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Information about taxation of occasional benefits of minimal value.

Insights into individual tribal members regarding the qualifications for the Earned Income Tax Credit.

General rules and procedures that we follow in examinations and how to correct certain compliance problems

Tax-exempt organizations, including governmental colleges and universities, may be subject to a tax on unrelated business income (UBI).

Forms and filing requirements for tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds.

Electronically file for free with the Information Returns Intake System (IRIS). Individual and bulk forms. File direct through the taxpayer portal or use software through IRIS Application to Application. Tax year 2022 and later: All Forms 1099. Tax year 2023 (portal only): Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-Q, 1098-T, 3921, 3922, 5498, 5498-ESA, 5498-SA and W-2G.

Issued by Chief Counsel in response to a technical question surfaced in an examination.

Links to guidance published by the Service regarding federal tax administration as it relates to tribal governments.

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

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.