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The term “Indian tribal government” is defined under § 7701(a)(40) to mean the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary of the Treasury, after consultation with the Secretary of the Interior, to exercise
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p463
A working condition fringe benefit is any property or service provided to you by your employer, the cost of which would be allowable as an employee business expense deduction if you had paid for it
https://www.irs.gov/publications/p15
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https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS
https://www.irs.gov/publications/p17
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https://www.irs.gov/publications/p334
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