IRS Guidance on the Tribal General Welfare Exclusion

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The IRS has released Notice 2015-34, which states that taxpayers may continue to rely on Revenue Procedure 2014-35. The revenue procedure provides safe harbors for certain benefits provided by Indian tribal governments.

Additionally, Notice 2015-34 requests comments on the following issues:

1. What guidelines would be helpful to Indian tribal governments in determining whether benefits provided under governmental programs are lavish or extravagant?
2. What tribal customs or government practices may establish an Indian tribal government program is being administered consistent with the Tribal General Welfare Exclusion Act of 2014? How will the IRS identify programs established by tribal custom or government practice?
3. How will the IRS identify items of cultural significance, cash honoraria, and cultural or ceremonial activities for the transmission of tribal culture?

The IRS is accepting comments in writing on or before October 14, 2015.

Eligibility for refund or credit under the Tribal General Welfare Exclusion Act

Under the Tribal General Welfare Exclusion Act, you may be able to claim a credit or refund for Indian general welfare benefits that you have reported and paid taxes.

If you are eligible for a refund or credit, please complete a Form 1040-X,  945-X or 843, as applicable, and send it to:

Internal Revenue Service
1973 North Rulon White Blvd
M/S 1110 Attn: GECS
Ogden, UT 84404-7843
 
Be sure to write “Tribal General Welfare Exclusion Act” at the top of the form to ensure we can properly process your claim.

Resources

Tribal General Welfare Guidance

Chief Counsel Memorandum – provides more information about claim eligibility.