Oregon - American Indian Income Subtraction (Code 300)

According to Oregon Pub 17, page 59, 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 Form OR-EIS, 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 the State 
  3. Under the expanded State menu, click Oregon 
  4. Click Income to expand the menu
  5. Click  Other Subtractions from Income
  6. On the Oregon – Other Subtractions page, choose "American Indian-300" from the Description/Code drop down menu and then enter the amount
  7. Click Continue when Other Subtractions from Income entry is completed.