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Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. To understand the correct tax treatment of these workers, you need to be aware of specific statutes that apply to them as well as whether they are covered by a Section 218 Agreement.

Insights into the reporting and recordkeeping requirements for casinos.

Representation for Tax Exempt Bonds

Need a letter stating that you are tax-exempt as a government organization? Find out how to get a "government affirmation letter" from the Service.

Insights into special depreciation rules and section 179 deduction and recapture rules; what is "qualified" property and "qualified infrastructure" property; the definitions of enterprise zone and qualified zone businesses; and the limitations.

Education, customer resources and training for the tribal government community.

General information for federal state and local governments.

Insights into tribal governments' economic benefits of issuing tax-exempt bonds; their ability to issue tax-exempt bonds; what requirements must be met; and other applicable general rules.

Insights into individual tribal members and per capita distributions.

Insights into withholding requirements on per capita distributions from gaming proceeds to non-US citizens; and the tax implications for when per capita distributions are made to a minor or placed in trust.