What documents do I need to send in for Tribal Income Exemption on form 511-EF?

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What documents do I need to send in for Tribal Income exemption?

[JosephS1]

The following is an excerpt from the instructions for Form 511, Oklahoma Resident Income Tax Return on page 18:

Exempt Tribal Income

If the tribal member’s principal residence is on “Indian country” as defined in 18 U.S.C. Section 1151, the income earned on Indian country may be deducted. Legally acknowledged Indian country must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient information to support that these requirements have been satisfied.

To deduct income earned on Indian country, provide the following information for tax year 2022:

1. A copy of your tribal membership card or certification by your tribe as to your tribal membership during the tax

year; and

1. A copy of the trust deed, or other legal document, that describes the real estate upon which you maintained your principal place of residence and that 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 on such property; and
2. A copy of the trust deed, or other legal document, that describes the real estate upon which you were employed or performed work or received income and that was held by the United States of America in trust for a tribal member or an Indian tribe or that was allotted or restricted Indian land during the tax year. Also a copy of employment

or payroll records that show you are employed on that Indian country or an explanation of your work on Indian country; and

1. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from income tax.

All information to support your claim for refund must be provided with your return.

Form 511 Instructions

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