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Insights into tribal government and members' requirements, what are "essential services" or "essential government functions", and other obligations.

Insights into which publications and forms provide information regarding tribal federal tax issues and how to order them; obtaining assistance via telephone; other important websites; and related issues.

Information about Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, including recent updates, related forms, and instructions on how to file. Form 8038 is used to provide information about tax exempt bond issues. This information is required by IRC 103(L).

Insights into the reporting requirements of Title 31, what forms to use, and the definition of a "structured" transaction.

Insights into the various exceptions and exemptions that may apply to tribal governments as well as their members.

The growth in tribal economies, the fact that tribes are not subject to federal income tax, and the self-governance rights of tribes, has made them an area where unscrupulous individuals can gain a foothold for illegal and/or unethical activities that include tax schemes.

Find tax information for federal, state and local government entities, including tax withholding requirements, information returns and e-services.

Find tax information for Native American tribal governments and members, including tax law, filing and reporting requirements, employment tax and more.

Find guidance for filing personal income taxes and tax information for businesses, charities and nonprofits, international filers and others.

Information for issuers of tax credit & direct pay bonds.