Michigan Resident Tribal Member/Tribal Entity Sales Tax and Use Tax Refund Request

Article ID: 59117  

Question
Michigan Resident Tribal Member/Tribal Entity Sales Tax and Use Tax Refund Request

Answer

Tax Agreement Tribes: A "Resident Tribal Member" (Member must be on the list submitted by their Tribe to the State of Michigan) of a federally recognized Indian tribe that has an active tax agreement with the State of Michigan may subtract certain income that is included in his or her AGI identified on the MI-1040. Such exempt income may include income derived from wages, interest, and pension income. For a list of agreement tribes, go to www.michigan.gov/taxes and select "Individual Income Tax." Under Special Filing Situations, select "Tax Information for Native Americans." A list of tribes’ names will be available; click to access the tax agreement and proceed to Section IV.

Non-Tax Agreement Tribes: If your tribe is not listed, your tribe does not have an active tax agreement with Michigan. Non-agreement members, see Revenue Administrative Bulletin 1988-47 for guidelines in determining exempt income that may be subtracted on line 20.


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Views: 2000 Created on: Jun 15, 2013