SECTION VII RESOURCES AND ASSISTANCE

Tax Information Materials

The IRS has free tax publications, forms and instructions that cover gaming law topics:

• Publication 15, (Circular E) Employer’s Tax Guide

• Publication 15-A, Employer’s Supplemental Tax Guide

• Publication 509, Tax Calendars

• Publication 510, Excise Taxes

• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

• Publication 531, Reporting Tip Income

• Publication 966, Electronic Federal Tax Payment System, A Guide to Getting Started

• Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements

• Publication 4132, EFTPS Online Factsheet

• Publication 4268, Employment Tax for Indian Tribal Governments

• Annual Instructions for Forms 1099, 1098, W-2G, 8027, 1042-S

• Title-31-Bank Secrecy Act tool

• Tip Income Reporting tool

• Gaming Information Return Reporting tool

• Employment Tax Videos for ITG

You can view tax-related information and download most publications and forms at IRS.gov, or you can order them at no charge by calling 800-829-3676.

Reporting Abuses/Schemes

IRS continues to work with tribes and tribal officials to address financial abuses and schemes being promoted in Indian country. Working together can help ensure the integrity of tribal finances, and eliminate the threats posed by individuals with schemes that appear “too good to be true” and often are.

If you are aware of financial impropriety, or of a promoter advocating a scheme that appears highly suspect, you can contact the ITG Abuse Detection and Prevention Team at 503-415-7080, or by email at tege.itg. schemes@irs.gov.

Customer Service Assistance

Visit IRS.gov/tribes for tribal tax law information, call toll-free for assistance, or write or email our office with your questions.

• Indian Tribal Governments SE:T:GESS:ITG Internal Revenue Service 1111 Constitution Avenue, NW, Washington, DC 20224

• 877-829-5500

• Email: tege.ask.itg@irs.gov