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Schedule OR-EIS Instructions
Exempt Income Schedule for Enrolled Members of
a Federally Recognized Indian Tribe 2023
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
income credit (EIC). The Oregon EIC is a refundable tax
For enrolled members of federally recognized American
credit that you may be able to claim even if your earned
Indian tribes who live on Indian country in Oregon, exempt income is exempt from Oregon tax. You must file a return
income includes: 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. New for 2023: Oregon Kids Credit. If your income after sub-
• Interest, dividends, and capital gains from the sale of tractions is less than $30,000 and you have one or more chil-
stocks and other intangibles, regardless of where the dren under the age of six, you may qualify for the Oregon
accounts are located. Kids Credit. This is a refundable credit that you may be able
• Gambling winnings from Indian gaming centers (casinos). to claim even if your income after claiming this subtrac-
• Indian tribal disbursements from casino earnings. tion is zero. The credit is up to $1,000 per child, for up to
five qualifying children. You must file a return to claim this
The place where you live and the place where your income credit. See the instructions for your Oregon return for more
comes from (other than interest, dividends, or other intan- 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. 08-18-23) Page 1 of 2 2023 Schedule OR-EIS Instructions
