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24. Does a member of a federally recognized Indian tribe that does not have a tax agreement with the State of Michigan qualify for the Michigan Earned Income credit?

If the member does not live within his or her tribe's Indian Country (as defined in 18 USC 1151) and meets the other criteria identified in Michigan Compiled Law 206.272, the member may claim the credit. If the member does live within his or her tribe's Indian Country, the only way for the member to qualify for the credit would be to have activity occurring outside of their tribe's Indian Country that is subject to Michigan income tax and meet the other criteria identified in Michigan Compiled Law 206.272. If the member lives within their own tribe's Indian Country and earns all their income within their tribe's Indian Country, they do not qualify for the credit.