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New Form FTB 3504, Enrolled Tribal Member Certification, and Tribal Hotline

October 18, 2016

Purpose of Bulletin

To inform staff of the new form FTB 3504, Enrolled Tribal Member Certification, and the new Tribal Hotline now available to the Native American tribal community.

Background

An enrolled member of a federally recognized tribe may not have to pay California income tax if they live on the tribe’s Indian country, they earn or receive reservation source income from the same Indian country in which they live, and are an enrolled member.

FTB 3504 was developed to allow enrolled tribal members to declare that they reside within Indian country and meet the tax exemption requirements.

Additional Information

Beginning January 2, 2017, FTB 3504 will be available to the Native American tribal community.

If the enrolled tribal member has additional income sourced to California, they can file FTB 3504 with their tax return. If the reservation source income is their only income, they can file FTB 3504 as an information return. If enrolled tribal members or their representatives have questions regarding this form, they can contact a tribal taxation subject matter expert on the newly created Tribal Hotline.

The Tribal Hotline is available now: 916.845.2790. The Audit Division Residency Unit will manage the Tribal Hotline for all questions regarding FTB 3504 and tribal member taxation. The hotline is a voice mail box that will be monitored; we will respond to messages within two business days.

Taxpayer Inquiries

If you receive contact from a tribal member or their representative regarding FTB 3504 or specifics about tribal member taxation, refer the caller to the Tribal Hotline 916.845.2790 for resolution. For more information, you can refer the caller to our website.

All other tribal issues not related to FTB 3504 should be handled per current procedures.

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