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Individual Income Tax for Tribal Members

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Taxable Income and Credits

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Minnesota residents who are required to file a federal income tax return must file a Minnesota return even if all or part of their income is exempt from state tax.

For income tax purposes, you are a resident of Minnesota if you reside on an Indian reservation in the state. For more information, see Minnesota Indian Tribes (MN.gov) and a map of Indian reservations in Minnesota (PDF).

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Calculating Taxable Income

If you are a member of an American Indian tribe who receives income from the reservation where you live and work and are an enrolled member, you must subtract this income from Minnesota income on Line 19 of Schedule M1M, Income Additions and Subtractions. Subtracted income is not taxable to Minnesota.

Note: If you live off the reservation, all federally taxable income is taxable to Minnesota. You cannot subtract it.

Eligibility for Credits

American Indians with exempt reservation income are eligible for some credits such as the Child and Dependent Care Credit and Working Family Credit. 

You may also qualify for other credits, such as the K-12 Education Credit, Credit for Military Service in a Combat Zone, and Credit for Parents of Stillborn Children.

These credits are refundable. If the credit is greater than what you owe for Minnesota income tax you will receive the difference as a refund. 

Contact Info

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