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ITG FAQ #10 Answer-What allocation rules apply to a qualified Indian entity that is jointly owned by members of more than one tribe?

Wages paid to a tribal member who is an employee of such an entity would be exempt only to the extent the income was derived from the exercise of fishing rights of that employee's tribe. Income derived from the exercise of fishing rights guaranteed to another tribe would not be exempt when paid as wages.

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Page Last Reviewed or Updated: 11-Dec-2013