Utah Native American Reservation Income Deduction
Utah Native American Reservation Income Deduction
(77) Native American Income (UC §59-10-114(2)(b) and (e))
A member of a Native American tribe in Utah who lives and works on the reservation where he/she is an enrolled member is exempt from Utah income tax on the reservation income. An enrolled member of the Ute tribe who works on the Uintah and Ouray Reservation and lives on land removed from that reservation under Hagen vs. Utah (510 U.S. 399 (1994)) is exempt from Utah income tax on income earned on the reservation.
Enter the exempt income included in your federal total income on TC-40A, Part 2, using code 77. Enter your enrollment/census number and your Nation/Tribe Code from the following list.
Nation/Tribe Code
1 Confederated Tribes of the Goshute Reservation
2 Navajo Nation Reservation
3 Paiute Indian Tribe of Utah
4 Skull Valley Band of Goshute Indians
5 Ute Indian Tribe
6 Other tribe
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