Note:

This letter may be used as evidence of an organization’s government status and entitlement to U.S. Residency certification.

The income of an approved Indian Tribal Governmental entity is not taxed, but it is not accurate to refer to such an entity as tax-exempt.When issuing U.S. Residency Certification to an Indian Tribal Government entity with a ruling, determination letter, or revenue ruling, and which has Employment Code I, issue Form 6166 with a paragraph containing the following language:

I certify that, based on IRS records, the above-named entity is an Indian tribal government, or subdivision of an Indian tribal government, or an agency or instrumentality of an Indian tribal government, or subdivision, which is generally exempt from U.S. income tax under the Internal Revenue Code, and for purposes of U.S. taxation is a resident of the United States of America.

An Indian tribal government agency requesting U.S. Residency certification that has not obtained a determination letter, private ruling, or revenue ruling regarding its governmental entity or tax-exempt status can submit in writing, on official government letterhead, a letter under penalties of perjury from a government official that the organization is a U.S. government agency. The signature of the government official generally will be that of the Director of Taxation, Director of Personnel or the like.