Indian Employment Tax Credit

An Eligible Employee:

  1. Is an enrolled member of an Indian tribe (or the spouse of a member)
  2. Performs substantially all services within an Indian reservation
  3. Has their principal residence located in or near an Indian reservation

Employees who earn more than $40,000 are not eligible for this tax credit.

The Indian Employment Credit (IEC) has a maximum of $4,000 per eligible employee.