I am a native american who receives a quarterly per cap from the tribe , is that money subject to wisconsin income tax ?

[TomD8 · Accepted solution]

Tribal per capita payments made under the Indian Gaming Regulatory Act are tax-exempt if you live on tribal land, but taxable if you live in Wisconsin off tribal land.

Pages 3-5 of this reference explain Wisconsin's taxation of native Americans:  https://www.revenue.wi.gov/DOR%20Publications/pb405.pdf