You must file if you meet the Arizona filing requirements unless all the following apply to you:

• You are an enrolled member of an Indian tribe.

• You live on the reservation established for that tribe.

• You earned all of your income on that reservation.

I understand I have to file but, do I have to include my per capita income from the tribe when I live on the reservation? I do have earnings from work off the reservation and I understand I have to pay the state income tax for that.