Questions & Answers

What is the subtraction for Native American income?

California does not tax reservation-sourced income earned or received from the same Indian country in which you live and are an enrolled member.

For your income to qualify, you must meet all of the following requirements:

  • You must be an enrolled member of a federally recognized California Indian tribe.
  • You must live in your tribe's Indian country, which includes reservations, dependent Indian communities, and Indian trust allotments.
  • You must earn or receive reservation-sourced income from the same Indian country in which you live and are an enrolled tribal member.
If you claim this subtraction, you'll need to complete and attach Form 3504, Enrolled Tribal Member Certification to your return as documentation for this subtraction. If you're e-filing, we'll ask you to upload this attachment right before you submit your return.

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