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If you are an American Indian you might not have to pay Oregon income tax on all or part of your income. You may be able to subtract all or part of your income if all of the following are true:

  1. You are an enrolled member of a federally recognized American Indian tribe, and
  2. Your income is derived from sources within federally recognized Indian country in Oregon, and
  3. You lived in federally recognized Indian country in Oregon at the time the income is earned.

"Indian country" is defined as any land within a current federal Indian reservation boundary and other lands held in trust by the United States government for a tribe.

If you meet the above qualifications then exempt income includes the following:

  1. Wages earned for work performed in Indian country
  2. Income from business or real estate located in Indian country in Oregon
  3. Retirement income if the contributions to the plan came from or were connected with services performed in Indian country
  4. Unemployment compensation if the benefits were received as a result of work performed in Indian country
  5. Interest, dividends, and capital gains from the sale of stocks and other intangibles, regardless of where the accounts are located
  6. Gambling winnings from Indian gaming centers (casinos)
  7. Indian tribal disbursements from casino earnings

To claim this subtraction you must file a copy of the Exempt Income Schedule for Enrolled Members of a Federally recognized American Indian Tribe with your Oregon return. You can get this form at the following address on the DOR website: http://www.oregon.gov/DOR/forms/FormsPubs/exempt-income-schedule-federal-american-tribe_101-687.pdf

To enter the American Indian Income Subtraction in TaxAct:

  1. Open your TaxAct program
  2. Click on the State tab
  3. This brings up the State Q&A page. Click on Oregon
  4. This brings up the Oregon Quick Q&A Topics page. Click on Income
  5. Click on Other Subtractions from Income
  6. This brings up the Oregon – Other Subtractions page. Choose American Indian from the drop down menu and enter the amount
  7. Click on the Continue button when Other Subtractions from Income entry is completed

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