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                               Schedule OR-EIS Instructions
                               Exempt Income Schedule for Enrolled Members of  
                                    a Federally Recognized Indian Tribe                                          2024

General information                                            The filing threshold for your filing status can be found in 
                                                               the instructions for your Oregon return.
Use Schedule OR-EIS if you have income that is exempt          Only exempt income can be subtracted. Income that isn’t 
from Oregon personal income tax because you:                   exempt and doesn’t qualify for the subtraction includes:
• Are an enrolled member of a federally recognized Ameri-      • Income earned within the boundaries of Indian coun-
 can Indian tribe.                                                try in Oregon by someone who isn’t an enrolled tribal 
• Have income from sources within federally recognized            member.
 Indian country in Oregon.                                     • Wages or other income earned by an enrolled tribal 
• Live on federally recognized Indian country in Oregon at        member in Oregon, but outside the boundaries of Indian 
 the time you earn this income.                                   country.
                                                               • Income earned within the boundaries of Indian country 
Indian country is defined as any land within a current fed-
                                                                  in Oregon by an enrolled tribal member who doesn’t live 
eral Indian reservation boundary and other lands held in 
                                                                  in Indian country at the time the income is earned. 
trust for a tribe by the U.S. government.
                                                               Earned income credit. If the income you’re subtracting is 
                                                               money that you earned from wages or self-employment, 
Types of exempt income                                         you may use that income to qualify for the Oregon earned 
For enrolled members of federally recognized American          income credit (EIC). The Oregon EIC is a refundable tax 
Indian tribes who live on Indian country in Oregon, exempt     credit that you may be able to claim even if your earned 
income includes:                                               income is exempt from Oregon tax. You must file a return 
                                                               to claim the credit. See the instructions for your federal and 
• Wages earned for work performed within the boundaries        Oregon returns for more information.  
 of Indian country in Oregon.
                                                               Working family household and dependent care (WFHDC) 
• Income from businesses or real estate located on Indian 
                                                               credit.  This  refundable  credit  is  based  on  your  federal 
 country in Oregon.
                                                               income before Oregon subtractions. If you paid for care for 
• Retirement income, if the contributions to the plan came 
                                                               a qualifying dependent so that you could work or attend 
 from or were connected with services performed within 
                                                               school, you may qualify to claim the WFHDC. You must 
 Indian country.
                                                               file a return to claim it. See Schedule OR-WFHDC Instruc-
• Unemployment compensation, if the benefits were received     tions for more information.
 as a result of work performed within Indian country.
• Interest, dividends, and capital gains from the sale of      Oregon Kids Credit. If your income after subtractions is 
 stocks and other intangibles, regardless of where the         less than $30,750 and you have one or more children under 
 accounts are located.                                         the age of six, you may qualify for the Oregon Kids Credit. 
                                                               This is a refundable credit that you may be able to claim 
• Gambling winnings from Indian gaming centers (casinos).
                                                               even if your income after claiming this subtraction is zero. 
• Indian tribal disbursements from casino earnings.
                                                               The credit is up to $1,000 per child, for up to five qualifying 
The place where you live and the place where your income       children. You must file a return to claim this credit. See the 
comes from (other than interest, dividends, or other intan-    instructions for your Oregon return for more information.
gible income) don’t have to be the same Indian country, but    Required information.  You must include all the following 
they must both qualify as Indian country to qualify for the    information on Schedule OR-EIS:
exemption.
                                                               • The street address of the place  where  you worked or 
                                                                  received the income.
Filing your Oregon return                                      • The street address of the place where you lived.
If your income is more than the filing threshold for your fil- • The tribe you’re enrolled with and your enrollment number.
ing status, you must file an Oregon return even if all of your You must use your street address on the schedule so that if 
income is exempt from Oregon tax. The exempt income            we ask for it, we can verify that you live on Indian country. 
must be reported on your federal and Oregon income tax         However, you may use a post office box as your mailing 
returns before you can subtract it. Don’t subtract income      address on your tax return. Keep the completed schedule 
that isn’t reported on your return.                            with your tax records; we may ask for it later.

150-101-687-1 (Rev. 08-28-24)                        Page 1    of 2                           2024 Schedule OR-EIS Instructions



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Additional information                                        Do you have questions or need help?

Military personnel. If you’re an enrolled member of a fed-      www.oregon.gov/dor
erally recognized tribe and a member of the U.S. Armed        503-378-4988 or 800-356-4222
Forces stationed in Oregon, you may be able to claim an       questions.dor@ dor.oregon.gov
additional subtraction for your military pay. See “Military 
                                                              Contact us for ADA accommodations or assistance in other 
personnel” in Publication OR-17 for more information.
                                                              languages.
Withholding exemption. If your earned income will be 
exempt from Oregon tax, you may claim an exemption 
from Oregon withholding. See the instructions for Form 
OR-W-4.
Electronic filing. You may qualify to file your Oregon return 
electronically for free. Go to our website,  www.oregon.gov/
dor, and search for “Free file” to see your options.
Download Oregon tax forms, instructions, and other pub-
lications at    www.oregon.gov/dor/forms or contact us to 
order them. 

150-101-687-1 (Rev. 08-28-24)                        Page 2   of 2                         2024 Schedule OR-EIS Instructions






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