Native American Income (code 77)

Utah Code §59-10-114(2)(b) and (e)

Some income of Utah Native Americans is exempt from Utah income tax. To qualify, you must:

  1. be an enrolled member of a Native American tribe in Utah,
  2. live on your tribe’s reservation, and
  3. earn the income on your tribe’s reservation (for active duty military income, see Pub 57).

Also, enrolled members of the Ute tribe who work on the Uintah and Ouray Reservation and live on land removed from that reservation under Hagen vs. Utah (510 U.S. 399 (1994)) are exempt from Utah income tax on income earned on the reservation.

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 Nation/Tribe Code from the following list:

Code Nation / Tribe
1 Confederated Tribes of the Goshute Reservation
2 Navajo Nation Reservation
3 Paiute Indian Tribe of Utah
4 Skull Valley Band of Goshute Indians
5 Ute Indian Tribe
6 Other tribe

Keep all records and documentation to support this subtraction.

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