Indian tribal governments | Internal Revenue Service

<!DOCTYPE html> <html lang="ru" 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." /> <meta http-equiv="content-language" content="en" /> <meta name="robots" content="noindex, nofollow" /> <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" /> <link rel="canonical" href="https://www.irs.gov/government-entities/indian-tribal-governments" /> <link rel="shortlink" href="https://www.irs.gov/node/19601" /> <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=ru&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=ru&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=ru&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=ru&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=ru&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="bdpnbevydu4r2z2efsla-f-2886d4f83-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":163,"ak.ipv":4,"ak.proto":"http/1.0","ak.rid":"5336528d","ak.r":40284,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":42328,"ak.gh":"23.45.45.29","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732521110","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==lFgvpTumZpZPmE7Oxp48AqgFKTyDbxW9J8vN+k0fQelLBesOgcgJX5WpG1M7rxA5EfnUIE2xVAMdxFKKSelkUjMwoySjK3yUPvGAmo2tuCQBt9isBmfu11oa55OUy+sURa34R6Drcgf17Nlp6sKaF0zHQfTJUXJ5jVr6lHkVx/mPbTR3YJpZdAqA+hmeKaHkD5X11iXvg6ketkrGlf52FB1LYVzhQazrptr5Pd4+yI66ALQzC919TqOJ4Q5svOkM6pljtlXUDeV75Ffe8YNI14fyWODiadSYw5Wk0xase7uJE1NWEm5zF/U7Jzt847j/P5OXWelci7Fep3ALpmTUmB22t8o6Ja6p8lIWLsAqTU8/2bfdOUZgs0gy1NcYsx0Li2CFHpF8FMD78tw4kltZwgI2rngIsu3yQHhqCJ/JvF0=","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>Официальный веб-сайт правительства Соединенных Штатов</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="/ru" title="домашняя страница" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="домашняя страница" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="домашняя страница" 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"> Русский <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/19601" class="en"><a href="/government-entities/indian-tribal-governments" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/19601">English</a></li><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="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-ru"> <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="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> <li> <a href="/ru/newsroom" title="Новости" data-drupal-link-system-path="node/19646">Новости</a> </li> <li> <a href="/ru/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li class="last"> <a href="/ru/tax-professionals" data-drupal-link-system-path="node/11">Налоговые специалисты</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"> Поиск <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="/ru/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="Поиск" aria-label="Поиск" 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" >- любой -</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" >- любой -</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="Поиск" 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="Поиск"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Поиск</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="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</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"> Меню <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">Главное меню</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ru" 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="/ru/filing" aria-controls="accessible-megamenu-fayl-submenu" aria-expanded="false" aria-label="Файл menu has additional options. Use the spacebar to open the Файл sub menu or enter to navigate to the Файл page." role="application" id="accessible-megamenu-nav-item-0">Файл</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fayl-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ru/filing" class="mobile-only-text" id="accessible-megamenu-fayl-submenu-0" data-drupal-link-system-path="node/19656">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-1">ИНФОРМАЦИЯ ДЛЯ</span> </li> <li><a href="/ru/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-fayl-submenu-2" data-drupal-link-system-path="node/19456">Физические лица</a> </li> <li><a href="/ru/charities-and-nonprofits" id="accessible-megamenu-fayl-submenu-3" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li><a href="/ru/businesses" id="accessible-megamenu-fayl-submenu-4" data-drupal-link-system-path="node/18976">Компания и самозанятое лицо</a> </li> <li><a href="/ru/individuals/international-taxpayers" id="accessible-megamenu-fayl-submenu-5" data-drupal-link-system-path="node/19696">Международные налогоплательщики</a> </li> <li class="active"><a href="/ru/government-entities/indian-tribal-governments" id="accessible-megamenu-fayl-submenu-6" data-drupal-link-system-path="node/19601" class="is-active" aria-current="page">Индейские племенные органы власти</a> </li> <li><a href="/ru/government-entities/federal-state-local-governments" id="accessible-megamenu-fayl-submenu-7" data-drupal-link-system-path="node/19446">Федеральные, штатные и местные органы власти</a> </li> <li><a href="/ru/tax-exempt-bonds" id="accessible-megamenu-fayl-submenu-8" data-drupal-link-system-path="node/19671">Облигации, освобожденные от налогообложения</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-9">ПОДАЧА НАЛОГОВЫХ ДЕКЛАРАЦИЙ ФИЗИЧЕСКИМИ ЛИЦАМИ</span> </li> <li><a href="/ru/filing/individuals/how-to-file" id="accessible-megamenu-fayl-submenu-10" data-drupal-link-system-path="node/22856">Как подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/individuals/when-to-file" id="accessible-megamenu-fayl-submenu-11" data-drupal-link-system-path="node/22726">Когда подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-fayl-submenu-12" data-drupal-link-system-path="node/2442">Куда подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/individuals/update-my-information" id="accessible-megamenu-fayl-submenu-13" data-drupal-link-system-path="node/22861">Обновите свои данные</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-14">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/individuals/get-transcript" id="accessible-megamenu-fayl-submenu-15" data-drupal-link-system-path="node/136676">Получение вашей налоговой документации</a> </li> <li><a href="/ru/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-fayl-submenu-16" data-drupal-link-system-path="node/17153">Идентификационный номер работодателя (EIN)</a> </li> <li><a href="/ru/filing/wheres-my-amended-return" id="accessible-megamenu-fayl-submenu-17" data-drupal-link-system-path="node/17175">Проверьте статус своей декларации с внесенными поправками</a> </li> <li><a href="/ru/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-fayl-submenu-18" data-drupal-link-system-path="node/16696">Получение Индивидуального номера для защиты личных данных (IP PIN))</a> </li> <li><a href="/ru/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-fayl-submenu-19" data-drupal-link-system-path="node/54546">Получите статус возврата </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/payments" aria-controls="accessible-megamenu-uplata-submenu" aria-expanded="false" aria-label="Уплата menu has additional options. Use the spacebar to open the Уплата sub menu or enter to navigate to the Уплата page." role="application" id="accessible-megamenu-nav-item-1">Уплата</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-uplata-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ru/payments" class="mobile-only-text" id="accessible-megamenu-uplata-submenu-0" data-drupal-link-system-path="node/19551">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-uplata-submenu-1">УПЛАТА С ПОМОЩЬЮ</span> </li> <li><a href="/ru/payments/direct-pay-with-bank-account" id="accessible-megamenu-uplata-submenu-2" data-drupal-link-system-path="node/10224">Банковский счет (прямая уплата)</a> </li> <li><a href="/ru/payments/online-payment-agreement-application" id="accessible-megamenu-uplata-submenu-3" data-drupal-link-system-path="node/16716">Программа уплаты (соглашение об уплате в рассрочку</a> </li> <li><a href="/ru/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-uplata-submenu-4" data-drupal-link-system-path="node/15488">Электронная система уплаты федеральных налогов (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-uplata-submenu-5">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/payments/online-account-for-individuals" id="accessible-megamenu-uplata-submenu-6" data-drupal-link-system-path="node/11608">Ваш онлайн-счет</a> </li> <li><a href="/ru/individuals/tax-withholding-estimator" id="accessible-megamenu-uplata-submenu-7" data-drupal-link-system-path="node/107181">Средство оценки удержанного налога Налогового управление США (IRS)</a> </li> <li><a href="/ru/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-uplata-submenu-8" data-drupal-link-system-path="node/17135">Расчетный налог</a> </li> <li><a href="/ru/payments/penalties" id="accessible-megamenu-uplata-submenu-9" data-drupal-link-system-path="node/91826">Штрафы</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/refunds" aria-controls="accessible-megamenu-vozvraty-naloga-submenu" aria-expanded="false" aria-label="Возвраты налога menu has additional options. Use the spacebar to open the Возвраты налога sub menu or enter to navigate to the Возвраты налога page." role="application" id="accessible-megamenu-nav-item-2">Возвраты налога</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-vozvraty-naloga-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ru/refunds" class="mobile-only-text" id="accessible-megamenu-vozvraty-naloga-submenu-0" data-drupal-link-system-path="node/130131">Обзор</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ru/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-vozvraty-naloga-submenu-1" data-drupal-link-system-path="node/19556">Где мой возврат переплаченных налогов?</a> </li> <li><a href="/ru/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-vozvraty-naloga-submenu-2" data-drupal-link-system-path="node/10971">Прямой вклад</a> </li> <li><a href="/ru/taxtopics/tc203" id="accessible-megamenu-vozvraty-naloga-submenu-3" data-drupal-link-system-path="node/67936">Уменьшенные возвраты налога</a> </li> <li><a href="/ru/filing/file-an-amended-return" id="accessible-megamenu-vozvraty-naloga-submenu-4" data-drupal-link-system-path="node/128551">Подайте декларацию с поправками</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/credits-and-deductions" aria-controls="accessible-megamenu-nalogovye-zachety-i-vychety-submenu" aria-expanded="false" aria-label="Налоговые зачеты и вычеты menu has additional options. Use the spacebar to open the Налоговые зачеты и вычеты sub menu or enter to navigate to the Налоговые зачеты и вычеты page." role="application" id="accessible-megamenu-nav-item-3">Налоговые зачеты и вычеты</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ru/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-0" data-drupal-link-system-path="node/80206">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-1">ИНФОРМАЦИЯ ДЛЯ</span> </li> <li><a href="/ru/credits-and-deductions-for-individuals" title="Для вас и вашей семьи" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-2" data-drupal-link-system-path="node/5">Физические лица</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Для вас и вашей семьи </span> </li> <li><a href="/ru/credits-deductions/businesses" title="Стандартная ставка за пробег в милях и другая информация" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-3" data-drupal-link-system-path="node/19941">Компания и самозанятое лицо</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Стандартная ставка за пробег в милях и другая информация </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-4">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-5" data-drupal-link-system-path="node/18966">Налоговый зачет за заработанный доход (EITC)</a> </li> <li><a href="/ru/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-6" data-drupal-link-system-path="node/771">Налоговый зачет, выплачиваемый за ребенка</a> </li> <li><a href="/ru/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-7" data-drupal-link-system-path="node/126641">Зачеты за экологически чистые автомобили и энергоэффективность жилья</a> </li> <li><a href="/ru/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-8" data-drupal-link-system-path="node/5229">Стандартный вычет</a> </li> <li><a href="/ru/retirement-plans" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-9" data-drupal-link-system-path="node/19741">Пенсионные программы</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/forms-instructions" aria-controls="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu" aria-expanded="false" aria-label="Налоговые формы и инструкции menu has additional options. Use the spacebar to open the Налоговые формы и инструкции sub menu or enter to navigate to the Налоговые формы и инструкции page." role="application" id="accessible-megamenu-nav-item-4">Налоговые формы и инструкции</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ru/forms-instructions" class="mobile-only-text" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-0" data-drupal-link-system-path="node/6">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-1">НАЛОГОВЫЕ ФОРМЫ И ИНСТРУКЦИИ</span> </li> <li><a href="/ru/forms-pubs/about-form-1040" title="Индивидуальная налоговая декларация" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-2" data-drupal-link-system-path="node/16022">Форма 1040 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Индивидуальная налоговая декларация </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Инструкции к форме 1040" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-3">Инструкции к форме 1040 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Инструкции к форме 1040 </span> </li> <li><a href="/ru/forms-pubs/about-form-w-9" title="Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-4" data-drupal-link-system-path="node/15825">Форма W-9 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации </span> </li> <li><a href="/ru/forms-pubs/about-form-4506-t" title="Запрос выписки из налоговой декларации" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-5" data-drupal-link-system-path="node/10554">Форма 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос выписки из налоговой декларации </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ru/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-6" data-drupal-link-system-path="node/15498">Форма W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы </span> </li> <li><a href="/ru/forms-pubs/about-form-941" title="Квартальная Федеральная налоговая декларацию работодателя" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-7" data-drupal-link-system-path="node/53446">Форма 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Квартальная Федеральная налоговая декларацию работодателя </span> </li> <li><a href="/ru/forms-pubs/about-form-w-2" title="Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-8" data-drupal-link-system-path="node/5737">Форма W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию </span> </li> <li><a href="/ru/forms-pubs/about-form-9465" title="Запрос договора рассрочки" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-9" data-drupal-link-system-path="node/15532">Форма 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос договора рассрочки </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-10">АКТУАЛЬНЫЕ ВОПРОСЫ ДЛЯ НАЛОГОВЫХ СПЕЦИАЛИСТОВ</span> </li> <li><a href="/ru/forms-pubs/about-form-1040x" title="Исправленная декларация о выплате индивидуального подоходного налога США" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-11" data-drupal-link-system-path="node/19996">Форма 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Исправленная декларация о выплате индивидуального подоходного налога США </span> </li> <li><a href="/ru/forms-pubs/about-form-2848" title="Заявление на получение доверенности" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-12" data-drupal-link-system-path="node/15839">Форма 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Заявление на получение доверенности </span> </li> <li><a href="/ru/forms-pubs/about-form-w-7" title="Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN)" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-13" data-drupal-link-system-path="node/15536">Форма W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN) </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Правила, регулирующие практику взаимодействия с Налоговым управлением США" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-14">Циркуляр 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Правила, регулирующие практику взаимодействия с Налоговым управлением США </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="/ru/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="Поиск" aria-label="Поиск" 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" >- любой -</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" >- любой -</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="Поиск" 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="Поиск"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Поиск</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-ru"> <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="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> <li> <a href="/ru/newsroom" title="Новости" data-drupal-link-system-path="node/19646">Новости</a> </li> <li> <a href="/ru/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li class="last"> <a href="/ru/tax-professionals" data-drupal-link-system-path="node/11">Налоговые специалисты</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="#">Файл</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/filing" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">ИНФОРМАЦИЯ ДЛЯ</span></li><li><a href="/ru/how-to-file-your-taxes-step-by-step">Физические лица</a></li><li><a href="/ru/charities-and-nonprofits">Благотворительные и некоммерческие организации</a></li><li><a href="/ru/businesses">Компания и самозанятое лицо</a></li><li><a href="/ru/individuals/international-taxpayers">Международные налогоплательщики</a></li><li><a href="/ru/government-entities/indian-tribal-governments">Индейские племенные органы власти</a></li><li><a href="/ru/government-entities/federal-state-local-governments">Федеральные, штатные и местные органы власти</a></li><li><a href="/ru/tax-exempt-bonds">Облигации, освобожденные от налогообложения</a></li><li><span class="mega-menu-column-header">ПОДАЧА НАЛОГОВЫХ ДЕКЛАРАЦИЙ ФИЗИЧЕСКИМИ ЛИЦАМИ</span></li><li><a href="/ru/filing/individuals/how-to-file">Как подавать налоговую декларацию</a></li><li><a href="/ru/filing/individuals/when-to-file">Когда подавать налоговую декларацию</a></li><li><a href="/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Куда подавать налоговую декларацию</a></li><li><a href="/ru/filing/individuals/update-my-information">Обновите свои данные</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ</span></li><li><a href="/ru/individuals/get-transcript">Получение вашей налоговой документации</a></li><li><a href="/ru/businesses/small-businesses-self-employed/get-an-employer-identification-number">Идентификационный номер работодателя (EIN)</a></li><li><a href="/ru/filing/wheres-my-amended-return">Проверьте статус своей декларации с внесенными поправками</a></li><li><a href="/ru/identity-theft-fraud-scams/get-an-identity-protection-pin">Получение Индивидуального номера для защиты личных данных (IP PIN))</a></li><li><a href="/ru/filing/irs-free-file-do-your-taxes-for-free">Получите статус возврата </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Уплата</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/payments" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">УПЛАТА С ПОМОЩЬЮ</span></li><li><a href="/ru/payments/direct-pay-with-bank-account">Банковский счет (прямая уплата)</a></li><li><a href="/ru/payments/online-payment-agreement-application">Программа уплаты (соглашение об уплате в рассрочку</a></li><li><a href="/ru/payments/eftps-the-electronic-federal-tax-payment-system">Электронная система уплаты федеральных налогов (EFTPS)</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ</span></li><li><a href="/ru/payments/online-account-for-individuals">Ваш онлайн-счет</a></li><li><a href="/ru/individuals/tax-withholding-estimator">Средство оценки удержанного налога Налогового управление США (IRS)</a></li><li><a href="/ru/businesses/small-businesses-self-employed/estimated-taxes">Расчетный налог</a></li><li><a href="/ru/payments/penalties">Штрафы</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Возвраты налога</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/refunds" class="mobile-only-text">Обзор</a></li><li><a href="/ru/wheres-my-refund" class="mega-menu-column-header">Где мой возврат переплаченных налогов?</a></li><li><a href="/ru/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Прямой вклад</a></li><li><a href="/ru/taxtopics/tc203">Уменьшенные возвраты налога</a></li><li><a href="/ru/filing/file-an-amended-return">Подайте декларацию с поправками</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Налоговые зачеты и вычеты</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/credits-and-deductions" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">ИНФОРМАЦИЯ ДЛЯ</span></li><li><a href="/ru/credits-and-deductions-for-individuals" title="Для вас и вашей семьи">Физические лица</a></li><li><a href="/ru/credits-deductions/businesses" title="Стандартная ставка за пробег в милях и другая информация">Компания и самозанятое лицо</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ</span></li><li><a href="/ru/credits-deductions/individuals/earned-income-tax-credit-eitc">Налоговый зачет за заработанный доход (EITC)</a></li><li><a href="/ru/credits-deductions/individuals/child-tax-credit">Налоговый зачет, выплачиваемый за ребенка</a></li><li><a href="/ru/credits-deductions/clean-vehicle-and-energy-credits">Зачеты за экологически чистые автомобили и энергоэффективность жилья</a></li><li><a href="/ru/help/ita/how-much-is-my-standard-deduction">Стандартный вычет</a></li><li><a href="/ru/retirement-plans">Пенсионные программы</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Налоговые формы и инструкции</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ru/forms-instructions" class="mobile-only-text">Обзор</a></li><li><span class="mega-menu-column-header">НАЛОГОВЫЕ ФОРМЫ И ИНСТРУКЦИИ</span></li><li><a href="/ru/forms-pubs/about-form-1040" title="Индивидуальная налоговая декларация">Форма 1040 </a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Инструкции к форме 1040">Инструкции к форме 1040 </a></li><li><a href="/ru/forms-pubs/about-form-w-9" title="Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации">Форма W-9 </a></li><li><a href="/ru/forms-pubs/about-form-4506-t" title="Запрос выписки из налоговой декларации">Форма 4506-T</a></li><li><a href="/ru/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы">Форма W-4</a></li><li><a href="/ru/forms-pubs/about-form-941" title="Квартальная Федеральная налоговая декларацию работодателя">Форма 941</a></li><li><a href="/ru/forms-pubs/about-form-w-2" title="Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию">Форма W-2</a></li><li><a href="/ru/forms-pubs/about-form-9465" title="Запрос договора рассрочки">Форма 9465</a></li><li><span class="mega-menu-column-header">АКТУАЛЬНЫЕ ВОПРОСЫ ДЛЯ НАЛОГОВЫХ СПЕЦИАЛИСТОВ</span></li><li><a href="/ru/forms-pubs/about-form-1040x" title="Исправленная декларация о выплате индивидуального подоходного налога США">Форма 1040-X</a></li><li><a href="/ru/forms-pubs/about-form-2848" title="Заявление на получение доверенности">Форма 2848</a></li><li><a href="/ru/forms-pubs/about-form-w-7" title="Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN)">Форма W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Правила, регулирующие практику взаимодействия с Налоговым управлением США">Циркуляр 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">Главное меню</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ru/filing" class="top-level-nav-item">Файл</a> </li> <li> <a href="/ru/payments" class="top-level-nav-item">Уплата</a> </li> <li> <a href="/ru/refunds" class="top-level-nav-item">Возвраты налога</a> </li> <li> <a href="/ru/credits-and-deductions" class="top-level-nav-item">Налоговые зачеты и вычеты</a> </li> <li> <a href="/ru/forms-instructions" class="top-level-nav-item">Налоговые формы и инструкции</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="/ru/help/let-us-help-you" title="Справка" data-drupal-link-system-path="node/16916">Справка</a> </li> <li> <a href="/ru/newsroom" title="Новости" data-drupal-link-system-path="node/19646">Новости</a> </li> <li> <a href="/ru/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li class="last"> <a href="/ru/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Налоговые специалисты</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=ru xml:lang=ru ><a href="/ru" lang=ru xml:lang=ru >Главная страница</a></li><li lang=ru xml:lang=ru ><a href="/ru/filing" lang=ru xml:lang=ru >Подача налоговых деклараций</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 Подача налоговых деклараций</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="/ru/how-to-file-your-taxes-step-by-step" title="Физические лица" id="term-18191" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Физические лица</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/businesses" title="Коммерческие предприятия и лица, работающие на себя" id="term-17741" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Коммерческие предприятия и лица, работающие на себя</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/charities-and-nonprofits" title="Благотворительные и некоммерческие организации" id="term-17426" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Благотворительные и некоммерческие организации</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/individuals/international-taxpayers" title="Зарубежные налогоплательщики" id="term-18241" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Зарубежные налогоплательщики</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/government-entities/governmental-liaisons" title="Представители по связям с государственными органами (Английский)" id="term-18021" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Представители по связям с государственными органами (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/government-entities/federal-state-local-governments" title="Федеральные государственные органы, государственные органы штатов и местные государственные органы (Английский)" id="term-17971" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Федеральные государственные органы, государственные органы штатов и местные государственные органы (Английский)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/ru/government-entities/indian-tribal-governments" title="Правительства индейских племен (Английский)" id="term-18086" rel="parent" lang="ru" xml:lang="ru" hreflang="ru">Правительства индейских племен (Английский)</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/tribal-government-issues" title="Племенное правительство (Английский)" id="term-18106" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Племенное правительство (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/tribal-member-issues" title="Члены племени (Английский)" id="term-18126" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Члены племени (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/gaming-and-casinos" title="Игорный бизнес и казино (Английский)" id="term-18096" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Игорный бизнес и казино (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/employment-taxes" title="Налоги, удерживаемые из заработной платы (Английский)" id="term-18116" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Налоги, удерживаемые из заработной платы (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/published-guidance-for-tribes" title="Опубликованное руководство для индейских племен (Английский)" id="term-18121" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Опубликованное руководство для индейских племен (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/communication-outreach-and-education" title="Информирование, разъяснительная работа и образование (Английский)" id="term-18101" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Информирование, разъяснительная работа и образование (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/news" title="Новости Индейского племенного правительства (Английский)" id="term-18111" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Новости Индейского племенного правительства (Английский)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/ru/government-entities/indian-tribal-governments/contacts" title="Связаться с ITG (Английский)" id="term-18091" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Связаться с ITG (Английский)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/tax-exempt-bonds" title="Облигации, освобождаемые от обложения налогами (Английский)" id="term-18136" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Облигации, освобождаемые от обложения налогами (Английский)</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"> Эта страница не переведена на русский язык, поскольку перевод на выбранный вами язык в данный момент отсутствует. <a href="https://www.irs.gov/ru/help/let-us-help-you#help">Получите помощь на своем родном языке</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" 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/ru/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">Наше агентство <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ru/about-irs" data-drupal-link-system-path="node/18841">О Налоговом управлении США (IRS)</a> </li> <li> <a href="https://jobs.irs.gov/">Карьера</a> </li> <li> <a href="/ru/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">Операции и Бюджет</a> </li> <li> <a href="/ru/statistics" data-drupal-link-system-path="node/19746">Статистика по налогообложению</a> </li> <li> <a href="/ru/help/let-us-help-you" data-drupal-link-system-path="node/16916">Справка</a> </li> <li class="last"> <a href="/ru/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">Найти местный офис</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Знайте свои права <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ru/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">Декларация прав налогоплательщика</a> </li> <li> <a href="/ru/taxpayer-advocate" data-drupal-link-system-path="node/18846">Служба консультативной поддержки налогоплательщиков</a> </li> <li> <a href="/ru/appeals" data-drupal-link-system-path="node/19036">Независимый отдел апелляций (полная фраза)</a> </li> <li> <a href="/ru/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">Гражданские права</a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">Закон о свободе информации (ЗСИ)</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">Данные по Закону об уведомлении и о борьбе с дискриминацией, и ответными мерами федеральных служащих.</a> </li> <li class="last"> <a href="/ru/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">Авторитетный источник</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Разрешение налоговой проблемы <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/ru/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">Уведомления и Письма Налоговой службы</a> </li> <li> <a href="/ru/identity-theft-central" data-drupal-link-system-path="node/19616">Кража персональных данных</a> </li> <li> <a href="/ru/help/tax-scams" data-drupal-link-system-path="node/138436">Налоговые аферы</a> </li> <li> <a href="/ru/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">Налоговое мошенничество</a> </li> <li> <a href="/ru/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">Следствие по уголовному делу</a> </li> <li class="last"> <a href="/ru/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">Управление по работе с информаторами</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Языки <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="/ru/help/languages" data-drupal-link-system-path="node/80696">Другие языки</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">Взаимосвязанные веб-сайты <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">Министерство финансов США</a> </li> <li> <a href="https://www.treasury.gov/tigta/">Генеральный инспектор Министерства финансов США по налоговому администрированию</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="/ru"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="домашняя страница"></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="/ru/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">Политика конфиденциальности</a> </li> <li class="last"> <a href="/ru/accessibility" data-drupal-link-system-path="node/82611">Доступность</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":"ru","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":"ru\/","currentPath":"node\/19601","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"ru"},"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":{"\/ru\/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_e6lp30zGH5_KY4MVdVDQvWKMiFNsSromhkDheHfMCMg.js?scope=footer&delta=0&language=ru&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=ru&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=ru&theme=pup_irs&include=eJxtkFFywjAMRC8Ux0fKbGzhqDiWR5aB3L6hUCiFP7-3Go1XiNEEZfO4P8aDSrEhwpCxkfqZFpxYtA2112lGI5-yzMiusZE7EKwr3VLW9giDcrWnRkHejEN7S1ZKcCuV_jCNoGF5X30d-mBh-_BCnBYb6GKZy9FH7RV5vOOQRFKmyZB8svUVkf7ziC9cfvaHI0U20anmnrg0_0kOs4g1U1RfpcqJ9I8xkWxcn7_tOzqVs8sokUtyFWlvgxBEI0uZri33e73ydOaYyIawSKPyW-9G32i4sWQ"></script> </body> </html>

CINXE.COM

Indian tribal governments | Internal Revenue Service