Updated Publication 4268, Employment Tax for Indian Tribal Governments Inbox

 he 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.