Questions & Answers

What qualifies as exempt tribal income?

If you're a member of a tribe and your principal residence is on "Indian country" as defined in 18 U.S.C. Section 1151, the income earned on Indian country may be deducted. You must be within the jurisdiction of the tribe of which you are a member.

You'll need the following information as proof of eligibility:

1. Copy of tribal membership card or certification of tribal membership



2. Proof of Tribal Residency: A copy of the trust deed, or other legal document, which describes the real estate upon which you maintained your principal place of residence and which was an Indian allotment, restricted, or held in trust by the United States during the tax year. If your name does not appear on the deed, or other document, provide proof of residence.



3. Proof of Tribal Employment: A copy of the trust deed, or other legal document, which describes the real estate upon which you were employed or performed work or received income and which was held by the United States of America in trust for a tribal member or an Indian tribe or which was allotted or restricted Indian land during the tax year. Also a copy of employment or payroll records which show you are employed on that Indian country or an explanation of your work on Indian country.

You can also have other evidence which you believe supports your exemption.

If you are mailing your return, include this information with your return. If you are e-filing your return, keep the information in your records for three years in case the Oklahoma Tax Commission requests it.