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Reservation Income for American Indians Subtraction

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Minnesota does not tax certain types of income received by American Indians. If you are a member of an American Indian tribe living and working on the reservation of which you are an enrolled member, you may qualify for a subtraction to lower your Minnesota taxable income.

If your income is exempt from Minnesota income tax, complete Schedule M1M, Income Additions and Subtractions, and file it with your state return.

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