Employment Tax for Indian Tribal Governments
"The office of Indian Tribal Governments (ITG) at the Internal Revenue Service was established to help Indian tribes address their federal tax matters. ITG uses partnership opportunities with Indian tribal governments, tribal associations and other federal agencies to respectfully and cooperatively meet the needs of the Indian tribal governments and the federal government, and to simplify the tax administration process. This publication provides information and tips for maintaining good records, preparing payroll, and filing and depositing employment taxes. It is provided for general information only and should not be cited as legal authority."