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<div>TO: All District and ESD Special Education Directors</div>
<div> </div>
<div>The message below is being forwarded to you on behalf of:</div>
<div> </div>
<div><font face="Calibri, sans-serif" size="2"> </font></div>
<div>Nancy Latini, PhD</div>
<div>Assistant Superintendent</div>
<div>Student Learning & Partnerships</div>
<div>______________________________________________ </div>
<div><font size="3">December 14, 2009</font></div>
<div><font face="Calibri, sans-serif" size="2"> </font></div>
<div><font size="3">RE: 2009 Tax Exemption for Parents of Children with Disabilities</font></div>
<div><font face="Calibri, sans-serif" size="2"> </font></div>
<div><font size="3">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.</font></div>
<div><font size="3"> </font></div>
<div><font size="3">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 2009 tax year is explained in the Oregon Individual Income Tax Return and Instructions,
Nonresident and Part-Year Resident, and the Full-Year Resident booklets.</font></div>
<div><font size="3"> </font></div>
<div><font size="3"><b>Who qualifies for the exemption?</b></font></div>
<div><font size="3">A child qualifies if he or she meets all of the following:</font></div>
<div><font size="3">• Qualify as your dependent for tax year 2009; and</font></div>
<div><font size="3">• Be eligible for “early intervention services” or receive special education as defined by the State Board of Education of the state where the child attends school, <u>and</u></font></div>
<div><font size="3">• Be considered to have a disability as of December 31, 2009 under the federal Individuals with Disabilities Education Act and related Oregon laws.</font></div>
<div><font size="3"> </font></div>
<div><font size="3">For purposes of special education:</font></div>
<div><font size="3">• Learning disabilities and communication disorders do not qualify.</font></div>
<div><font size="3">• Eligible disabilities include: </font></div>
<ul style="margin-top: 0pt; margin-bottom: 0pt; margin-left: 21pt; ">
<font size="3">
<li>Autism</li><li>Visual Impairment</li><li>Mental retardation</li><li>Serious emotional disturbance</li><li>Traumatic brain injury</li><li>Hearing impairment</li><li>Orthopedic impairment</li><li>Other health impairment</li><li>Multiple disabilities</li><li>Deafblind</li></font>
</ul>
<div><font face="Comic Sans MS, cursive" size="3"> </font></div>
<div><font size="3"><b>What documentation must be submitted with a tax return?</b></font></div>
<div><font size="3">The tax 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 records, as maintained by the family – they DO NOT
need to be sent with the tax return. Write the child’s name on line 6c for “All dependents” as well as line 6d (see page 8 of the Oregon Department of Revenue Full-Year Resident Instructions or page 8 of the Nonresident and Part-Year Resident Instructions
at the link below for complete instructions).<font color="#0000FF"> </font> </font></div>
<div><font size="3"> </font></div>
<div><font size="3"><b>Oregon Department of Revenue On-Line Instructions and Forms </b></font></div>
<div><font size="3">You may want to reference the Oregon Department of Revenue Forms 40S, 40, 40N and 40P with Instructions. They are available at the following link:</font></div>
<div><font size="3"> </font></div>
<div><font face="Comic Sans MS, cursive" size="3"><a href="http://egov.oregon.gov/DOR/PERTAX/formspit.shtml"><font face="Times New Roman, serif" color="#0000FF"><u>http://egov.oregon.gov/DOR/PERTAX/formspit.shtml#2009_Tax_Year</u></font></a><font face="Times New Roman, serif">
</font></font></div>
<div><font size="3"> </font></div>
<div><font size="3"><b>More Questions?</b></font></div>
<div><font size="3">For general information you may contact Eric Richards, Director of Operations, Office of Student Learning & Partnerships, at the Department of Education at 503-947-5786. For advice or individual assistance in completing the tax form, consult
a tax professional or the Department of Revenue at 1-800-356-4222.</font></div>
<div><font size="3"> </font></div>
<div><font size="3">If you have any difficulty viewing this document, please contact Laura Allran at <a href="mailto:heidi.schulze@state.or.us"><font color="#0000FF"><u>laura.allran@state.or.us</u></font></a> or 503-947-5674.</font></div>
<div><font face="Calibri, sans-serif" size="2"> </font></div>
<div><font size="3">Messages to and from this e-mail address may be made available to the public under Oregon law.</font></div>
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