4 of 10. Mitchell and Alena are married. Both are enrolled members of the Ho-Chunk Nation and live on their tribal reservation in reservation. Alena is employed as a counselor at Gogebic Community College in Ironwood, Michigan. Alena's annual wa O Alena must report her wages because she is required to file. Mitchell will not be required to file Mitchell is required to file. He must report all his wages, but he may subtract them on his Wisconsin return. Alena is not requi Neither one is required to file Wisconsin returns because Alena's wages are covered under the reciprocal agreement betwee O Both are required to file Wisconsin returns. Half of their total wages must be reported on each of their separately filed returns