OR-EIS: Schedule OR-EIS, Exempt Income Schedule for Enrolled Members of a Federally Recognized Indian Tribe (2024)
Oregon · Oregon DOR · Used for tax years 2024
2024 Schedule OR-EIS records income exempt from Oregon income tax for enrolled members of a federally recognized Indian tribe. It lists tribal enrollment details, income sources, and qualifying amounts for you and, if applicable, your spouse. Keep this schedule with your tax reco
Who files this form
The 2024 Schedule OR-EIS is for enrolled members of federally recognized American Indian tribes to record income exempt from Oregon income tax. The income must meet all three requirements:
- It was earned by an enrolled member of a federally recognized American Indian tribe.
- It came from sources within federally recognized Indian country in Oregon.
- The enrolled member lived on federally recognized Indian country in Oregon when the income was earned.
If you file a joint return and your spouse’s income meets these requirements, complete the spouse information too. Keep this schedule with your tax records rather than including it with your Oregon return.
What you'll need
The schedule asks for the following information:
- Your name, Social Security number, and street address, not a PO Box.
- Your full name as shown on tribal enrollment, enrollment number, tribe name, and tribal headquarters’ address.
- For each exempt income source: the employer or source name, income type, qualifying amount, and street address where you lived.
- For wages, unemployment, or retirement income: the address where you worked.
For a joint return, gather the same information for your spouse if their income meets the exemption requirements.
How to file
Do not include Schedule OR-EIS with your Oregon return. Keep it with your tax records.
Add your and/or your spouse’s income that meets all the exemption requirements, and round the total to the nearest dollar. Claim that amount as a subtraction using code 300 on either:
- Schedule OR-ASC, section B; or
- Schedule OR-ASC-NP, section C.
The form does not provide a mailing address or e-file instructions for this schedule.
Common mistakes
- Including this schedule with your Oregon return. The form says to keep it with your tax records instead.
- Using a PO Box for a requested residential street address. Those fields specifically say not to use a PO Box.
- Leaving the total unrounded. Round the total exempt income to the nearest dollar.
- Using the wrong subtraction code or section. Claim the total using code 300 in Schedule OR-ASC, section B, or Schedule OR-ASC-NP, section C.
Questions people ask
Is tribal enrollment alone enough for income to qualify?
No. The income must also come from sources within federally recognized Indian country in Oregon, and you must have lived on federally recognized Indian country in Oregon when you earned it.
Can I include my spouse’s exempt income?
Yes. If you file a joint return and your spouse’s income meets the exemption requirements, complete the spouse information and include their qualifying income in the total.
Where do I claim the exempt income on my return?
Claim the rounded total as a subtraction on Schedule OR-ASC, section B, or Schedule OR-ASC-NP, section C, using code 300.
Should I attach Schedule OR-EIS to my Oregon return?
No. Keep it with your tax records.