Is tribal per capita exempt from state tax?

[mztooni1]

I reside on indian trust land

[CherylW]

Which state?

[redhood223]

North Carolina

[shawnstrozyk1215]

pa

[CherylW · Accepted solution]

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.