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Information for governmental entities in the Territories of American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands about employment taxes and other U.S. tax laws.

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.

Numerous Presidential Executive Orders set forth guidelines for all federal agencies to establish regular and meaningful consultation and collaboration with Indian Tribal Governments in the development of federal policies that have tribal implications; and to strengthen the United States government-to-government relationships with Indian Tribes.

International Withholding Issues Toolkit

Learn how to make changes to your tax return, resolving disputes and making payments.

General information for federal state and local governments.

Human resources, benefits and related tax and government program information.

Employee classifications and reclassification descriptions.

The IRS office of Tax Exempt Bonds provides a general overview on adminstrative procedures of the Voluntary Closing Agreement Program (TEB VCAP).

Interest on State and Local Bonds, Political Subdivision