ITG FAQ #2 Answer-Who is covered by IRC section 7873?
Individual tribal members (either self-employed or as employees working for a qualified Indian entity) and the qualified Indian entity itself are covered.
Note: Wages are not exempt if paid by an employer who is not a tribal member or a qualified Indian entity. Wages are also not exempt if paid to an employee who is not a tribal member.
Page Last Reviewed or Updated: 2012-08-03
