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State tax filing
Yes. Leave this space empty. The subtraction is only available to tribal members living on tribal land.
Colorado says:
Line 12 Qualified Reservation Income
List any amount of income that was derived wholly from reservation sources by an enrolled tribal member who lives on the reservation, which was included as taxable income on the Federal income tax form.
Submit proof of tribal membership, residence, and source of income. This must be submitted every three years by taxpayers claiming this subtraction.
Page 13 of 104 Book, Colorado Individual Income Tax Filing Guide
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‎January 29, 2023
3:48 PM