Native Americans

Senate Bill 855 includes expansion of gross income exclusions for Native Americans. Read Senate Bill 855

Overview

You may be exempt from tax if you are an enrolled member of, earn or receive income from reservation sources, and live in federally recognized California Indian country.

Indian country includes:

  • Reservations
  • Dependent Indian communities
  • Indian trust allotments

Even if you live in Indian country, you're still a California resident. You must pay tax on nonexempt income.

Use Enrolled Tribal Member Certification (form FTB 3504) to declare your reservation residency and tax exempt status, which may prevent unnecessary notices.

Visit Instructions for form FTB 3504 for more information.