Does California tax his military pay if he is a member of a California tribe?
No. California treats members of California tribes on active duty status as if they live within Indian country. California considers his military income to come from tribal sources, and does not tax it. 8. What if my clients live outside of California, but receive casino income from California Indian country sources? If your clients are nonresident Native Americans, California does not tax their share of income from tribal casino operations. California may tax other income, such as wages received from California sources while a nonresident. For more information about California residency, get FTB Publication 1031, Guidelines for Determining Resident Status. 9. Do my clients have to file California income tax returns if they live in California Indian country and all of their income is from the Indian country source where they live as tribal members? No. California does not require them to file an income tax return. However, we recommend they file the return to show the amount of exempt
