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Native American

	Q & A's Regarding the Resident Tribal Member (RTM) filings of the MI 1040 and the 4013 Definitions Resident Tribal Member (RTM) - Those members (of a Tribe that has an implemented tax agreement with the State of Michigan) that are residing within their own Tribe's negotiated Agreement Area. 4013 - Is the form a RTM may use to claim an annual sales tax refund. Members who do not reside within their Tribe's Agreement Area or who belong to a Tribe without an implemented tax agreement may not claim this refund. MI-1040 - Michigan Income Tax Return.

	1. As a RTM how do I file the 4013?

	2. I already filed my MI-1040 electronically, how do I file the 4013?

	3. How does the 4013 credit work?

	4. Why does a second non-obligated spouse form get issued for the tribal sales tax credit and how is it prorated?

	5. I am a member of the _______ tribe; why did you deny my credit?

	6. Why isn't the 4013 form available on the Internet?

	7. How long does it take to receive the 4013 refund?

	8. If I don't have a federal adjusted gross income and am not required to file a Michigan income tax return (see answer to question 20 to verify whether they must file a MI 1040), can I file a 4013 without the Michigan income tax return?

	9. I am a Resident Tribal Member but my spouse is not. We filed a joint income tax return. Can I still file a 4013?

	10. My tribe did not implement its agreement until part way through the year. Does this reduce the amount of my 4013 refund?

	11. My tribe does not have a tax agreement with the State of Michigan. Can I still file the 4013?

	12. Does the 4013 refund feed over to a line on the Michigan Income Tax Return?

	13. I received a denial letter stating that I am not a Resident Tribal Member, how should I correct this?

	14. As a RTM how do I file the MI-1040?

	15. I am a RTM and my spouse is not. We live in the Agreement Area but do not work in the Agreement Area. How is our income prorated on the MI-1040 income tax return?

	16. Where do I subtract income based on my status as a RTM?

	17. Can a tribal member receive a homestead property tax credit or a home heating credit?

	18. Can I subtract my child welfare?

	19. If income is exempt from federal income tax, is it also exempt from Michigan tax?

	20. As a Resident Tribal Member, do I have to file a Michigan income tax return even if I am not required to file a federal income tax return?

	21. Can enrolled members of a federally recognized tribe without a State/Tribal Tax Agreement claim an Indian exemption on their Michigan income tax return?

	22. How do I know if my Tribe has an implemented tax agreement with the State?

	FAQ Categories
•	Index of Tax FAQ's
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•	Business Taxes
•	1099-MISC Filing Requirements
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•	Tax Increment Financing
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•	State Real Estate Transfer Tax
•	Native American
•	Michigan Business Tax
•	Status of Individual Refund
•	Industrial Facility Exemption

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