graphic link to 2008 Iowa income tax expanded instructions for 2009
Questions? E-mail Us!
2009 Expanded Instructions Home
graphic link to I-R-S Code
graphic image to translation web site
graphic link to Iowa e-file choices
graphic image to topic index of 2009 Iowa income tax instructions by topic
graphic link to 2009 Iowa income tax instructions by line number

IOWA INCOME TAX RESPONSIBILITIES OF AMERICAN INDIANS

Definitions

  • "American Indians" means all persons of American Indian descent who are members of any recognized tribe.
  • "Settlement" means all land within the boundaries of any recognized American Indian settlement or reservation within the State of Iowa.

American Indians living on the settlement

Taxable Income:

  • Wages for working off the settlement.
  • Income from business or real estate located off the settlement.

Exempt Income:

  • Wages from working on the settlement.
  • Income from business or property located on the settlement.
  • Interest, dividends, and other income from intangibles, regardless of where the bank accounts, etc., are located.

American Indians living off the settlement

  • If residents of Iowa: Taxed in the same manner as other residents. (Income from working on the settlement is taxable.)
  • If nonresidents of Iowa: Taxed in the same manner as other nonresidents. (Income from working on the settlement is taxable.)

Persons who are not American Indians, regardless of whether they live on or off the settlement

  • If residents of Iowa: Taxed in the same manner as other residents. (Income from working on the settlement is taxable.)
  • If nonresidents of Iowa: Taxed in the same manner as other nonresidents. (Income from working on the settlement is taxable.)