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Form 13797: Compliance Check Report
IRS Form 13797 is the Compliance Check Report used by the IRS ITG Specialist to document findings for a tribal entity’s tax compliance. It records required returns and notes, for example, 1099 filing for payments over $600 per year.
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IRS Form 13797 - Compliance Check Report
IRS Form 13797 is the Compliance Check Report used by the IRS ITG Specialist to document findings for a tribal entity’s tax compliance. It records required returns and notes, for example, 1099 filing for payments over $600 per year.
Risk Radar
Scan points- 1Submitting the report on any medium other than a 3½‑inch diskette or CD‑Rom.
- 2Leaving the $600 1099 filing threshold question unanswered.
- 3Not indicating whether federal income tax is withheld when required due to missing Forms W‑9.
- 4Failing to confirm reconciliation of Forms W‑3, W‑2 and 941 for the most recent year.
- 5Omitting any Federal Tax Deposit penalties that could have been avoided.
Plain English
Form 13797 records the results of a compliance check for a tribal business. It lists the entity’s EIN, required tax returns, and any issues found. The completed form is saved on a diskette or CD and sent to the IRS.
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 conducts a compliance check of a tribal entity and must document the findings for that entity.
- Do not use it when reporting compliance for non‑tribal entities or when multiple entities are reported on a single summary sheet.
- Check Form W-2 instead when reporting employee wages rather than independent‑contractor payments.
Form selector
Use this form or another form?
Employee wage reporting
Ensures wages and taxes are reported on the employee’s income tax return
✓ Confirm all employee wages are captured on W‑2
Independent‑contractor payments over $600
Required filing to report contractor payments and avoid penalties
✓ Verify contractor total exceeds $600
Employee withholding verification
Accurate withholding prevents underpayment and penalties
✓ Ensure a W‑4 is on file for each employee
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Employer Identification Number (EIN)
Entity’s EIN documentation · Page 8 summary section
W-4 completion status
Completed W‑4 forms for employees · Page 3 W‑4 section
W-9 completion status
Completed W‑9 forms for vendors · Page 3 W‑9 section
1099 filing determination
Records of payments > $600 to contractors · Page 4 1099 section
Fringe benefits reporting
List of taxable fringe benefits · Page 4 fringe benefits question
Before you submit
- 1Verify the form version reads November 2006 on the cover page.
- 2Enter the tribe’s name, address, city, state, and ZIP code on the summary sheet (page 8).
- 3Provide the tribal entity contact name, title, telephone, and e‑mail in the summary section.
- 4Enter the correct EIN for the tribal entity.
- 5Answer all Yes/No questions on pages 3 and 4, supplying percentages where required.
- 6Attach separate pages for each additional tribal entity if more than one EIN is reviewed.
- 7List any identified compliance concerns on page 7 when seeking penalty relief.
- 8Sign the form in the designated signature line before submission.
- 9Make a copy of the completed form and all supporting documents for your records.
- 10Submit the original form to the IRS as directed and retain the mailing receipt.
How to file this form
- 1Review the form to confirm it is the November 2006 edition.
- 2Complete the summary sheet on page 8 with tribe information and contact details.
- 3Answer all required questions on pages 3 and 4, attaching additional entity pages as needed.
- 4Document any compliance concerns on page 7 and list corrective actions.
- 5Obtain the IRS ITG Specialist’s signature on the designated line.
- 6Make a copy of the completed form and supporting records for your files.
- 7Submit the original form to the IRS and retain the receipt as proof of filing.
Known limitations
- 1Applies only to tribal entities; not for non‑tribal businesses. (Form p.1)
- 2Each Employer Identification Number (EIN) is treated as a separate tribal entity; a single page cannot report multiple EINs. (Form p.2)
- 3Only one summary sheet is completed; additional tribal entities require separate pages 2‑7 attached. (Form p.2)
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.
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Fillable formOpen in Editor->Form 13797 is dated November 2006; the source does not reference a latest‑information page and does not indicate any changes since that revision.
What changed or needs a fresh check
- Edition date — confirm the form shows November 2006 on the cover page
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the IRS ITG Specialist signs the form before submission
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 13797. (Form p.8)
- 2Keep all supporting books and records for as long as their contents may become material in tax administration. (Form p.8)
- 3Expect no immediate acknowledgment; the IRS will review the report internally. (Not stated in the official source — verify on the agency site)
- 4If an error is discovered, submit a corrected Form 13797 with updated information. (Not stated in the official source — verify on the agency site)
Sources
- SRCForm p.1 — Form 13797 is titled “Compliance Check Report” and dated November 2006.
- SRCForm p.1 — The form is to be completed by the IRS ITG Specialist to document activity and findings for a tribal entity.
- SRCForm p.1 & p.2 — Each Employer Identification Number (EIN) is considered one tribal entity for reporting.
- SRCForm p.2 — Only one summary sheet is completed; additional entities require pages 2‑7 attached.
- SRCForm p.8 — Books or records must be retained as long as their contents may become material in tax administration.
- SRCForm p.8 — An EIN will not be issued unless all requested information is provided.
- SRCForm p.2 — The form lists related tax forms such as Form 2290, Form 1041, Form 1099‑MISC, Form 1099‑R, Form 8300, etc.
- SRCForm p.8 — The privacy notice states the form will be disclosed to the Social Security Administration.
Common confusion points
Do I need to fill a separate page for each tribal entity?
The form treats each EIN as a distinct entity and requires a new set of pages for each.
→ Confirm you have one page 2‑7 per EIN.
Can I report multiple entities on one summary sheet?
Only one summary sheet is allowed; additional entities need their own pages.
→ Check that only one entity appears on the summary.
Is this form required for non‑tribal businesses?
The purpose is to document compliance checks for tribal entities.
→ Verify the entity is a tribal business before using this form.
Do I have to attach Forms W‑9 for every vendor?
The form asks whether W‑9s are on file but does not require attachment.
→ Answer the yes/no questions; attach W‑9s only if specifically requested.
Will the IRS issue an EIN based on this report?
The privacy notice says an EIN will not be issued unless all requested information is provided.
→ Ensure all required fields are completed before submission.
How long must I keep the completed report?
Records must be retained as long as they may become material in tax administration.
→ Store the report indefinitely or until it is no longer material.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 102 – FinCEN Suspicious Activity Report by Casinos and Card Clubs (used for reporting suspicious activity)
Questions about IRS Form 13797
What is IRS Form 13797 used for?
Form 13797 records the results of a compliance check for a tribal business. It lists the entity’s EIN, required tax returns, and any issues found. The completed form is saved on a diskette or CD and sent to the IRS.
Who must file IRS Form 13797?
The IRS ITG Specialist files Form 13797 for each tribal entity identified by its EIN.
What information does IRS Form 13797 require?
The form collects the entity’s EIN and required federal tax returns on page 1, answers yes/no tax‑issue questions on page 2, and gathers detailed payroll and filing information on page 4 before summarizing changes and corrective actions on page 8.
How do I complete IRS Form 13797?
Complete page 1 with the entity’s EIN, name, address, and list of required tax returns. Answer the tax‑issue yes/no questions on page 2. Fill out the payroll, 1099, and Form 940 questions on page 4, attaching additional pages for each entity as needed. Save the finished document on a 3½‑inch diskette or CD‑Rom and return it as instructed.
What happens if IRS Form 13797 is filed incorrectly?
If the report is incomplete, penalties may not be waived as the form is used to determine required filings and related penalties.
Do I need to fill a separate page for each tribal entity?
The form treats each EIN as a distinct entity and requires a new set of pages for each. Confirm you have one page 2‑7 per EIN.
Can I report multiple entities on one summary sheet?
Only one summary sheet is allowed; additional entities need their own pages. Check that only one entity appears on the summary.
Is this form required for non‑tribal businesses?
The purpose is to document compliance checks for tribal entities. Verify the entity is a tribal business before using this form.
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