California’s Taxation of Native American Indians that live on reservations. Learn How!
California does not tax your income if you are an enrolled member of a federally recognized California Indian tribe, and live in your tribe’s Indian country, and earn or receive reservation source income from the same Indian country in which you live and are an enrolled tribal member.
Enrolled Tribal Member Certification Information:
Enrolled Tribal Member Certification Form:
Determining if a Tribal Member lives on or off the reservation (Indian Country):