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Last Updated: 10/26/2017

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Individual Income Tax

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Individual Income Tax > Tax Information > American Indians

  • I’m an American Indian who lives on my home reservation. All my income comes from my job at the casino on the reservation. If I don’t owe state income tax, do I need to file a Minnesota return?Back to top

    Yes. If you’re required to file a federal tax return, you must also file a Minnesota tax return (Form M1, Individual Income Tax). Since Minnesota doesn’t tax your reservation income, you can subtract it on your state return using  Form M1M, Income Additions and Subtractions.​

  • Can I claim the Working Family Credit, Child and Dependent Care Credit, or K-12 Education Credit if my reservation income is below the “household income” limit for these credits?Back to top

    If your reservation income isn’t taxed by Minnesota, and you have no other income, you can’t claim the Working Family Credit or the Child and Dependent Care Credit. However, you may qualify for the K-12 Education Credit.​