Enrolled member certification Native Americans

We need information to know who does or does not qualify for tax exemption. There are different ways to declare tribal members.

Submit the certification

Filing Enrolled tribal member certification (form FTB 3504) is optional.

This verifies you:

  • Reside in a California Indian Country
  • Meet income exemption requirements

Visit Instructions for form FTB 3504 for more information.

Declaration from your tribal government

Instead of FTB 3504, we will accept a declaration from your tribal government. It must be for a single tax year and include:

  • Name, address, and tribal member SSN or Taxpayer ID
  • Tax year
  • Certification the tribal member is an enrolled member
  • Certification the tribal member lives on the reservation
  • Tribal member's signature, under penalty of perjury
  • Authorized tribal designee signature

To ensure the security of tribal members and tribal governments and avoid fraudulent filings, the tribal government must provide us with the authorized tribal designee name.

Attach a blank FTB 3504 on top of the declaration.

Electronic list submission

Your tribal government may submit a list on behalf of all enrolled members who live on the reservation. Contact our tribal hotline for submission details.

Phone
(916) 845-2790
TribalHotline@ftb.ca.gov
Fax
(916) 843-2299