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Payroll Tax Reporting

  • Review employment status of all persons monies paid to during the calendar year 
    • or employees make sure set up in payroll to receive a Form W-2 
    • for independent contractors make sure to set up to receive a Form 1099 
    • for Tribal Council, elected Board Members, or other elected Officials see Pages 17 & 19 of IRS Publication 4268 Employment Tax Guide for Indian Tribal Governments and IRS Revenue Ruling 59-354 for Form W-2 reporting instructions and FICA exemption;
    • for appointed Board Members see Page 19 of IRS Publication 4268 for Form W-2 reporting requirements