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ITG FAQ #6 Answer-What types of taxes are exempted by IRC section 7873?

Income derived by individual members of an Indian tribe or by a qualified Indian entity, from fishing rights-related activity, is exempt from Federal and State tax, including income, Social Security and Unemployment Compensation Insurance taxes.

Note: There is a corollary effect that the wages (and income) are not taken into account in computing Social Security benefits and Unemployment Compensation.

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Page Last Reviewed or Updated: 14-Aug-2013