Members of Indian Nations, Tribes, or Pueblos
The income of Indians who worked or lived on lands outside the Indian nations, tribes, or pueblos of which they are members is subject to New Mexico personal income tax.
You do not need to file a New Mexico income tax return if both the following are true:
• You are an enrolled member of an Indian nation, tribe, or pueblo who lived on the lands of the Indian nation, tribe, or pueblo where you are member.
• Your entire income was earned from work on those lands.
If you are the spouse of an enrolled member who lives and works within the boundaries of the member’s nation, tribe, or pueblo, your income is taxable unless you are also a member of a New Mexico federally recognized Indian nation, tribe, band or pueblo.
Lands include formal and informal reservations, dependent Indian communities, and Indian allotments, whether restricted or held in trust by the United States.