Tax Law
Tax Law
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While effort has been made to make this website accessible for all; some links, forms, and documents do not fully comply with all applicable guidelines for accessible digital documents. For alternative formats, contact us at 231-947-0122 or probono at mils3.org.
This website provides legal education but does not give legal advice and is not a substitute for having a lawyer.
For information on the Tribal General Welfare Exclusion Act of 2014, please visit this MILS page.
For information on the Tribal-State Tax Agreements, please visit this MILS page.
On July 20, 2026 the IRS published Internal Revenue Bulletin 2026-30, which provides guidance on the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and those Indian tribes. This Notice modifies and supersedes the list of Indian tribes that have settled tribal trust cases between the United States and those Indian tribes. Members of those tribes may receive per capita payments that are excluded from income.
Contact MILS
For assistance with tribal Tax issues, please contact MILS at 231-947-0122
Tax Law Presentation
with attorney Prof Joshua Wease of MSU
Other Sources of Help
UM Taxpayer Clinic (Ann Arbor)
MSU Taxpayer Clinic (Lansing)
Accounting Aid Society LITC (Detroit) 866-673-0873
West Michigan Tax Payer clinic (Grand Rapids - WAWM) 800-442-2777
other local legal aid offices (Call 888-783-8190 for the southern half of the state and visit LSNM to find the correct office to call for the northern half of the state)
For contact information for Indian Legal Services programs in other states, please visit the MILS NAILS page.
Montana Law Help has a Tax Q & A for Indians.
Additional tax help in Michigan can be found at michiganlegalhelp.org.
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