Native American

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Living on Reservation – Enrolled Member

If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all the following apply:

  • You are enrolled as a member of a federally recognized Indian Tribe.

  • You live on any Indian reservation in North Dakota.

  • You derive all your income from sources on any Indian reservation in North Dakota or from sources outside North Dakota.

More details can be found in the Guideline – Income Taxation of Native Americans.