Taxes

State Income Tax and Native Americans. This guide offers a broad overview of the current state taxation laws for individual Native Americans. Your circumstances must be taken into consideration before you can be sure that your income is exempt from state tax, so we cannot guarantee that the information in this guide will apply to your personal situation. The guide also contains a short explanation on the impact of the Affordable Care Act (new health care coverage law) upon individual income tax returns.

Requesting a tax refund from the State Franchise Tax Board (FRB)
Process for submitting a claim for a refund of income tax that was improperly assessed.

FTB’s Income Taxation of Native Americans booklet
FTB held a Sept. 18, 2013 meeting to discuss recommendations regarding how to determine if a tribal member is living on or off his or her reservation. FTB revised publication on this matter is still pending. See FTB recommendation.