OR-EIS: Schedule OR-EIS, Exempt Income Schedule for Enrolled Members of a Federally Recognized Indian Tribe (2025)
Oregon · Oregon DOR · Used for tax years 2025
2025 Schedule OR-EIS records income exempt from Oregon income tax for enrolled members of a federally recognized Indian tribe and totals the amount to claim as a subtraction. It includes tribal enrollment details, income sources, and qualifying amounts for you and, if applicable,
Who files this form
Schedule OR-EIS records income exempt from Oregon income tax for enrolled members of a federally recognized American Indian tribe. 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. Do not include this schedule with your Oregon return. Keep it with your tax records.
What you'll need
Have the following information ready to complete the schedule:
- Your name, Social Security number, and street address, not a PO Box.
- Your full name as shown on tribal enrollment, tribal enrollment number, tribe name, and tribal headquarters’ address.
- Each employer’s name or other source of exempt income.
- The address where you worked for wages, unemployment, or retirement income.
- The street address where you lived, not a PO Box.
- Each income type and the amount qualifying as exempt income.
For a joint return, have the same information for your spouse if their income meets the exemption requirements.
How to file
Do not send 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 on Schedule OR-ASC, section B, or Schedule OR-ASC-NP, section C, using subtraction code 300.
Common mistakes
- Including the schedule with your return: The form says to keep it with your tax records instead.
- Using a PO Box for your residence: The form asks for street addresses, not PO Boxes, for you and your spouse and for where you lived.
- Leaving cents in the final total: Round the total exempt income to the nearest dollar.
- Using the wrong subtraction location or code: Claim the total on Schedule OR-ASC, section B, or Schedule OR-ASC-NP, section C, using code 300.
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.
Should I attach Schedule OR-EIS to my Oregon return?
No. Keep the schedule with your tax records.
Where do I claim the exempt income amount?
Claim the total, rounded to the nearest dollar, as a subtraction on Schedule OR-ASC, section B, or Schedule OR-ASC-NP, section C, using subtraction code 300.