Oregon - American Indian Income Subtraction (Code 300)

Per Publication OR-17 Oregon Individual Income Tax Guide, page 68:

American Indian (ORS 316.777)

[Subtraction code 300]

Are you an American Indian? If so, you might not have to pay Oregon income tax on your income. You may be able to subtract all or part of your income if all 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 U.S. government for a tribe.

For enrolled members of federally recognized American Indian tribes who live in Indian country in Oregon, income exempt from Oregon income tax includes:

  • Wages earned for work performed in Indian country in Oregon.
  • 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 insurance benefits 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 need to file Schedule OR-EIS Exempt Income Schedule for Enrolled Members of a Federally Recognized Indian Tribe.

To enter the American Indian Income Subtraction in the TaxAct program:

  1. From within your TaxAct return (Online or Desktop), click State to expand, then click Oregon (on smaller devices, click in the top left corner of your screen, then click State, then click OR).
  2. Click the Income dropdown, then click Other Subtractions from Income.
  3. On the screen titled Oregon – Other Subtractions, click the dropdown below Description/Code, and click American Indian - 300. Click the data entry field below Amount, and type the amount.

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