RTM Responsibility

The Tax Agreement explains the potential cost savings through Michigan tax exemptions and also the responsibility of those eligible for those benefits, including RTM members. By having active RTM status, to receive those benefits, and for us to remain compliant with our Tax Agreement, there are simple responsibilities and requirements to be met. Please see the link below on further explanation of RTM responsibilities. 

  • Tax Benefits not shared with those they are not meant for- Residential Tribal Member benefits should not be shared with Non-RTMs and Tribal Member Benefits should not be shared with Non-Tribal Members. This includes spouses, significate others, friends, and immediate family. We sincerely appreciate your support in maintaining compliance with the State of Michigan for the continued tax benefits for all Pokagon Tribal Citizens.

 

  • Tribal Citizens are asked to keep their information current with Pokagon Band by promptly reaching out to the Pokagon Band Enrollment Department with all personal information updates including address changes.
    • Reason?
      • Following an RTM status activation or deactivation, a letter will be sent out to the Tribal Citizen’s mailing address on file.
      • Important information will be mailed for RTMs such as the annual January letter including instructions on filing tax return and benefit updates.

 

  • RTM’s requirement to file in regard to State and Federal income tax, per the Michigan Tax Agreement, section IX (A)(1), 3rd amendment.

“All Resident Tribal Members shall file a State individual income tax return if they owe a Michigan individual income tax, are due a refund, or their federal adjusted gross income exceeds their exemption allowance. (See MCL 206.30 (2) and (3)).

In addition, a Resident Tribal Member shall file a return in all instances where a federal return is required in order to eliminate unnecessary correspondence with the Department.

A taxpayer who is entitled to exemption based on this Agreement shall complete a Schedule in accordance with its instructions whereat the subtractions will be taken. These subtractions shall then be carried over to the MI 1040.”

 

  • RTM’s requirement to retain record, per the Michigan Tax Agreement, section XII (E)(3), original agreement (no amendments).

“If  the  Tribe  is  authorized  under  this  Agreement  to  use  the  Tribal  Certificate  of Exemption and the Tribe authorizes a Resident Tribal Member or Tribal Entity to use such a certificate, the Resident Tribal Member or Tribal Entity shall maintain  a copy of  all  certificates used.  For  items  not  covered   by  the  Table, information   and documentation must also be retained to substantiate where the transaction took place. This information shall include shipping documents showing the manner and means by which the item was delivered, e.g., common carrier, seller's truck, purchaser's truck, postal service, etc.”