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Oregon - American Indian Income Subtraction (Code 300)

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According to Oregon Pub 17, on 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:

  • You are an enrolled member of a federally recognized American Indian tribe, and
  • Your income is derived from sources within federally recognized Indian country in Oregon, and
  • 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:

  • Wages earned for work performed in Indian country.
  • Income from business or real estate located in Indian country in Oregon.
  • Retirement income if the contributions to the plan came from or were connected with services performed in Indian country.
  • Unemployment compensation if the benefits were received as a result of work performed in Indian country.
  • Interest, dividends, and capital gains from the sale of stocks and other intangibles, regardless of where the accounts are located.
  • Gambling winnings from Indian gaming centers (casinos).
  • 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 from the DOR website: Exempt Income Schedule for Enrolled Members of a Federally Recognized American Indian Tribe

To enter the American Indian Income Subtraction in TaxAct:

  1. From within your TaxAct return (Online or Desktop), click State to expand, then click Oregon (or OR). On smaller devices, click in the upper left-hand corner, then click State.
  2. Click Income in the Oregon Quick Q&A Topics menu to expand, then click Other Subtractions from Income.
  3. Continue with the interview process to enter all of the appropriate information.
  4. On the screen titled Oregon – Other Subtractions, select "American Indian - 300" from the Description/Code drop-down, enter the Amount, then click Continue.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.

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