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ITG FAQ #4 Answer-Who is a "qualified employee"?
A qualified employee, for any tax period, is any employee who meets all of the following tests:
- The employee is an enrolled member of an Indian tribe or the spouse of an enrolled member of an Indian tribe,
- The employee performs substantially all of his or her services for the employer within an Indian reservation, and
- While performing those services, the employee has his or her main home on or near that reservation.
Page Last Reviewed or Updated: 16-Oct-2015