Iowa Income Tax Responsibilities of Native Americans

Instruction Year
2020

Definitions

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

Native Americans 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

Native Americans 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 Native Americans, 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.)