668858
You'll need to sign in or create an account to connect with an expert.
North Carolina State Tax
According to the North Carolina Department of Revenue, the Per Capita Payments would not be subject to North Carolina Income Tax if they meet the criteria below:
Income that meets both of the following requirements:
a. Is earned or received by an enrolled member of any federally recognized Indian tribe.
b. Is derived from activities on any federally recognized Indian reservation while the member resides on the reservation. Income from intangibles having a situs on the reservation and retirement income associated with activities on the reservation are considered income derived from activities on the reservation.”
The amount should be entered on Line 13 – Other Deductions From Federal Adjusted Gross Income.
North Carolina State Tax
According to the North Carolina Department of Revenue, the Per Capita Payments would not be subject to North Carolina Income Tax if they meet the criteria below:
Income that meets both of the following requirements:
a. Is earned or received by an enrolled member of any federally recognized Indian tribe.
b. Is derived from activities on any federally recognized Indian reservation while the member resides on the reservation. Income from intangibles having a situs on the reservation and retirement income associated with activities on the reservation are considered income derived from activities on the reservation.”
The amount should be entered on Line 13 – Other Deductions From Federal Adjusted Gross Income.
Still have questions?
Questions are answered within a few hours on average.
Post a Question*Must create login to post
Ask questions and learn more about your taxes and finances.
m-kominiarek
New Member
bgoodreau01
Returning Member
itsagirltang69
New Member
dsward38
New Member
ashraf-yacoub6
New Member