• Updated Publication 4268, Employment Tax for Indian Tribal Governments

    From: IRS Nov-24-2021 11:38:am

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    Indian Tribal Governments News September 14, 2022

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    The IRS office of Indian Tribal Governments has updated Publication 4268, Employment Tax for Indian Tribal Governments (PDF). The revised publication:

    • Provides information to tribes regarding employment tax matters as they pertain to federally recognized Indian tribes and their wholly-owned entities.
    • Assists tribal entities in meeting their federal employment tax responsibilities.
    • Provides information on topics related to tribal entities, including: payments to employees and independent contractors, preparation and filing of employment tax returns, proper reporting of tips and filing of certain information returns, such as Forms 1099-NEC and 1099-MISC.
    • Includes tips for maintaining good records and hyperlinks to the IRS publications and forms mentioned in the guide.

    We’ve included a link to this revised publication in the Employment Tax section on the ITG webpage at IRS.gov/tribes.

    The tribal community can find answers to many questions on IRS.gov/tribes. If you have a question on any tribal tax matter, please visit Contact ITG.

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