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:

  1. You are a member of a federally recognized Indian tribe.
  2. You live in your tribe's Indian country which includes:
    • Reservations
    • Dependent Indian communities
    • Indian trust allotments
  3. The income you earn comes from the same Indian country in which you live and where you are a tribal member, whether paid by the tribe or a third party.

For more information, see FTB 674, Income Taxation of Native Americans.