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Oklahoma Exempt Tribal Income

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Question
Oklahoma Exempt Tribal Income

Answer
If the tribal member's principal residence is on "Indian country" as defined in 18 U.S.C. Section 1151, the income earned on Indian country may be deducted. Legally acknowledged Indian country must be within the jurisdiction of the tribe of which he or she is a member. All claimants must provide sufficient information to support that these requirements have been satisfied.
Provide the following information for the tax year:
a. A copy of your tribal membership card or certification by your tribe as to your tribal membership during the tax year; and
b. A copy of the trust deed, or other legal document, which describes the real estate upon which you maintained your principal place of residence and which was an Indian allotment, restricted, or held in trust by the United States during the tax year. If your name does not appear on the deed, or other document, provide proof of residence on such property; and
c. A copy of the trust deed, or other legal document, which describes the real estate upon which you were employed or performed work or received income and which was held by the United States of America in trust for a tribal member or an Indian tribe or which was allotted or restricted Indian land during the tax year. Also a copy of employment or payroll records which show you are employed on that Indian country or an explanation of your work on Indian country; and
d. Any other evidence which you believe supports your claim that you meet all of the criteria for exemption from income tax.
All information to support your claim for refund must be enclosed with your return.
Note: The military wages of an enrolled member of a federally recognized Indian tribe shall be exempt from Oklahoma individual income tax when the income is compensation paid to an active member of the Armed Forces, if the member was residing within his tribe's 'Indian Country' at the time of entering service, and the member has not elected to abandon such residence per Rule 710:50-15-2. Provide a copy of your Form DD2058-2 "Native American State Income Tax Withholding Exemption Certificate" along with the information requested in paragraphs "a" and "b".

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Views: 413 Created on: Jun 15, 2013
Date updated: Nov 24, 2014

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