Restricted Land Interest Payments
Individual Indian's interests in trust or restricted lands and payments from these interests of up to $2,000 per calendar year are not countable. Interests include the Indian's right to or legal share of the trust or restricted land and any income accrued. (Public Law 103‑66)
Key the ID Unearned Income Code in the INC TYPE field on UNIC.
The income that exceeds $2,000 per calendar year is countable.
Key the OT Unearned Income Code in the INC TYPE field on UNIC.