IRS Logo
Print - Click this link to Print this page

ITG FAQ #2 Answer-Are there any exemptions for individual Indians from federal income taxation?

Yes.  There are several:

  • Income derived from a fishing rights-related activity under IRC section 7873. Please refer to the FAQs regarding IRC section 7873 for a detailed discussion.
  • Income directly derived by an Indian allottee from restricted allotted land that is held in trust by the United States Government.
  • Income from land claim settlements and judgments.

Return to List of FAQs

Page Last Reviewed or Updated: 17-Nov-2016