Help with Native Americans taxation
Senate Bill 855
Effective January 1, 2018, pursuant to SB 855, tribal members living in California Indian country who earn income from any federally recognized California Indian country as defined in 18 U. S. C. 1151 are exempt from California taxation. This exemption applies to "earned income" as defined in IRC 32(c)(2)(A)(i).
Tribal consultation policy
In 2011, Governor Edmund G. Brown Jr. issued Executive Order B-10-11 requiring all State of California agencies to encourage communication and consultation with California Indian Tribes. Accordingly, the Franchise Tax Board hereby adopts this Tribal Consultation Policy which memorializes its commitment to strengthening and sustaining government-to-government relationships between California Indian Tribes and the State.
Revenue Procedure 2014-35
We conform to the IRS on this procedure. Visit Revenue Procedure 2014-35 for more information.
Legal Ruling 2015-1 provides guidance regarding factors we’ll use to determine whether a tribal member resides on or off the reservation.
Per capita distribution received by California, tribal members pursuant to the Cobell Settlement are not taxable for California tax purposes. The distribution phase of the settlement has closed.
Reservation source income
Earned income for services performed on the reservation whether it’s paid by the tribe or by a 3rd party.
If you receive a letter or a contact from us, respond immediately by contacting the Tribal Hotline.
A quick response ensures you:
- Work directly with a tribal matters expert to resolve the issue in a timely manner
- Avoid the collection cycle
- Prevent additional letters and contacts
- (916) 845-2790
- (916) 843-2299
Deputy Tribal Liaison
Maria Brosterhous, Tax Counsel IV - Tax Administration and Procedure Bureau
- (916) 845-7651
Selvi Stanislaus, Executive Officer
- (916) 845-4543