These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. For purposes of these FAQs, references to tribal members include other eligible recipients of COVID relief payments, such as a tribal member's dependents. This Fact Sheet issues final FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID- Relief Legislation, which reflect updates to the Draft FAQs based on input from tribal government and Alaska Native Corporations leaders.
