[SE-Dir] OSL&P: Tax Exemption for Parents of Children with Disabilities

[ALLRAN Laura]

TO:       All District and ESD Special Education Directors

The message below is being sent to you on behalf of:

Nancy Latini, PhD
Assistant Superintendent
Student Learning & Partnerships
______________________________________________

December 8, 2008

RE:  Tax Exemption for Parents of Children with Disabilities


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 2008 tax year is explained in the Oregon Individual Income Tax Return and Instructions, Nonresident and Part-Year Resident, and the Full-Year Resident booklets.
Who qualifies for the exemption?
A child qualifies if he or she meets all of the following:
* Qualify as your dependent for tax year 2008; and
* 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, however, learning disabilities or communication disorders alone do not qualify; and
* Be considered to have a disability as of December 31, 2008 under the federal Individuals with Disabilities Education Act and related Oregon laws.
Eligible disabilities include:
* Autism
* Visual Impairment
* Mental retardation
* Serious emotional disturbance
* Traumatic brain injury
* Hearing impairment
* Orthopedic impairment
* Other health impairment
* Multiple disabilities
* Deafblind
What documentation must be submitted with a tax return?
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 10 of the Oregon Department of Revenue Full-Year Resident Instructions or page 15 of the Nonresident and Part-Year Resident Instructions at the link below for complete instructions.
Oregon Department of Revenue On-Line Instructions and Forms
You may want to reference the Oregon Department of Revenue Forms 40S and 40 with Instructions. They are available at the following link: http://egov.oregon.gov/DOR/PERTAX/formspit.shtml#2008_Tax_Year<http://egov.oregon.gov/DOR/PERTAX/formspit.shtml>

More Questions?
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.

Nancy J. Latini, Ph.D.
Assistant Superintendent
Office of Student Learning & Partnerships

If you have any difficulty viewing this document, please contact Laura Allran at laura.allran at state.or.us<mailto:laura.allran at state.or.us> or 503-947-5674.

Messages to and from this e-mail address may be made available to the public under Oregon law.
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