Montana DOR Issues Income Tax Guidelines for Enrolled Tribal Members

The Montana Department of Revenue (DOR) issued income tax guidelines for enrolled tribal members living on reservations governed by their tribe. The guide provides exemption for certain types of income sourced to the reservation, such as wages earned within the reservation boundaries, interest, dividends, pensions, annuities, income from real properties, and business income from activities carried on within the reservation. The guide also covers reporting requirements for exempt and non-exempt income. [Mont. Dep’t of Revenue, Income Taxes for Enrolled Tribal Members, 09/01/25]

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