Indian Income

If you or your spouse, or both, were enrolled members of an Indian nation, tribe or pueblo, your income is exempt from base income IF:

You lived on the land of the Indian nation, tribe or pueblo of membership when you earned it, and
You earned that income on the lands of that nation, tribe or pueblo. You must meet both conditions. Military pay of an enrolled member is exempt only for times when the home of record is on the members own Indian nation, tribe or pueblo lands.

Enter the amount of that income in the appropriate space below. Enter the name of your nation, tribe or pueblo and your tribal or pueblo enrollment or census number in the space provided.

CAUTION: Income earned off the lands of your own or your spouses nation, tribe or pueblo is subject to New Mexico income tax no matter where you live.

Back