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Schedule OR-EIS Instructions
Exempt Income Schedule for Enrolled Members of
a Federally Recognized Indian Tribe 2022
General information You must include all the following information on Schedule
OR-EIS:
Use Schedule OR-EIS if you’re an enrolled member of a fed- • The street address of the place you worked or received
erally recognized American Indian tribe and you want to the income; and
subtract all or part of your Oregon income. All of the fol- • The street address of the place you lived; and
lowing must be true: • The tribe you’re enrolled with and your enrollment number.
You must use the street address of your residence on the
• You’re an enrolled member of a federally recognized
schedule so we can verify that you live on Indian country.
American Indian tribe; and
However, you may use your post office box address on your
• Your income is derived from sources within federally rec- tax return.
ognized Indian country in Oregon; and
If you meet all of the requirements, you may claim “exempt”
• You live on federally recognized Indian country in Ore-
on your Oregon Form OR-W-4.
gon at the time the income is earned.
Generally, only income derived from sources within Indian
Indian country is defined as any land within a current fed- country in Oregon, by an enrolled tribal member while liv-
eral Indian reservation boundary and other lands held in ing on Indian country in Oregon, is eligible for the Ameri-
trust by the United States government for a tribe. can Indian subtraction. Income earned in Oregon, outside
of Indian country, will be taxed by Oregon. Also, any
For enrolled members of federally recognized American income earned by a member in Oregon not living on Indian
Indian tribes who live on Indian country in Oregon, income country will be taxed by Oregon. Each member of a house-
exempt from Oregon income tax includes: hold with income must meet these qualifications in order to
claim the subtraction of their income.
• Wages earned for work performed on Indian country in
Oregon. If you are an enrolled member of a federally recognized
• Income from businesses or real estate located on Indian tribe and a member of the U.S. Armed Forces stationed in
Oregon, you may be entitled to an additional subtraction.
country in Oregon.
See “Military Personnel Filing Information” in Publication
• Retirement income, if the contributions to the plan came OR-17 for more information.
from or were connected with services performed on Indi-
an country. Round the total of your exempt income to the nearest dol-
lar. For example, $99.49 becomes $99.00, and $99.50 becomes
• Unemployment compensation if the benefits were received
$100.00.
as a result of work performed on Indian country.
• Interest, dividends, and capital gains from the sale of Note: Don’t include Schedule OR-EIS with your return.
Keep it with your tax records; we may ask for it later.
stocks and other intangibles, regardless of where the
accounts are located.
• Gambling winnings from Indian gaming centers (casinos). Additional resources
• Indian tribal disbursements from casino earnings.
Download Oregon tax forms and instructions at
You must live on and have income derived from sources www.oregon.gov/dor/forms or contact us to order them.
within Indian country in Oregon and be an enrolled mem-
ber of a federally recognized tribe to subtract the income
Do you have questions or need help?
listed above. You don’t have to live on and have income
from the same Indian country, but the areas where you live www.oregon.gov/dor
and have income from must both qualify as Indian country 503-378-4988 or 800-356-4222
to claim the subtraction. questions.dor@ dor.oregon.gov
Also, to claim the subtraction, you must report your total Contact us for ADA accommodations or assistance in other
income on both the federal and Oregon tax returns. languages.
150-101-687-1 (Rev. 08-19-22) Page 1 of 1 2022 Schedule OR-EIS Instructions
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