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Form 13797: Compliance Check Report
IRS Form 13797 is a Compliance Check Report used by an IRS ITG Specialist to document findings from a Compliance Check for one entity within a tribe. The form reports on data for entities required to file returns like Form 941 or Form 1065.
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IRS Form 13797 - Compliance Check Report
IRS Form 13797 is a Compliance Check Report used by an IRS ITG Specialist to document findings from a Compliance Check for one entity within a tribe. The form reports on data for entities required to file returns like Form 941 or Form 1065.
Risk Radar
Scan points- 1Ensure all required federal tax returns are listed correctly; failure to list them means they were not documented as filed.
- 2Failing to list all required federal tax returns (e.g., omitting Form 945).
- 3Not completing pages 2-7 if the check covers more than one tribal entity.
- 4Incorrectly answering 'No' when a specific compliance area (like Tip Income) is present.
- 5Forgetting to list the EIN for an entity that requires filing returns.
Plain English
This report documents whether an organization has met its federal tax requirements. It summarizes the results of an IRS review to show what taxes were filed, if any issues were found, and what actions need to be taken to stay compliant. An ITG Specialist completes this form to provide a clear record of the compliance check.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an IRS ITG Specialist needs to fully document activity and findings from a Compliance Check for one tribal entity (one EIN considered one Entity).
- Do not use this form when you are reporting on multiple tribal entities simultaneously, as pages 2-7 should be completed separately for each additional entity.
- Check Form 1099 instead when documenting payments to vendors or independent contractors exceeding $600 per year.
Form selector
Use this form or another form?
Entity has employees
To confirm if all forms are on file and properly completed for each worker.
✓ Check the various Yes/No questions on Page 3.
Payments to vendors or contractors
To verify that documentation exists for payments exceeding $600 annually.
✓ Review the W-9 specific checklist items on Page 3.
Federal income tax withholding issues
To check if required federal income tax is withheld when Forms W-9 are invalid or missing, as noted on Page 4.
✓ Confirm reconciliation details across these forms on Page 4.
Deadline or filing window
The deadline is determined by when the Compliance Check is completed. Once complete, the IRS ITG Specialist must save and return the document on a 3½'' diskette or CD-Rom. The form itself does not specify an extension period for filing.
Checklist
What you need before filling it out
Forms W-4
Confirmation of existence/completion for every employee · Page 3
Forms W-9
Confirmation of existence/completion for every vendor/contractor · Page 3
Forms 1099
Verification that payments over $600 are covered by 1099s · Page 4
Employment Taxes (W-3, W-2, 941)
Reconciliation status for the most recent calendar year · Page 4
Fringe Benefits
Listing of type and taxability (whole or part) if provided · Page 4
Tribal Council Payments
Confirmation of payment status (W-2 or 1099) · Page 4
Before you submit
- 1Ensure the IRS ITG Specialist completes all fields on Page 1.
- 2Verify that if expanding beyond one entity, Pages 2-7 are completed for each additional tribal entity.
- 3Confirm that a single summary sheet is completed (Page 8).
- 4Check off whether Forms W-4 are secured prior to initial payment (Page 3).
- 5Review and check the status regarding Federal Tax Deposit penalties assessed (Page 4).
- 6Verify if internal controls are present to prevent issuing a Form 1099 for an item that should be on Form W-2 (Page 4).
- 7Ensure all required fields on Page 8, such as EIN and Tribe Name, are populated.
How to file this form
- 1Complete the specific findings on Pages 1 through 7, documenting activities from the Compliance Check.
- 2Summarize the results of the check by completing the relevant sections on Page 8 (Summary of Compliance Check).
- 3List any required EIN changes, noting the change type and explanation in the final columns on Page 8.
- 4Sign or date the form (not explicitly stated as a signature location, but implied for official submission), then retain a copy for records.
Known limitations
- 1The form documents data for one entity per completion of pages 2-7; if more entities exist within the tribe, pages 2-7 must be completed for each additional entity.
- 2Only one summary sheet should be completed across all tribal entities reviewed.
- 3The template is designed to report on data for one specific entity within the tribe (one Employer Identification Number (EIN) equals one Entity).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is November 2006 (11/2006). The source provides a specific revision date and does not point to a page containing the absolute latest information, but rather reports on data for one entity within the tribe.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11/2006.
- OMB Number — confirm the number is 1545-2026.
- Form Title — confirm it reads Compliance Check Report.
- Catalog Number — confirm the number is 48503Y.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 13797 as long as their contents may become material in the administration of any Internal Revenue law.
- 2Generally, tax returns and return information are confidential, as required by IRC section 6103.
- 3The form will be disclosed to the Social Security Administration for use in determining compliance with applicable laws.
- 4If an EIN is not issued, it means all requested information on Form 13797 was not provided by the entity.
Sources
- SRCInstructions p.1 — The IRS ITG Specialist completes this form to document activity and findings from the Compliance Check.
- SRCInstructions p.2 — Page 2 allows documentation of specific tax issues applicable to the entity, including Form W-2G and FinCEN Form 103.
- SRCInstructions p.3 — On Page 3, the form asks if all Forms W-9 are properly completed and what percentage was received after initial payment.
- SRCInstructions p.4 — Page 4 requires confirmation on whether the entity is required to file Form 940 (Employer’s Annual Federal Unemployment (FUTA) Tax Return).
- SRCInstructions p.5 — Page 5 prompts a comment on excise taxes applicable to the Entity as reflected on Forms 720, 730, 2290, and 11-C.
- SRCInstructions p.8 — The form complies with IRC section 6109, which generally requires inclusion of an Employer Identification Number (EIN) on certain returns/documents filed with the IRS.
Common confusion points
What if my entity has multiple EINs?
Pages 2-7 must be completed for each additional tribal entity beyond the primary one.
→ Ensure pages 2-7 are attached to the final report.
Do I need to file Form 13797 even if there is no tax issue listed on Page 2?
The form documents activity and findings from a Compliance Check, so it applies regardless of specific issues noted.
→ Review all sections to ensure they reflect the entity's status.
If my entity uses a payroll service, what do I put in the 'Forms filed by payroll service' section?
List the specific forms that the service provider files on behalf of your entity (e.g., W-2).
→ Cross-reference this list with the actual forms filed.
When checking Forms W-9, what counts as 'incomplete'?
The source does not define incompleteness specifically, but it asks for a percentage if any are incomplete.
→ Check that all required fields on Form W-9 are populated correctly.
If my entity makes non-gaming distributions, must I always issue Form 1099?
No; if the answer to 'Are Forms 1099 issued?' is 'No', a comment explaining the reason must be provided.
→ Document the specific reason for not issuing Forms 1099.
What happens if my entity uses an Employee Leasing service, but they don't file Form 940?
You must indicate 'No' on Page 4 for required filing of Form 940 (Employer’s Annual Federal Unemployment (FUTA) Tax Return).
→ If the payroll service is used, confirm the status of Form 940.
What if I am in SUTA but don't know about the FUTA relief?
You must answer 'No' to the question: 'Are you aware of the relief from Federal Unemployment Tax that is available if you are in compliance with SUTA?'
→ If unsure, confirm this awareness before completing Page 4.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 720 (Excise Taxes, mentioned on Page 5)
Questions about IRS Form 13797
What is IRS Form 13797 used for?
This report documents whether an organization has met its federal tax requirements. It summarizes the results of an IRS review to show what taxes were filed, if any issues were found, and what actions need to be taken to stay compliant. An ITG Specialist completes this form to provide a clear record of the compliance check.
Who must file IRS Form 13797?
The IRS ITG Specialist must complete IRS Form 13797 when documenting activity and findings from a Compliance Check for an entity within a tribe.
What information does IRS Form 13797 require?
The form collects information regarding required federal tax returns, such as Form 940 or Form 1120. It also documents specific compliance areas like Tip Income and whether fringe benefits were deemed taxable.
Where do I file IRS Form 13797?
Once completed, IRS Form 13797 should be saved and returned on a 3½'' diskette or CD-Rom to the relevant office. The form serves as documentation of the findings for that entity within the tribe.
How do I complete IRS Form 13797?
First, the IRS ITG Specialist completes the form by documenting findings for one entity. If expanding beyond one entity, pages 2-7 must be completed for each additional entity. Finally, the entire document should be saved and returned on a 3½'' diskette or CD-Rom.
What happens if IRS Form 13797 is filed incorrectly?
The document requests assistance in effecting corrective actions with the understanding that penalties will be waived wherever permissible, indicating failure to address issues can result in penalties.
What if my entity has multiple EINs?
Pages 2-7 must be completed for each additional tribal entity beyond the primary one. Ensure pages 2-7 are attached to the final report.
Do I need to file Form 13797 even if there is no tax issue listed on Page 2?
The form documents activity and findings from a Compliance Check, so it applies regardless of specific issues noted. Review all sections to ensure they reflect the entity's status.
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