American Indians
2013 Iowa 1040 Expanded Instructions
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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 of their own Tribe

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

NOTE: Individuals must be members of the American Indian Tribe living on their Sovereign Settlement within the State of Iowa to be exempt from income earned from that same settlement within Iowa.  If the individual is not a member of that recognized American Indian settlement in Iowa, then income from that settlement in Iowa is Iowa-source income to Iowa residents and nonresidents.

American Indians Living off the Settlement of their own Tribe

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 Tribal Member 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.)