Distributions, per capita payments, and income derived from the Land and Fishing Treaty

Learn about tracking Federal tax due dates on your computer or mobile device, the online Tax Calendar, the Desktop Calendar Tool (IRS CalendarConnector), the Mobile Calendar Tool (IRS CalendarConnector), how to Subscribe/Download into Your Calendar and how to Obtain Calendar Reminders (RSS Feeds).

Learn about Collections: Who is contacting you; why are they contacting you; what you should do; what you should not do; penalties abatement and the role of IRS Office of Indian Tribal Governments.

Learn about Form 1042-S reporting and withholding; documentation including Forms W-8 BEN, 8233; and Form 1042 filing and deposits.

Learn about terms and definitions; Currency Transaction Reports (CTRs); Suspicious Activity Reports (SARs); important things to know including required identification, compliance program, recordkeeping requirements and penalties.

Learn about when tribes should classify their tribal council members as employees and what tribal programs can tribal council members participate in.

Learn about what IRS Tip Agreements are available to Native American casinos; the benefits of having a Tip Agreement; how to determine tip rates for various occupational categories; and how to set up an “actual” tip rate that captures all tips received by the employee.

Learn about Accountable and Nonaccountable plans, and when you should include reimbursable travel expenses as taxable income.

Learn about employment tax end of year reporting due dates; why reconciliations are important; how to reconcile Form 941 (or Form 944) with Forms W-3 and W-2s; how to identify mismatches; mismatch examples.

Learn about Tribal General Welfare exclusion principles in Revenue Procedure 2014-35; safe harbors benefits provided by the guidance; procedural requirements for falling within the safe harbor; and specific benefits that are not compensation for services

Our goal is to provide tribes with information on three types of bonds that may be issued by Indian Tribal Governments. All three types carry a federal subsidy which lowers the tribes' borrowing cost.

Discussion, summary, and tax consequences in which Tribal members may receive payments in the: Cobell settlement, Notice 2013-1, and the Keepseagle settlement.

Tribes should be aware of their reporting requirements of income taxes and business expenses. This webinar deals with tribes making payments to foreign entities; special rules for tribal council pay; how an employer should treat employee business expenses; and more.