New for 2017, form FTB 3504 (Enrolled Tribal Member Certification) will be used to certify that tribal members qualify for tax exemption for income earned on Indian country.  The form is used to certify that you live within Indian country and meet the following tax exemption requirements:

  • You are an enrolled member of a federally recognized Indian tribe
  • You live in that tribe’s Indian country
  • The income earned is sourced in that same Indian country

Form 3504 should be filed between January 1st and October 15th of the year following the tax year you are reporting.  For example, for the 2016 tax year you would file the form between Jan. 1, 2017 and Oct. 15, 2017.  You can file it with your Form 540 or separately.

O’Conner’s Tax Service can help you with this requirement.  Call us at 619-220-5277.

For more information visit the California Franchise Tax Board’s website:

Income Taxation of Native Americans