bulletin Internal Revenue›Bulletin No. 2001–8 February 20, 2001
EMPLOYMENT TAX
Internal Revenue Bulletin 2001-8 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2001–16, page 715. This announcement provides guidance to federally recognized Indian tribal governments about their Federal Unemployment Tax Act (FUTA) obligations for 2000. Recent legislation changed how FUTA applies to Indian tribal governments. As of December 21, 2000, federally recognized Indian tribal governments are exempt from FUTA. The new law contains a transition rule which eliminates an Indian tribal government’s 2000 liability for FUTA taxes for services performed before December 21, 2000, if certain requirements are met. Because the due date for the 2000 Form 940 used to report FUTA tax liability is January 31, 2001, this announcement is made to provide Indian tribal governments options in filing their Forms 940.
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Finding Lists begin on page ii. Announcements of Disbarments and Suspensions begin on page 717.
Department of the Treasury Internal Revenue Service
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