Tribal Tax Information

There are some conditions that will allow income from farming and ranching to be exempt from federal income and self-employment taxes for farming on trust property. However, not all tribal members will meet those conditions. This page contains some useful information about issues specific to tribal tax.

Register for our FREE upcoming webinar:
Inflation Reduction Act of 2022, Dec 21, 2022; 3-4:30pm ET. Register

Tax Topics:

October 5, 2022

When is Tribal Farm and Ranch Income Exempt from Federal Taxes?

October 1, 2022

Farm Loan Immediate Relief for Borrowers with At-Risk Agricultural Operations

The Inflation Reduction Act of 2022 was signed by the President in August. The act, through Section 22008, repealed the Farm Loan Assistance Section 1005 of the American Rescue Plan of 2021 (ARP). Section 1005 of ARP was replaced with Section 22006, Farm ...

October 1, 2022

Form 1099 Information Returns

Form 1099 is used to report various forms of income other than wages, salaries, and tips to the Internal Revenue Service (IRS) and to the recipient of the payment. Agricultural producers may both receive Form 1099 information returns and be required to is...

See All Tax Topics Tax Estimator IRA Assistance Information

Other Resources:

List of Authority:

This information is intended for educational purposes only. You are encouraged to seek the advice of your tax or legal advisor, or other authoritative sources, regarding the application of these general tax principles to your individual circumstances. Pursuant to Treasury Department (IRS) Circular 230 Regulations, any federal tax advice contained here is not intended or written to be used, and may not be used, for the purpose of avoiding tax-related penalties or promoting, marketing or recommending to another party any tax-related matters addressed herein.