The IRS has Issued Employee Job Aids for Tribal Governments

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The IRS has Issued Employee Job Aids for Tribal Governments

July 19, 2018


The IRS has issued employee job aids for tribal governments:

  • IRC Section 7873 – Treaty Fishing Rights-Related Income - Certain income from a tribal fishing rights-related activity that’s earned by a qualified Indian entity, or by a tribal member directly or through a qualified Indian entity, is exempt from federal, state and local taxes.
  • IRC Section 414(d) – Governmental Plans for Tribes - This snapshot discusses the types of retirement plans an Indian tribal government may offer and when those plans may be treated as governmental plans. 
  • Revenue Ruling 59-354 – Tribal Council Members’ Wages - Amounts paid to Indian tribal council members for their tribal council service is includible in gross income; however, they are not considered wages subject to withholding for Social Security, Medicare and federal income tax reporting.
  • FUTA Exemption for Indian Tribal Governments - Indian tribal governments are exempt from tax under the Federal Unemployment Tax Act (FUTA), provided the tribes are fully compliant with the applicable State Unemployment Insurance. This exemption applies to any subdivision, subsidiary or business enterprise wholly owned by the tribe.