Native American Income

Native American Income (code 77)

Utah Code ยง59-10-114(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. An enrolled member of the Ute tribe who works on the Uintah and Ouray Reservation and lives on land removed from that reservation under Hagen vs. Utah (510 U.S. 399 (1994)) is 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 this 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

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

Resides on Reservation? Employed on Reservation? May Claim Deduction?
Yes Yes Yes, on income earned on the reservation where enrolled
No Yes No
Yes No Not on income earned off the reservation *
Yes No, earn military income off the reservation Yes, on military income earned off the reservation
No No No
Yes, but a non-tribal member Yes No
No Yes, but non-Native American No

* 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. Keep all records and documentation to support this subtraction.