Indian tribal governments | Internal Revenue Service

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Use the spacebar to open the 申报 sub menu or enter to navigate to the 申报 page." role="application" id="accessible-megamenu-nav-item-0">申报</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">个人</a> </li> <li><a href="/zh-hans/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商业和自雇人士</a> </li> <li><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">国际纳税人</a> </li> <li><a href="/zh-hans/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善和非营利组织</a> </li> <li class="active"><a href="/zh-hans/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601" class="is-active" aria-current="page">印第安部落政府</a> </li> <li><a href="/zh-hans/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">联邦、州和地方政府</a> </li> <li><a href="/zh-hans/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免税债券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hans/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hans/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什么时候提交</a> </li> <li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪里提交</a> </li> <li><a href="/zh-hans/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的信息</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hans/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">获得您的报税记录</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申请雇主身份证号 (EIN)</a> </li> <li><a href="/zh-hans/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改过的税表状态</a> </li> <li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">获取身份保护销子（IP PIN）</a> </li> <li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免费申报您的联邦税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hans/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">银行账户（直接支付）</a> </li> <li><a href="/zh-hans/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款计划（分期付款协议）</a> </li> <li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">电子联邦税务付款系统（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hans/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的在线账户</a> </li> <li><a href="/zh-hans/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估计税</a> </li> <li><a href="/zh-hans/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罚款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/refunds" aria-controls="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-label="退款 menu has additional options. Use the spacebar to open the 退款 sub menu or enter to navigate to the 退款 page." role="application" id="accessible-megamenu-nav-item-2">退款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/refunds" class="mobile-only-text" id="accessible-megamenu-tuikuan-submenu-0" data-drupal-link-system-path="node/130131">概观</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuikuan-submenu-1" data-drupal-link-system-path="node/19556">我的退税在哪里</a> </li> <li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuikuan-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hans/taxtopics/tc203" id="accessible-megamenu-tuikuan-submenu-3" data-drupal-link-system-path="node/67936">减少退税</a> </li> <li><a href="/zh-hans/filing/file-an-amended-return" id="accessible-megamenu-tuikuan-submenu-4" data-drupal-link-system-path="node/128551">修改报税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">个人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 给您和您的家人 </span> </li> <li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商业和自雇人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 标准里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免优惠 (EITC)</a> </li> <li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女税优惠</a> </li> <li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清洁车辆和能源抵免优惠</a> </li> <li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">标准扣除</a> </li> <li><a href="/zh-hans/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休计划</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和说明 menu has additional options. Use the spacebar to open the 表格和说明 sub menu or enter to navigate to the 表格和说明 page." role="application" id="accessible-megamenu-nav-item-4">表格和说明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和说明</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇员的预扣税金证明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度联邦纳税申报表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 从事贸易或业务的雇主支付工资 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款协议申请 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的给税务专业人士</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修复税表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请授权委托书 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230号</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在国税局面前的执业规则 </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="/zh-hans/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="搜索" aria-label="搜索" 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" >- 任何 -</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" >- 任何 -</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="搜索" 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="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</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-zh-hans"> <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="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" data-drupal-link-system-path="node/11">税务专业人士</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="#">申报</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/filing" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/how-to-file-your-taxes-step-by-step">个人</a></li><li><a href="/zh-hans/businesses">商业和自雇人士</a></li><li><a href="/zh-hans/individuals/international-taxpayers">国际纳税人</a></li><li><a href="/zh-hans/charities-and-nonprofits">慈善和非营利组织</a></li><li><a href="/zh-hans/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hans/government-entities/federal-state-local-governments">联邦、州和地方政府</a></li><li><a href="/zh-hans/tax-exempt-bonds">免税债券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hans/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hans/filing/individuals/when-to-file">什么时候提交</a></li><li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪里提交</a></li><li><a href="/zh-hans/filing/individuals/update-my-information">更新您的信息</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/individuals/get-transcript">获得您的报税记录</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number">申请雇主身份证号 (EIN)</a></li><li><a href="/zh-hans/filing/wheres-my-amended-return">查看您的修改过的税表状态</a></li><li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin">获取身份保护销子（IP PIN）</a></li><li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free">免费申报您的联邦税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/payments" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a 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href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hans/taxtopics/tc203">减少退税</a></li><li><a href="/zh-hans/filing/file-an-amended-return">修改报税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人">个人</a></li><li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息">商业和自雇人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免优惠 (EITC)</a></li><li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit">子女税优惠</a></li><li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits">清洁车辆和能源抵免优惠</a></li><li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction">标准扣除</a></li><li><a href="/zh-hans/retirement-plans">退休计划</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和说明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/forms-instructions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">表格和说明</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明">W-4表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表">941表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资">W-2表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请">9465表格</a></li><li><span class="mega-menu-column-header">普及的给税务专业人士</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表">1040-X表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书">2848表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则">通告230号</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">主要导航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hans/filing" class="top-level-nav-item">申报</a> </li> <li> <a href="/zh-hans/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hans/refunds" class="top-level-nav-item">退款</a> </li> <li> <a href="/zh-hans/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hans/forms-instructions" class="top-level-nav-item">表格和说明</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="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">税务专业人士</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=zh-hans xml:lang=zh-hans ><a href="/zh-hans" lang=zh-hans xml:lang=zh-hans >首页</a></li><li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans/filing" lang=zh-hans xml:lang=zh-hans >報稅</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 報稅</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="/zh-hans/how-to-file-your-taxes-step-by-step" title="个人" id="term-18191" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">个人</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/businesses" title="企业和自雇经营" id="term-17741" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">企业和自雇经营</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/charities-and-nonprofits" title="慈善和非盈利组织" id="term-17426" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">慈善和非盈利组织</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/individuals/international-taxpayers" title="国际纳税人" id="term-18241" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">国际纳税人</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/government-entities/governmental-liaisons" title="政府联络员（英文）" id="term-18021" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">政府联络员（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/government-entities/federal-state-local-governments" title="联邦州地方政府（英文）" id="term-17971" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">联邦州地方政府（英文）</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hans/government-entities/indian-tribal-governments" title="美洲原住印度氏族部落政府（英文）" id="term-18086" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">美洲原住印度氏族部落政府（英文）</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/tribal-government-issues" title="部落政府（英文）" id="term-18106" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">部落政府（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/tribal-member-issues" title="部落成员（英文）" id="term-18126" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">部落成员（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/gaming-and-casinos" title="赌博和赌场（英文）" id="term-18096" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">赌博和赌场（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/employment-taxes" title="就业税（英文）" id="term-18116" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">就业税（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/published-guidance-for-tribes" title="已出版的部落指南（英文）" id="term-18121" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">已出版的部落指南（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/communication-outreach-and-education" title="沟通、外联和教育（英文）" id="term-18101" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">沟通、外联和教育（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/news" title="印第安部落政府新闻（英文）" id="term-18111" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">印第安部落政府新闻（英文）</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hans/government-entities/indian-tribal-governments/contacts" title="联系 ITG （英文）" id="term-18091" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">联系 ITG （英文）</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/tax-exempt-bonds" title="免税债券（英文）" id="term-18136" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">免税债券（英文）</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"> 本网业目前尚未译成中文. <a href="https://www.irs.gov/zh-hans/help/let-us-help-you#help">获取您语言的帮助</a>. </div> </div> </div> </section> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>New guidance: Tribal general welfare exclusion</h2> <p>The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have issued a <a href="https://public-inspection.federalregister.gov/2024-20826.pdf">Notice of Proposed Rulemaking (NPRM) <span class="link-label label-file label-file-pdf">PDF</span></a> to implement section 139E of the Internal Revenue Code, created by the Tribal General Welfare Exclusion Act of 2014 (Act). Additionally, Treasury announced it will hold Tribal consultations on the proposed rule on <strong>November 18, 19, and 20, 2024, at 1 p.m. ET</strong>.</p> <p>Treasury is accepting written comments received by <strong>December 17, 2024, 11:59 p.m. Alaska Time</strong>. Please submit written comments at <a href="mailto:tribal.consult@treasury.gov">tribal.consult@treasury.gov</a>.</p> <h2>Treasury and IRS issue proposed regulations providing clarity regarding the federal tax classification of entities entirely owned by Tribal governments</h2> <p>The Department of the Treasury and the Internal Revenue Service issued <a href="https://www.federalregister.gov/documents/2024/10/09/2024-23142/entities-wholly-owned-by-indian-tribal-governments">proposed regulations</a> addressing the federal tax classification of corporations or LLCs that are owned entirely by Indian Tribal governments (Tribes) and formed under the laws of the Tribes that own them.</p> <p>Under the proposed regulations, Tribal law entities that are entirely owned by Tribes would not be recognized as separate entities for federal tax purposes and would not be subject to federal income tax.</p> <p>The proposed regulations would also clarify that Tribal law entities entirely owned by Tribes may receive the value of certain energy credits under the Inflation Reduction Act.</p> <p>Until the final regulations are published in the Federal Register, Tribes and related entities may generally rely on these proposed regulations.</p> <p>Treasury and IRS encourage interested parties to submit comments on this guidance through <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="38adee55-6ce3-45f9-84ad-a2c2f8d5cb06" href="https://www.regulations.gov/" title="Regulations.gov - Your Voice in Federal Decision Making">Regulations.gov</a>. Please indicate IRS and REG-113628-21 in the submission.</p> <p>Also, written comments may be mailed to:</p> <p>Internal Revenue Service<br> CC:PA:01:PR (REG-113628-21), Room 5203<br> P.O. Box 7604, Ben Franklin Station<br> Washington, DC 20044</p> <p>Treasury is accepting written comments received by <strong>January 7, 2025, 11:59 p.m. Alaska Time</strong>.</p> <p>Additionally, Treasury announced it will hold Tribal consultations on the proposed rule on <strong>December 16, 17, and 18, 2024, at 1 p.m. ET</strong>.</p> <p>Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more. Find how we can help you in the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="00cf3cd1-e2d5-4db8-9fce-b0b3a65af8b8" href="/government-entities/indian-tribal-governments" title="Indian tribal governments">IRS Office of Indian Tribal Governments</a>.</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-second-row-col-1"><section data-block-plugin-id="block_content:eea7c4b7-44a9-44e9-ad39-cf06a5440ac4" class="block block-block-content block-block-contenteea7c4b7-44a9-44e9-ad39-cf06a5440ac4 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Recent developments – Clean energy credits</h2> <h3>Clean energy tax credit benefits available</h3> <p>Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9243c0ef-c570-4912-8a0f-cd86339cdf12" href="/credits-deductions/elective-pay-and-transferability" title="Elective pay and transferability">elective pay and transferability of clean energy tax credits</a>.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eac246b5-513c-4515-99bc-ea6487964845" href="https://www.irs.gov/pub/irs-pdf/p5884.pdf" title="1123 Publ 5884 (PDF)">Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9089195a-c635-4c71-91c2-af68bbd04219" href="https://www.stayexempt.irs.gov/home/depth-topics/ira-and-chips-act-pre-filing-registration-tool-overview" title="IRA and CHIPS Act Pre-filing Registration Tool Overview">The IRA and CHIPS Act Pre-filing Registration Tool overview video</a></p> <p>For more information on available credits for elective pay, refer to <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="23475cac-0d0e-4631-be15-6d2c52976991" href="https://www.irs.gov/pub/irs-pdf/p5817g.pdf" title="0623 Publ 5817-G (PDF)">IRS Publication 5817-G, Clean Energy Tax Incentives: Elective Pay Eligible Tax Credits <span class="link-label label-file label-file-pdf">PDF</span></a>.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2b2a3c9c-58da-43c3-8440-baf2806ef455" href="https://www.irs.gov/pub/irs-pdf/p5817f.pdf" title="0424 Publ 5817-F (PDF)">Publication 5817-F, Elective Pay for Indian Tribal Governments <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a href="https://www.stayexempt.irs.gov/home/depth-topics/form-990-t-elective-payment-election-only-presentation">Form 990-T for Elective Payment Election Only Presentation</a> - new instructional video<br> This video explains how applicable entities, including certain Indian tribal governments, that only need to file Form 990-T to make an elective payment election, complete Form 990-T and related returns.</p> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fourth-row-col-1"><section data-block-plugin-id="block_content:9c715091-eedc-4011-9d0b-b72b789486ba" class="block block-block-content block-block-content9c715091-eedc-4011-9d0b-b72b789486ba clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Tax law and guidance</h2> <p>Current tax law information.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f7084bf0-b0ed-4e16-b847-e2e252bf5515" href="/government-entities/indian-tribal-governments/internal-revenue-code-sections" title="Internal Revenue Code sections">Internal Revenue Code Sections 7871, 7873</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ac5e80ae-2144-485e-8e7d-58a811ea5ccb" href="/government-entities/indian-tribal-governments/private-letter-rulings" title="Private letter rulings">Private letter rulings</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8a8e42ca-7a3b-4a86-84a1-4252aebe57e3" href="/government-entities/indian-tribal-governments/tribal-general-welfare-guidance" title="Tribal general welfare guidance">Tribal general welfare guidance</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cb0781fd-6512-4052-822c-3dd0cffcdb0f" href="/government-entities/indian-tribal-governments/frequently-asked-questions-and-answers-for-indian-tribal-governments" title="Frequently asked questions and answers for Indian tribal governments">Frequently asked questions and answers</a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fourth-row-col-2"><section data-block-plugin-id="block_content:8bd41036-7c0e-4ca3-a340-c0f430ca0e03" class="block block-block-content block-block-content8bd41036-7c0e-4ca3-a340-c0f430ca0e03 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Tribal governments</h2> <p>Taxable income and filing and reporting requirements.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5722b90c-31d3-4ca0-be33-6fef917eb323" href="/government-entities/indian-tribal-governments/faqs-for-indian-tribal-governments-regarding-status-of-tribes-taxable-vs-nontaxable-vs-not-subject-to-tax" title="FAQs for Indian tribal governments regarding status of tribes (taxable vs. nontaxable vs. not subject to tax)">Tax status of tribes</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="24fa5c61-28a9-4402-a9ee-686227bec026" href="/government-entities/indian-tribal-governments/tribal-tax-examinations" title="Tribal tax examinations">Tribal tax examinations</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="77be2fa7-54c7-40dc-87db-820892aed755" href="https://www.irs.gov/pub/irs-pdf/p5343.pdf" title="0819 Publ 5343 (PDF)">Information returns <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-fourth-row-col-3"><section data-block-plugin-id="block_content:549f1352-8695-44c8-83b8-b7f8df4279e4" class="block block-block-content block-block-content549f1352-8695-44c8-83b8-b7f8df4279e4 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Tribal members</h2> <p>Help for filing tax returns.</p> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="df06f84e-43d9-4f00-b693-db425b335824" href="https://www.irs.gov/pub/irs-pdf/p5424.pdf" title="0920 Publ 5424 (PDF)">Income Tax Guide for Native American Individuals & Sole Proprietors, Publication 5424 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="da36db73-86f2-49e4-9b68-cdf96ff2d455" href="/government-entities/indian-tribal-governments/volunteer-tax-assistance-resources-for-indian-country" title="Volunteer tax assistance resources for Indian country">Volunteer Income Tax Assistance (VITA)</a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fifth-row-col-1"><section data-block-plugin-id="block_content:5b7f9f5e-80aa-49f6-94ed-1977dd40d953" class="block block-block-content block-block-content5b7f9f5e-80aa-49f6-94ed-1977dd40d953 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Gaming and casinos</h2> <p>Casinos, gaming and withholdings.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="72bac521-274c-467a-8f49-848d39359095" href="/government-entities/indian-tribal-governments/faqs-for-indian-tribal-governments-regarding-gaming-revenue-distributions-including-per-capita-payments-and-igra" title="FAQs for Indian tribal governments regarding gaming revenue distributions, including per capita payments and IGRA">Gaming revenue distributions</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e267b39b-b5dd-4ff3-b149-4a519465a43b" href="/government-entities/indian-tribal-governments/faqs-for-indian-tribal-governments-regarding-title-31-anti-money-laundering" title="FAQs for Indian tribal governments regarding Title 31 (anti-money laundering)">BSA Reporting Requirements for Casinos, Title 31</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="deb555ff-a938-42c9-965c-c7810f03835c" href="https://www.irs.gov/pub/irs-pdf/p3908.pdf" title="0919 Publ 3908 (PDF)">Gaming Tax Law & Bank Secrecy Act Issues for Indian Tribal Governments, Publication 3908 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a href="https://www.stayexempt.irs.gov/home/depth-topics/itg-sports-wagering-tax-requirements-presentation">ITG Sports Wagering Tax Requirements Presentation video</a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-fifth-row-col-2"><section data-block-plugin-id="block_content:4af13414-ad62-437e-9ca1-1180220a4896" class="block block-block-content block-block-content4af13414-ad62-437e-9ca1-1180220a4896 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Employment tax</h2> <p>Reporting, deposits, due dates and online tools.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0ad4dc70-e507-4199-b846-b3b0db8fdb4b" href="/government-entities/indian-tribal-governments/irs-electronic-filing-and-e-services" title="IRS' electronic filing and e-services">Electronic filing and e-services available</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fb0d7754-e0c3-4e85-b91f-118c55a0f06b" href="/government-entities/indian-tribal-governments/employment-taxes-for-tribes" title="Employment taxes for tribes">Employment taxes for tribes</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="77be2fa7-54c7-40dc-87db-820892aed755" href="https://www.irs.gov/pub/irs-pdf/p5343.pdf" title="0819 Publ 5343 (PDF)">Helpful Hints for Indian Tribes and Tribal Entities to Avoid Penalties on Federal Tax Deposits & Information Returns, Publication 5343 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="62c6f387-2b71-4ab6-8e7f-8d56cd389fc4" href="https://www.irs.gov/pub/irs-pdf/p4268.pdf" title="0822 Publ 4268 (PDF)">Employment Tax for Indian Tribal Governments, Publication 4268 <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><u><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="70f51d1f-daa9-41ae-9ca9-2a6e97712eec" href="https://www.youtube.com/watch?v=-XsOiAWdowM" title="Here’s How Indian Tribal Governments Can Avoid Employment Tax Penalties - YouTube video">How to avoid ITG employment tax penalties (YouTube)</a></u></li> <li><u><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81071228-707b-4a40-a24e-91216ef062ee" href="/coronavirus/coronavirus-tax-relief-for-businesses-and-tax-exempt-entities" title="Coronavirus tax relief for businesses and tax-exempt entities">Coronavirus and Economic Impact Payments: Resources and guidance</a></u></li> <li><u><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="546af528-fcc9-4c7b-b0d9-e5ee6ea86c09" href="https://www.taxpayeradvocate.irs.gov/covid-19-home/biztaxrelieftool/" title="COVID-19 Business Tax Relief Tool hyperlink">COVID-19 Business Tax Relief Tool</a></u></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1bf4ac5d-2d5b-42c5-9a25-f2d520bdb83a" href="/businesses/small-businesses-self-employed/voluntary-classification-settlement-program-vcsp-frequently-asked-questions" title="Voluntary Classification Settlement Program (VCSP) frequently asked questions">Voluntary Classification Settlement Program (VCSP)</a></li> <li><a href="https://www.stayexempt.irs.gov/home/resource-library/apply-employer-identification-number-online">Apply for an Employer Identification Number Online video </a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-1"><section data-block-plugin-id="block_content:734d1a47-c572-4bb4-aa86-4cb937616737" class="block block-block-content block-block-content734d1a47-c572-4bb4-aa86-4cb937616737 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Get help</h2> <p>Indian tribal tax assistance and services.</p> <ul> <li><a href="https://www.taxpayeradvocate.irs.gov/">Taxpayer Advocate Service</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3e12bae3-f0da-4cda-95d7-372666602130" href="/government-entities/indian-tribal-governments/contacts" title="Contacts">Contact us</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="37c563d0-a7fe-4ea1-b054-1e6c41256322" href="/government-entities/indian-tribal-governments/reporting-abusive-schemes-and-their-promoters" title="Reporting abusive schemes and their promoters">Report abusive schemes</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1298726d-60c9-4dd1-ad7d-c914e350937a" href="/government-entities/indian-tribal-governments/consultation-procedures" title="Consultation procedures">Tribal consultation</a></li> <li><a href="https://www.youtube.com/watch?v=ehG0RFI15n0">ITG Resources (YouTube)</a></li> </ul> </div> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-2"><section data-block-plugin-id="block_content:e54d3b15-ed6c-4add-9226-727ba39f3bc8" class="block block-block-content block-block-contente54d3b15-ed6c-4add-9226-727ba39f3bc8 clearfix"> <div class="pup-callout"> <div class="pup-callout__body"><h2>Stay current</h2> <p>News, events and opportunities.</p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5b34202-b8c5-44a7-ba9c-b2381e2f5a34" href="/government-entities/tax-exempt-and-government-entities-annual-priority-and-program-letters" title="Tax-Exempt and Government Entities - Annual priority and program letters">Tax-Exempt and Government Entities - Program & Accomplishments Letters</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5598c2ff-5842-45ed-a982-36de3f5c5fe0" href="/government-entities/webinars-for-tax-exempt-government-entities" title="Webinars for tax-exempt & government entities">Upcoming and past events</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a61d38e4-1858-421f-bdbb-a0d182891e07" href="/government-entities/indian-tribal-governments/indian-tribal-governments-news" title="Indian Tribal Governments News">Indian Tribal Government News</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c21fe4e8-9fca-48ac-9e0e-b65173fcb131" href="/government-entities/indian-tribal-governments/subscribe-to-indian-tribal-governments-news" title="Subscribe to Indian Tribal Governments News">Sign up for newsletter</a></li> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="72f86950-f76b-4885-ade2-2b49c25c6be9" href="https://www.supremecourt.gov/opinions/20pdf/20-543_3e04.pdf" title="Yellen v. Consolidated Tribes of the Chehalis Reservation, et al. (PDF) Hyperlink">Yellen v. Consolidated Tribes of the Chehalis Reservation, et al. <span class="link-label label-file label-file-pdf">PDF</span></a></li> </ul> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12 col-lg-6 col-md-6 col-sm-12 col-lg-12 col-md-12 col-sm-12"> <div class="block-region-seventh-row-col-1"> <section data-block-plugin-id="block_content:0b1a32ee-02a2-493d-ba11-8b0674611f9e" class="block block-block-content block-block-content0b1a32ee-02a2-493d-ba11-8b0674611f9e clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Our mission:</h2> <p>To provide Indian tribal governments top quality service and respect while helping them understand and comply with applicable tax laws.</p> <h2>About us</h2> <p>The ITG office provides customers quality service by helping them understand and comply with applicable tax laws and protecting the public interest by applying the tax law. Our goal is to meet the needs of both the Indian tribal governments and the federal government, and to simplify the tax administration process.</p> <p>Tribal government specialists work in locations near the seats of tribal governments. Our specialists can address issues that relate to tribal governments as employers, distributions to tribal members, and the establishment of governmental programs, trusts and businesses.</p> <p>Visit the <u><a href="https://www.irs.gov/individuals">Individuals</a></u> page for information that may assist individual tribal members.</p> <p>Contact the <u><a href="https://www.irs.gov/government-entities/indian-tribal-governments/how-to-contact-itg">IRS Office of Indian Tribal Governments</a></u> if you need further clarification.</p> </div> </section> </div> </div> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 22-Oct-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" 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