li> <li class="level-2" data-indent-level="2"> <a href="/vi/businesses" title="Doanh Nghiệp và Người Tự Kinh Doanh" id="term-17741" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Doanh Nghiệp và Người Tự Kinh Doanh</a> </li> <li class="level-2" data-indent-level="2"> <a href="/vi/charities-and-nonprofits" title="Từ Thiện và Phi Lợi Nhuận" id="term-17426" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Từ Thiện và Phi Lợi Nhuận</a> </li> <li class="level-2" data-indent-level="2"> <a href="/vi/individuals/international-taxpayers" title="Người Đóng Thuế Quốc Tế" id="term-18241" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Người Đóng Thuế Quốc Tế</a> </li> <li class="level-2" data-indent-level="2"> <a href="/vi/government-entities/governmental-liaisons" title="Liên Kết Chính Phủ (tiếng Anh)" id="term-18021" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Liên Kết Chính Phủ (tiếng Anh)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/vi/government-entities/federal-state-local-governments" title="Chính Quyền Liên Bang, Tiểu Bang, Địa Phương (tiếng Anh)" id="term-17971" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Chính Quyền Liên Bang, Tiểu Bang, Địa Phương (tiếng Anh)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/vi/government-entities/indian-tribal-governments" title="Chính Phủ Bộ Lạc Thổ Dân (tiếng Anh)" id="term-18086" rel="parent" lang="vi" xml:lang="vi" hreflang="vi">Chính Phủ Bộ Lạc Thổ Dân (tiếng Anh)</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/tribal-government-issues" title="Chính Quyền Bộ Lạc (tiếng Anh)" id="term-18106" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Chính Quyền Bộ Lạc (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/tribal-member-issues" title="Thành Viên Bộ Lạc (tiếng Anh)" id="term-18126" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Thành Viên Bộ Lạc (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/gaming-and-casinos" title="Cá Cược và Sòng Bạc (tiếng Anh)" id="term-18096" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Cá Cược và Sòng Bạc (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/employment-taxes" title="Thuế Lao Động (tiếng Anh)" id="term-18116" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Thuế Lao Động (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/published-guidance-for-tribes" title="Hướng Dẫn đã Phát Hành cho các Bộ Lạc (tiếng Anh)" id="term-18121" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Hướng Dẫn đã Phát Hành cho các Bộ Lạc (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/communication-outreach-and-education" title="Giao Tiếp, Tiếp Cận & Giáo Dục (tiếng Anh)" id="term-18101" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Giao Tiếp, Tiếp Cận & Giáo Dục (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/news" title="Tin Tức về Chính Phủ Bộ Lạc Da Đỏ (tiếng Anh)" id="term-18111" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Tin Tức về Chính Phủ Bộ Lạc Da Đỏ (tiếng Anh)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/vi/government-entities/indian-tribal-governments/contacts" title="Liên lạc ITG (tiếng Anh)" id="term-18091" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Liên lạc ITG (tiếng Anh)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/vi/tax-exempt-bonds" title="Trái Phiếu Miễn Thuế (tiếng Anh)" id="term-18136" rel="child" lang="vi" xml:lang="vi" hreflang="vi">Trái Phiếu Miễn Thuế (tiếng Anh)</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><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"> Trang này chưa được phiên dịch sang tiếng Việt vì chúng tôi hiện không có bản phiên dịch bằng ngôn ngữ quý vị ưa chuộng. <a href="https://www.irs.gov/vi/help/let-us-help-you#help">Nhận trợ giúp bằng ngôn ngữ của quý vị</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 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" 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