Living on Reservation – Enrolled Member
If you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all the following apply:
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You are enrolled as a member of a federally recognized Indian Tribe.
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You live on any Indian reservation in North Dakota.
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You derive all your income from sources on any Indian reservation in North Dakota or from sources outside North Dakota.
More details can be found in the Guideline – Income Taxation of Native Americans.