Utah Code §59-10-114(2)(b) and (e)

A member of a Native American tribe in Utah who lives and works on the reservation where he/she is an enrolled member is exempt from Utah income tax on the reservation income.

A "reservation" must be within the currently recognized reservation boundaries set by the federal government. This includes land removed from the Uintah and Ouray Reservation under Hagen vs. Utah (510 U.S. 399 (1994)).

Qualifying income must be included in your federal adjusted gross income in order to subtract it on your Utah return.

Passive income, such as interest, dividends, etc., received by a Native American is also not taxable if you live on a reservation. However, if you live off the reservation, your passive income is taxable.

The following table shows the conditions for subtracting income earned by tribal and non-tribal members.

^* If you are required to work both on and off the reservation, please contact the Utah State Tax Commission at 801-297-7705 or toll-free at 1-800-662-4335 extension 7705, to determine if the income qualifies for this deduction.

Enter the exempt income (subtraction) on your Utah TC-40A, Part 2, using code 77.

You must also enter on the TC-40A your enrollment/census number and Nation/Tribe code from the following list.

Keep all records and documentation to support this subtraction.

Enter the exempt income included in your federal total income on TC-40A, Part 2, using code 77. Enter your enrollment/census number and your Native/Tribe Code from the list above.