What is qualified Native American income?

If you or your spouse, or both, were enrolled members of a federally recognized New Mexico Indian nation, tribe or pueblo, your income is exempt from base income if BOTH of the following apply:
  • You lived on the land of the Indian nation, tribe, band or pueblo of membership when you earned it.
  • You earned that income on the lands of that nation, tribe, band or pueblo.
CAUTION: Income (including retirement or pension income) earned off the lands of your own or your spouse's nation, tribe, band or pueblo is subject to New Mexico income tax no matter where you live.

Military pay of an enrolled member is exempt only when the home of record is on the member's own Indian nation, tribe, band, or pueblo lands.

Retirement or pension income is exempt only when BOTH of the following apply:
  • The enrolled member lives within the boundaries of the member's nation, tribe or pueblo.
  • The retirement or pension is the result of employment on the member's Indian nation, tribe, or pueblo.
Retirement or pension income from employment off the lands of the nation, tribe, band, or pueblo may not be exempt.

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