Federal Compliance Check Report
Extracted from PDF file 2018-federal-form-13797.pdf, last modified November 2006
Compliance Check ReportDepartment of the Treasury — Internal Revenue Service Form 13797 (November 2006) Compliance Check Report OMB No. 1545-2026 This page to be completed by the IRS ITG Specialist. Use this form to fully document the activity and findings from your Compliance Check. This template is designed to report on data for one entity within the tribe (each Employer Identification Number (EIN) is considered to be one Entity for this purpose). If you decide to expand to additional tribal entities, pages 2-7 should be completed for each entity and attached to the final report. Only one summary sheet should be completed. If you have any questions regarding a federal tax administration issue during the course of your Compliance Check, or any questions regarding the completion of this form, please check our web resources, or contact: Once the Compliance Check is completed, this document should be saved and returned on a 3½'' diskette or CD-Rom to: In order to assist you in completing the Compliance Check, our records currently indicate the following information in regard to this entity: EIN: Entity Name: Address: Required to file the following federal tax returns: Form 940 Form 941 Form 943 Form 945 Form 990 Form 1065 Form 1120 Form 720 Form 730 Form 11-C Form 1042 Form 2290 Form 1041 Other Employer’s Annual Federal Unemployment (FUTA) Tax Return Employer’s Quarterly Federal Tax Return Employer’s Annual Return – Agricultural Employees Annual Return of Withheld Federal Income Tax Return of Exempt Organization Partnership Tax Return Corporation Income Tax Return Quarterly Federal Excise Tax Return Monthly Tax on Wagering Occupational Tax and Registration Return for Wagering Ann. Withholding Return for U.S. Source Income of Foreign Persons Highway Use Tax Return Fiduciary Tax Return Catalog Number 48503Y www.irs.gov Form 13797 (11-2006) Page 2 of 8 Tribal Entity Reviewed Employer Identification Number (EIN) Name of Entity Address City Activity of Entity State Zip Year Entity Started Performs Services for the Tribe in the Area of Which of the following tax issues are applicable to the entity: YES NO Tax Issues Present Employment Tax (Withholding and FICA) Information Reporting (Forms 1099) Tip Income (do employees of the entity receive tip income) Title 31 (Bank Secrecy Act compliance) Natural Resources (Fishing and Land based income exclusions) Excise Tax (Wagering) Excise Tax (Other) Employee Plans (pension and 401k plans) (are employees of the entity covered by an employee retirement or income deferral plan) Exempt Organizations (is the entity structured as a not-for-profit organization under Section 501 of the Internal Revenue Code) Tax Exempt Bonds (does the entity have any outstanding obligations for tax exempt bonds issued) Is the Entity presently required to file: YES NO Form Form 940 Form 941 Form 943 Form 945 Form 990 Form 1065 Form 1120 Form 720 Form 730 Form 11-C Form 1042 Form 2290 Form 1041 Form W-2 Form W-2G Form 8027 Form 1098-T Form 1099-MISC Form 1099-R Form 8300 FinCEN Form 102 FinCEN Form 103 Catalog Number 48503Y Form Description Employer’s Annual Federal Unemployment (FUTA) Tax Return Employer’s Quarterly Federal Tax Return Employer’s Annual Return – Agricultural Employees Annual Return of Withheld Federal Income Tax Return of Exempt Organization Partnership Tax Return Corporation Income Tax Return Quarterly Federal Excise Tax Return Monthly Tax on Wagering Occupational Tax and Registration Return for Wagering Annual Withholding Return for U.S. Source Income of Foreign Persons Highway Use Tax Return Fiduciary Tax Return Wage and Tax Statement Certain Gambling Winnings Employer’s Annual Return of Tip Income and Allocated Tips Tuition Statement Statement for Recipients of Miscellaneous Income Distributions from Retirement, Insurance, or Profit Sharing Plans Cash Transactions Over $10,000 Received in a Trade or Business Suspicious Activity Report by Casinos and Card Clubs Currency Transaction Report by Casinos www.irs.gov Form 13797 (11-2006) Page 3 of 8 Review of Forms Comment from your reviews of copies of the most recently filed tax forms. Include comments on whether the returns were accurately prepared; whether there were any returns processing problems, whether there was a balance due, whether there were any penalties imposed, etc. If problems were encountered, how could they have been mitigated? Forms W-4 Does the entity have employees? Yes No Are Forms W-4 on file for every employee? Yes No Are all forms W-4 secured prior to initial payment? Yes No Yes No No Yes Yes No Are Forms W-9 on file for every vendor or independent contractor? Yes No Are all forms W-9 secured prior to initial payment? Yes No Yes No If No, what percentage was received after initial payment? Are all forms W-4 properly completed? If No, what percentage was incomplete? Are new forms W-4 secured each year on all individuals claiming to be exempt from income tax withholding? List any other comments from inspection of Forms W-4. Forms W-9 Does the entity make payments to vendors or independent contractors? If No, what percentage was received after initial payment? Are all forms W-9 properly completed? If No, what percentage was incomplete? List any other comments from inspection of Forms W-9. Catalog Number 48503Y www.irs.gov Form 13797 (11-2006) Page 4 of 8 Forms 1099 Are Forms 1099 filed for payments to all vendors and independent contractors for payments in excess of $600 per year? Yes No Is federal income tax withheld when required, due to invalid or missing Forms W-9? Yes No Yes No Were there Federal Tax Deposit penalties assessed that could have been avoided? Yes No Does the entity provide any fringe benefits (i.e., medical insurance, life insurance, tribal/employer-provided vehicle, tribal/employer-provided housing, etc.) Yes No Yes No Yes No Are the payments reported on Form W-2 or Form 1099? Yes No If reported on Form W-2, are there withholding for FICA, Medicare, and Federal Income Tax? Yes No Is the entity aware of Revenue Ruling 59-354? Yes No Are internal controls present to ensure that a Form 1099 is not issued to an employee for an item that should be reported on Form W-2 (i.e. bonuses, excess reimbursement of expenses, personal use of a tribal asset, etc.)? Yes No Is the level of tax filings consistent with the activity of the entity (i.e. Do the wages paid and withholding remittances appear accurate based on the size of the entity and the number of employees)? Yes No Yes No Employment Taxes Do Forms W-3, W-2 and 941 reconcile for the most recent calendar year? If No, comment on the discrepancy and any actions needed or taken to resolve it. If Yes, list the type and whether they are deemed taxable in whole or part by the Entity. Were taxable fringe benefits included on Forms W-2 for the applicable employee? Does the entity pay Tribal Council members for their services on the Council (i.e. salary, meetings fees, stipends, etc.)? If No, comment on the discrepancy and any actions taken to resolve it. Does the Entity utilize a payroll service or Employee Leasing entity to file any required employment tax forms? If Yes, list the name, address and EIN of the service provider as well as the specific forms filed on behalf of the entity. EIN Name Address City State Zip Forms filed by payroll service on behalf of THIS entity Yes No If Yes, does the entity participate in the State Unemployment Tax Act (SUTA) program? Yes No If yes, are you aware of the relief from Federal Unemployment Tax that is available if you are in compliance with SUTA? Yes No Is the entity required to file Form 940 (Employer’s Annual Federal Unemployment (FUTA) Tax Return? Catalog Number 48503Y www.irs.gov Form 13797 (11-2006) Page 5 of 8 Comment on tax compliance in the following areas, including if the area is “not applicable” since the Entity has no involvement with the listed issue. 1. General Welfare Programs Is the Entity involved in the development and/or implementation of any programs that are designed to promote the general welfare of tribal members? Yes No If Yes, describe the nature of the programs and how the potential tax consequence of such program was determined. 2. Employee Leasing Is the Entity involved in leasing employees TO or FROM another entity? Lease TO another entity Lease FROM another entity Is the other entity controlled by the tribe or another tribe? Have all federal tax filings and payments been properly made? Yes No Yes No Yes No List any other comments on employee leasing. 3. Excise Taxes Comment on the excise taxes that are applicable to the Entity as reflected on Forms 720, 730, 2290, and 11-C (include a comment on whether the essential government services exclusion was appropriately defined and applied to any communication or fuel taxes) 4. Non-Gaming Distributions to Members Are there any distributions of non-gaming revenue made by the entity to any individuals (i.e. royalty income, business profits, land claim proceeds, etc.)? If Yes, are Forms 1099 issued? Yes No Yes No If No (Forms 1099 are NOT issued) comment on the reason. List any other comments on Non-Gaming Distributions. Catalog Number 48503Y www.irs.gov Form 13797 (11-2006) Page 6 of 8 5. Housing Assistance for Law Enforcement Personnel Living in High Crime Tribal Areas Does the Entity provide any tax-free housing for law enforcement officials to reside in areas deemed to be a “high crime zone” by the Tribe? If Yes, has the tribal governing body duly designated the zone and payments? Yes No Yes No Yes No Yes No Yes Yes No Yes No Yes Yes No No Yes No Yes No List any other comments on law enforcement housing. 6. Tip Income Does the Entity have employees who receive tip income? If Yes, is there a voluntary Tip Agreement in place (Tip Rate Determination Agreement or a Gaming Industry Tip Compliance Agreement? What is the percentage of tipped employees who are participating in such an agreement? If there are non-participating employees, do all of them report their tip income to the entity as required each month? Are all employee tips properly reported on line 6c of Form 941? No Comment on whether the tip income being reported by employees appears accurate. 7. Bank Secrecy Act (BSA) Issues Is the Entity subject to Title 31 (gross gaming revenues of $1 million or more per year, or the entity provides services such as check cashing, wire transfers, etc.)? Does the entity have a designated BSA Compliance Officer? Is that position solely dedicated to that task? Does the entity have formal written BSA compliance program? Is ongoing Bank Secrecy Act training held for all employees who interact with customers on the gaming floor, or work in security? Comment on the level of filings of FinCEN Forms 102 and 103, specifically whether the number being filed is changing in proportion to any changes in the size of the gaming operation. 8. Per Capita Distributions of Gaming Revenues to Members Does the Tribe distribute any gaming revenues directly to tribal members? Does the Tribe have a Revenue Allocation Plan (RAP)? If Yes, is the tribe in compliance with it’s RAP? Is Form 1099 issued to each recipient? Is proper withholding made from the distributions? Yes Yes No Yes Yes No No No Yes No List any other comments on Per Capita Gaming Distributions Catalog Number 48503Y www.irs.gov Form 13797 (11-2006) Page 7 of 8 9. Use of Trusts or Other Programs to Defer Distributions, or the Tax Consequence of Distributions Are any programs utilized by the tribe or tribal members to defer the tax consequence of a distribution, or to defer the actual distribution to a later date (i.e. through the use of a trust or other legal structure)? Yes Are they operated by the tribe? Yes No Yes No Yes No Yes No Yes Yes No No Yes No Yes No Are they under contract or facilitated by a third party? Were the guidelines in Revenue Procedure 2003-14 used? If not, was a Private Letter Ruling secured on the deferral program? No List any other comments on use of Trusts. 10. Aggregation Agreement on Gaming Does the Entity have an agreement with the IRS to aggregate slot machine wins for a patron in a gaming day? If Yes, is the entity in compliance with that agreement? List any other comments on aggregation agreements. 11. Acceptance Agent Agreement on ITINs for Gaming Patrons Does the Entity have an agreement with the IRS to secure Tax Identification Numbers for gaming patrons from foreign countries who lack a social security number? If Yes, is the entity in compliance with that agreement? List any other comments on ITIN agreements. Actions / Corrections / Improvements List any actions that the Tribe has taken on its own, or plans to implement, to effect improvements in compliance as a result of conducting this Compliance Check. List any actions where the IRS office of Indian Tribal Governments could assist the Tribe in effecting improvements to compliance (i.e. Outreach/Education, improved access to information, need for a Private Letter Ruling, implementation of a Tip Agreement, etc.) Note: Specific identified compliance concerns that may result in additional tax or penalties can be listed at the conclusion of this form if you are seeking IRS assistance and potential penalty relief. Catalog Number 48503Y www.irs.gov Form 13797 (11-2006) Page 8 of 8 SUMMARY OF COMPLIANCE CHECK Name of Tribe Address of Tribe City Zip State Date Compliance Check Completed Tribal Entity Contact Name Tribal Entity Contact Title Tribal Entity Contact Telephone Number Tribal Entity Contact E-Mail Address The following information summarizes the results of the Compliance Check that was conducted (complete all applicable sections) EMPLOYER IDENTIFICATION NUMBER (EIN) CHANGES REQUIRED (List the affected EINs, check the column for the change(s) required and list an explanation for each change in the last column). New EIN EIN Change of Address Filing Requirement Change Other Explanation of Change REQUIRED CORRECTIVE ACTIONS UNCOVERED BY COMPLIANCE CHECK Based on the results of this Compliance Check, we request assistance in effecting the following corrective actions with the understanding that penalties will be waived wherever permissible. Privacy Act Statement and Paperwork Reduction Act Notice This notice is given under the Privacy Act of 1974 and the Paperwork Reduction Act of 1995. The Privacy Act and Paperwork Reduction Act requires that the Internal Revenue Service inform businesses and other entities the following when asking for information. The information on this form will carry out the Internal Revenue laws of the United States. We will comply with Internal Revenue Code (IRC) section 6109 and the regulations hereunder, which generally require the inclusion of an Employer Identification Number (EIN) on certain returns, statements, or other documents filed with the Internal Revenue Service. Information on this form may be used to determine which Federal tax returns are required to file and to provide related forms and publications. This Form will be disclosed to the Social Security Administration for their use in determining compliance with applicable laws. An EIN will not be issued unless you provide all of the requested information, which applies to your entity. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information if it does not display a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by IRC section 6103. Catalog Number 48503Y www.irs.gov Reset Form Fields, but not on Page 1 Form 13797 (11-2006)
Form 13797 (11-2006)
More about the Federal Form 13797 Other TY 2018
We last updated the Compliance Check Report in February 2019, so this is the latest version of Form 13797, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 13797 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Other Forms:
|Form Code||Form Name|
|Form 8962||Premium Tax Credit|
|Form W-4V||Voluntary Withholding Request|
|Form W-4||Employee's Withholding Allowance Certificate|
|Form 8840||Closer Connection Exception Statement for Aliens|
|Form 433-D||Installment Agreement|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 13797 from the Internal Revenue Service in February 2019.
Historical Past-Year Versions of Federal Form 13797
We have a total of six past-year versions of Form 13797 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 13797 (11-2006)
Form 13797 (11-2006)
Form 13797 (11-2006)
Form 13797 (11-2006)
Form 13797 (11-2006)
Form 13797 (11-2006)
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