- 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.
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.