Filing requirements Native Americans

If you have both tax exempt and nonexempt income

You need to file a tax return. When filing, attach the following completed forms, which show your reservation and nonreservation income:

• Miscellaneous Income (Form 1099)
• Wage and Tax Statement (Form W-2)
• Optional: Enrolled Tribal Member Certification
  • • FTB 3504: Form
    • Instructions
• Resident: California Resident Income Tax Return
  • • Form 540: Form
    • Instructions
  • • Form 540 2EZ: Form
    • Instructions
• Nonresident: California Nonresident Income Tax Return
  • • Form 540NR: Form
    • Instructions

If you have only tax exempt income

File Enrolled Tribal Member Certification form (FTB 3504).

Mail

Franchise Tax Board
PO Box 1998
Rancho Cordova CA 95741-1998

Visit Due dates for more information on when to file.