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Guidance regarding federal tax administration as it relates to tribal governments.

Information for Indian Tribes that are interested in an effective way of correcting a past error, mistake or misinterpretation of tax law or filing requirement.

Tax-Exempt Bond Statistics - Presents data compiled from Forms 8038-G (Governmental bonds) and 8038 (tax-exempt private activity bonds) filed with the IRS. Data include the entire issue price of bonds, classified by term of issue, types of property financed, and state.

Information at Source ¨C Payments of $600 or more

Find out about distributions; the different types and their tax implications; definitions of Indian Country and reservations; what is meant by competent and non-competent; and requirements to withhold on per capita distributions from gaming proceeds, as well as, withholding of gambling winnings to nonresident aliens.

FS-2022-23, March 2022 ¡ª This Fact Sheet issues final FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID-Relief Legislation, which reflect updates to the Draft FAQs based on input from tribal government and Alaska Native Corporations leaders.

IR-2022-68, March 25, 2022 ¡ª The Internal Revenue Service today issued final frequently asked questions (FAQs) for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID-Relief Legislation (FS-2022-23).

John Hinman, Director of the IRS Whistleblower Office, discusses how whistleblower information contributes to identifying noncompliance and reducing the tax gap.

Sept. 25, 2023 ¡ª Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to, and refund offset transactions for certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code (IRC) applicable to certain qualified bonds are subject to sequestration.

Oct. 24, 2023 ¡ª The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.