Page 1: IRS information
Completed by the IRS ITG Specialist: the entity's EIN, name and address, and boxes for the federal tax returns IRS records show it is required to file.
13797
Compliance Check Report
- Agency
- IRS
- Revision
- November 2006
- Fillable fields
- 189
- Pages
- 8
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13797: Compliance Check Report
Form 13797, Compliance Check Report, is an IRS template for documenting the activity and findings of a Compliance Check of an entity within a tribe. The form says each Employer Identification Number (EIN) is considered one entity, and the template reports on one entity at a time.
Page 1 is completed by the IRS ITG Specialist and shows what IRS records indicate about the entity, including the federal tax returns it is required to file. The remaining pages cover the entity's tax issues, its review of filed forms, Forms W-4, W-9 and 1099, employment taxes, eleven compliance areas such as tip income and Bank Secrecy Act issues, and a summary of required corrective actions. Page 7 refers to the IRS office of Indian Tribal Governments.
You can fill out Form 13797 free in your browser on this page and download it without an account.
What's on Form 13797
Page 2: Tribal Entity Reviewed
The entity's EIN, name, address, activity and year started, Yes or No for tax issues present, and Yes or No for each form it is presently required to file.
Pages 3 and 4: forms and payroll
Comments from the review of recently filed returns, then questions on Forms W-4, W-9 and 1099, employment taxes, fringe benefits, payroll services and Form 940.
Pages 5 to 7: compliance areas
Eleven areas, from general welfare programs and employee leasing to excise taxes, distributions to members, tip income, Bank Secrecy Act issues, trusts and gaming agreements.
Actions, corrections, improvements
Space for actions the Tribe has taken or plans, and for actions where the IRS office of Indian Tribal Governments could assist.
Page 8: Summary of Compliance Check
The tribe's name and address, the completion date, the entity contact, a table of EIN changes required, and the required corrective actions.
How to fill out Form 13797
- 1
Review page 1
Page 1 shows what IRS records indicate about the entity and where to send questions. It is completed by the IRS ITG Specialist.
- 2
Describe the entity
On page 2, enter the entity's EIN, name, address, activity and year started, then answer Yes or No for each tax issue and each form it is presently required to file.
- 3
Review filed forms
The form asks for comments on whether recent returns were accurately prepared, any processing problems, any balance due and any penalties imposed, and how problems could have been mitigated.
- 4
Answer each compliance area
Answer the Yes or No questions and add comments. The form says to comment on each area, including if the area is not applicable because the entity has no involvement with it.
- 5
List actions and requests
Record improvements the Tribe has made or plans, and areas where the IRS could assist, such as outreach, a Private Letter Ruling or a Tip Agreement.
- 6
Complete the summary
Fill in one summary sheet for the report, list any EIN changes with an explanation for each, and list the corrective actions for which assistance is requested.
Why fill Form 13797 on indox
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Where it goes and what to know
Returning the report
The form says that once the Compliance Check is completed, the document should be saved and returned on a 3½'' diskette or CD-Rom to the address given on page 1.
One summary sheet
The form says only one summary sheet should be completed, even when pages 2 to 7 are completed for several entities.
Questions
Page 1 says to check the IRS web resources or the contact listed there for questions on a federal tax administration issue or on completing the form.
Penalty relief requests
The form says identified compliance concerns that may result in additional tax or penalties can be listed at the end if seeking IRS assistance and potential penalty relief.
Disclosure
The Privacy Act statement says the form will be disclosed to the Social Security Administration for its use in determining compliance with applicable laws.
Related forms
941
Employer's QUARTERLY Federal Tax Return
116 fields, 3 pages
940
Employer's Annual Federal Unemployment (FUTA) Tax Return
97 fields, 3 pages
730
Monthly Tax Return for Wagers
45 fields, 4 pages
11-C
Occupational Tax and Registration Return for Wagering
105 fields, 6 pages
W-2G
Certain Gambling Winnings
219 fields, 8 pages
8027
Employer's Annual Information Return of Tip Income and Allocated Tips
48 fields, 1 page
Who completes Form 13797?
The form is part of a Compliance Check of tribal entities. Page 1 is completed by the IRS, and the rest documents the check of each entity. It is not a personal tax return.
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Questions about Form 13797
What is Form 13797 used for?
The form says it is used to fully document the activity and findings from a Compliance Check of an entity within a tribe.
Who completes page 1?
The form says page 1 is to be completed by the IRS ITG Specialist.
How many entities does one report cover?
The template reports on one entity, and each EIN counts as one entity. For more entities, pages 2 to 7 are completed for each and attached, with only one summary sheet.
Does the form mention penalties?
The summary page requests assistance with corrective actions "with the understanding that penalties will be waived wherever permissible," in the form's words.
Which edition is this?
The PDF prints November 2006, and the footer reads Form 13797 (11-2006).
Is it a personal tax return?
No. It reviews tribal entities identified by EIN, covering returns such as Forms 941, 940, 720, 730 and 11-C and gaming-related reporting.