Eastern Oregon Center for Independent Living
Empowering individuals with disabilities and seniors to improve the quality of their lives
[The following is from the Oregon Department of Human Services.]
The following information is a resource for you to assist parents in obtaining information concerning the Oregon tax exemption for parents of children with disabilities. This basic information will provide you and your staff an understanding of the exemption. Feel free to share this information as appropriate in your district.
The Oregon Tax Code provides an additional tax exemption for parents of children with disabilities in Oregon. The procedure for claiming an exemption for the 2010 tax year is explained in the Oregon Individual Income Tax Return and Instruction booklets.
A child qualifies if he or she meets all of the following criteria:
As per Oregon Revised Statute (ORS) 316.099, children receiving special education services for communication disorders and learning disabilities do not qualify for this tax exemption. Eligible disabilities include:
The tax instruction booklet explains that your child must have an Individualized Education Program (IEP) or an Individualized Family Service Plan (IFSP) and an eligibility statement for one of the disabilities listed above. A copy of the IEP or IFSP coversheet and a copy of the student's eligibility statement may be obtained from the school district. The coversheet and copy of the eligibility statement should be kept with the child's permanent health and education records, as maintained by the family - they DO NOT need to be submitted with your tax return. Parents may wish to store an additional copy with their 2010 tax records.
To claim the exemption on your 2010 state taxes, write the child's name along with the names of all other dependents on the line titled "All dependents" (line 6c on Form 40). In addition, write the child's name on the line provided for "Disabled children only" (line 6d on Form 40).
For further information and assistance in completing your tax forms, consult a tax professional or contact the Oregon Department of Revenue at 1-800-356-4222. Instructions and forms for tax year 2010 are currently available online at www.oregon.gov/DOR/forms.shtml<http://www.oregon.gov/DOR/forms.shtml
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