Income Taxation of Native Americans
Generally, California taxes the entire income of California residents and the California source income of nonresidents.
To be exempt from paying California income tax, you must meet all the following requirements:
- You are a member of a federally recognized Indian tribe.
- You live in your tribe's Indian country which includes:
- Dependent Indian communities
- Indian trust allotments
- See FTB's clarification and recent decision on reservation source income (posted 4/12/13) for more information.
For more information, see FTB 674, Income Taxation of Native Americans.