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.
  • 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.
  • General Welfare benefit payments under IRC section 139E
  • Certain payments made pursuant to the Per Capita Act

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