Fillable Form Ind - Tribal Member Certification

Form IND General Instructions

Purpose of Form

65 or older and $12,400 if both spouses are 65 or

older)

Are you an enrolled member of a federally recognized

Montana tribe? If so, you might not have to pay

The filing threshold is increased by $2,190 if an

Montana income tax on your income if the following

individual is blind.

are true:

What income is exempt from Montana income

•

You are an enrolled tribal member of the

tax?

governing tribe of a reservation;

Income is exempt if all of the following requirements

•

You resided and worked on that reservation; and

are met:

•

The income was earned by working on that

•

You are an enrolled tribal member of the

reservation.

governing tribe of a reservation;

The purpose of Form IND is to enable an enrolled

•

You resided and worked on that reservation; and

member of a federally recognized Montana tribe to

•

The income was earned by working on that

identify the sources of income they earned that may

reservation.

be exempt from Montana income tax. This form has to

be included with each year’s income tax return.

What income is not exempt?

•

Income you earn from working on a reservation

Employer Information

where you are not an enrolled tribal member of

•

List the employer(s) you worked for, both on

the governing tribe. For example, if you work on

and off the reservation, and the dates you were

a reservation where your spouse is an enrolled

employed. If you are self-employed, enter your

member, but you yourself are not an enrolled

business name.

member, your income from working on the

•

Please indicate whether you are self-employed by

reservation is not exempt from Montana income

checking the box, if applicable.

tax.

•

If you are not self-employed, enter the FEIN of

•

Income you earn from working outside the

your employer. If you are a wage earner, this

reservation. For example, if you reside and work

information will be available on the federal Form

on the reservation where you are an enrolled tribal

W-2 you received from your employer.

member of the governing tribe, but you also work

outside the reservation, the income you earn from

Is an enrolled member of a federally recognized

working outside the reservation is not exempt.

Montana tribe required to file a Montana income

•

Income earned while you are not residing on

tax return?

the reservation. For example, if you earned the

Tribal members who work in Montana and have

income from working on the reservation where you

federal gross income (excluding unemployment

are an enrolled tribal member of the governing

compensation) that exceeds the threshold for filing a

tribe, but you did not live there when you earned

return are required to file a Montana individual income

the income, the income is not exempt.

tax return (Form 2) even if some or all of the income is

Questions? For additional information regarding the

exempt from Montana income tax. The exempt tribal

taxation of Native Americans, including frequently

income is reported on Form 2, Schedule II - Montana

asked questions, please visit our website at

Subtractions from Federal Adjusted Gross Income,

revenue.mt.gov.

line 2.

What is the filing threshold for filing a Montana

income tax return?

The threshold depends on your “filing status.” For

2011, the filing thresholds are as follows:

•

$4,010 if your filing status is single or married

filing separately ($6,200 if you are 65 or older)

•

$5,830 if your filing status is head of a household

($8,020 if you are 65 or older)

•

$8,020 if your filing status is married filing jointly

with your spouse ($10,210 if you or your spouse is

Form Ind - Tribal Member Certification - 2011 Page 2

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