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 4268Employment 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