Tax information for Indian tribal governments

Date: Thursday, April 30, 2026 

Time: 2:00 p.m. - 4:00 p.m. Eastern

The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals. While the IRS manages the VITA and TCE programs, the VITA/TCE sites are operated by IRS partners.

You’re invited to join a VITA/TCE Grant Program Overview presentation designed for Indian tribes and tribal entities interested in expanding or strengthening free tax preparation services through federal grant support.

This session will explain the purposes of the VITA and TCE grant programs, who may be eligible to apply, the annual application timeframe, and the types of activities and costs that grant funds may support.

We will also describe what to expect if selected for an award, including key terms and conditions, required reporting, and the importance of meeting program performance expectations.

During the presentation, we will walk through the grant lifecycle from start to finish, including the application package components, common eligibility and documentation requirements, budget and matching fund concepts, and how Indian tribes and tribal entities can plan for compliance.

Participants will leave with a clear understanding of the grant opportunity, the administrative responsibilities that come with federal funding, and practical next steps for determining readiness to apply, especially for organizations seeking to serve tribal communities and other underserved populations through sustainable, community-based tax assistance programs.

Webinar Includes:

• Introduction by Brandon Beach, Treasurer of the United States
• Welcome from TE/GE Indian Tribal Governments & Taxpayer Services leadership
• Benefits of free tax preparation service to individuals served and families
• Overview of the Internal Revenue Service’s VITA and TCE Grants
  • Eligibility Requirements
  • How to Apply
  • Helpful Resources

Registration is required.

Register for the webinar using: https://hyperlink.services.treasury.gov/agency.do?origin=https://ustreasury.zoomgov.com/meeting/register/ussbm0zjQ6ersEKaTiZRxg#/registration 

The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations to implement Section 139E of the Internal Revenue Code, created by the Tribal General Welfare Exclusion Act of 2014.

More details:

Federal Register : Tribal General Welfare Benefits

Tribal general welfare guidance | Internal Revenue Service

Treasury and IRS published final regulations regarding wholly owned tribal entities on December 16, 2025. The regulations provide that an entity wholly owned by one or more Indian Tribal governments, within the meaning of Section 7701(a)(40), that is organized or incorporated under the laws of the Tribe or Tribes that own it (wholly owned Tribal entity) is not recognized as a separate entity for Federal tax purposes. A single member limited liability company organized under the laws of the Tribe that owns it would be a wholly owned Tribal entity. Additionally, the regulations provide that wholly owned Tribal entities, as well as Federally-chartered corporations incorporated under Section 17 of the Indian Reorganization Act of 1934, as amended, 25 U.S.C. 5124 (Section 17 corporations), or under Section 3 of the Oklahoma Indian Welfare Act, as amended, 25 U.S.C. 5203 (Section 3 corporations), are treated, for purposes of making Section 6417 elections (including determining eligibility for and the consequences of such elections), as instrumentalities of the Indian Tribal government(s) that wholly own them.

More information concerning making an Elective Payment Election under Section 6417 is available on the Elective Payment and Transferability webpage. An elective payment election cannot be made on an amended return.

Wholly owned tribal entities may be entitled to a refund of income taxes previously paid. If you are eligible for a refund, please complete and file Form 1120-X PDF PDF within the permitted statute of limitations. Per instructions on page 3 of Form 1120-X, under “What to Attach”, be sure to include the appropriate schedule, statement, or form.

• For ease of processing, write “Wholly Owned Tribal Entity” at the top of the Form 1120-X or in Form 1120-X Part II, and send the return to:

Internal Revenue Service

1973 North Rulon White Blvd

M/S 7700 Attn: GECU

Ogden, UT 84201 

Section 70402 of the One Big Beautiful Bill makes the adoption tax credit partially refundable up to $5,000 (indexed for inflation) beginning in taxable years starting after December 31, 2024. Any carried forward amount cannot be used to calculate the refundable portion of the credit in future years.

Section 70403 of the One Big Beautiful Bill recognizes Indian Tribal governments for purposes of determining whether a child has special needs for purposes of the adoption tax credit.

This provision provides parity to Indian Tribal governments, giving Tribal governments the same ability as State governments to determine whether a child has special needs for the purposes of the adoption tax credit.

A child is considered to be special needs if:

1. A State or Tribal government has determined that the child cannot or should not be returned to the home of their parents,
2. A State or Tribal government has determined that it would be difficult to place the child for adoption without providing adoption assistance to the adoptive family due to a specific factor or condition (such as ethnic background, age, medical condition or disability, or membership in a minority or sibling group), and
3. The child is a United States citizen or resident.

When a child is deemed special needs by a State or Tribal government, the adoptive family becomes eligible, subject to income limitations, for the full adoption tax credit ($17,280 per eligible child in 2025) for the tax year the adoption becomes finalized, regardless of the amount of qualified adoption expenses actually paid or incurred for the adoption.

For more information, visit the IRS Adoption Credit webpage, Instructions to Form 8839, Qualified Adoption Expenses PDF, Publication 5851-B, Adoption Tax Credit PDF, and Treasury, IRS issue FAQs about general refundability and recognizing Indian tribal governments for purposes of making a special needs determination for the Adoption Tax Credit. 

The newly eligible entities join sole proprietors, S corporations, and C corporations that are already able to access the platform. The expansion supports the agency’s ongoing service improvement effort by broadening digital access to more segments of the business community.

The Business Tax Account is a secure, centralized platform that allows eligible users to manage their federal tax responsibilities online. Through BTA, users and designated officials can:

• View tax balances, make payments, and see payment history
• Download select digital notices
• View eligible transcripts, such as payroll and income
• Request a tax compliance check
• See the business name and address on file with the IRS

For more information or to set up a Business Tax Account, visit www.irs.gov/businessaccount.