IRS finalizes frequently asked questions for payment by Indian tribal governments and Alaska native corporations to individuals

Issue Number:​ ​ ​ ​ IR-2022-68

Inside This Issue


IRS finalizes frequently asked questions for payment by Indian tribal governments and Alaska native corporations to individuals

WASHINGTON — The Internal Revenue Service today issued final frequently asked questions (FAQs) for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID- Relief Legislation (FS-2022-23).​

These reflect updates to the Draft FAQs, released in May 2021, based on input from tribal government and Alaska Native Corporations leaders.

For purposes of these FAQs, references to tribal members include other eligible recipients of COVID relief payments, such as a tribal member’s dependents. In addition, the answers in FAQs 1-14 relating to the tax treatment and information reporting of payments made from Tribes to tribal members should be considered to apply equally to payments made from ANCs to their shareholders and other eligible recipients, such as an ANC shareholder’s dependents.

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), enacted on March 27, 2020, provided a number of emergency relief programs that benefit Indian Tribal Governments (Tribes) and tribal members. The Consolidated Appropriations Act, 2021 (CAA), enacted on December 27, 2020, extended certain COVID-related tax provisions, and provides for appropriations for COVID-19 emergency response and relief for the fiscal year ending September 30, 2021, including additional funds for Tribes. The American Rescue Plan Act of 2021 (ARP), enacted on March 11, 2021, also extended previous programs, and added new relief provisions that benefit Tribes and tribal members. These programs allow Tribes to provide emergency relief payments to tribal members and their families for necessary expenses resulting from the COVID-19 pandemic.

More information about reliance is available.

-30-

IRS-FAQ

Back to Top


FaceBook Logo
YouTube Logo
Instagram Logo
Twitter Logo
LinkedIn Logo

​ ​  ​ ​  ​ 


Thank you for subscribing to the IRS Newswire, an IRS e-mail service.

If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe.

This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message

Leave a Comment

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s