Indian General Welfare Benefits under Section 139E

Treasury Decision 10040 contains final regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. The regulations address the requirements that apply to determine whether the benefits an Indian Tribal government program provides qualify as Tribal general welfare benefits. These regulations affect Indian Tribal governments, agencies or instrumentalities of such governments, federally recognized Tribes, members of such Tribes, such members' spouses and dependents, and other Tribal program participants.

The latest form for Indian General Welfare Benefits under Section 139E expires 2029-02-28 and can be found here.