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<div>TO: All District and ESD Special Education Directors</div>
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<div>The message below is being sent to you on behalf of:</div>
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<div>Nancy Latini, PhD</div>
<div>Assistant Superintendent</div>
<div>Student Learning & Partnerships</div>
<div>______________________________________________ </div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">December 8, 2008</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; "> </div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">RE: Tax Exemption for Parents of Children with Disabilities</div>
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<div style="margin-top: 5pt; margin-bottom: 5pt; ">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. </div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">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 <i>Individual
Income Tax Return and Instructions</i>, <i>Nonresident and Part-Year Resident</i>, and the <i>Full-Year Resident </i>booklets.</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; "><b>Who qualifies for the exemption?</b></div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">A child qualifies if he or she meets all of the following: </div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Qualify as your dependent for tax year 2008; <u>and</u></div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• 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; <u>and</u></div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Be considered to have a disability as of December 31, 2008 under the federal Individuals with Disabilities Education Act and related Oregon laws.</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">Eligible disabilities include:</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Autism</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Visual Impairment</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Mental retardation</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Serious emotional disturbance</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Traumatic brain injury</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Hearing impairment</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Orthopedic impairment</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Other health impairment</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Multiple disabilities</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">• Deafblind</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; "><b>What documentation must be submitted with a tax return?</b></div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">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 <i>Full-Year Resident Instructions </i>or page 15 of the <i>Nonresident
and Part-Year Resident Instructions </i>at the link below for complete instructions.</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; "><b>Oregon Department of Revenue On-Line Instructions and Forms</b></div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">You may want to reference the Oregon Department of Revenue Forms 40S and 40 with Instructions. They are available at the following link: <a href="http://egov.oregon.gov/DOR/PERTAX/formspit.shtml"><u>http://egov.oregon.gov/DOR/PERTAX/formspit.shtml#2008_Tax_Year</u></a>
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<div style="margin-top: 5pt; margin-bottom: 5pt; "> </div>
<div style="margin-top: 5pt; margin-bottom: 5pt; "><b>More Questions?</b></div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">For <u>general information </u>you may contact Eric Richards, Director of Operations, Office of Student Learning & Partnerships, at the Department of Education at 503-947-5786. </div>
<div style="margin-top: 5pt; margin-bottom: 5pt; ">For <u>advice or individual assistance </u>in completing the tax form, consult a tax professional or the Department of Revenue at 1-800-356-4222.</div>
<div style="margin-top: 5pt; margin-bottom: 5pt; "> </div>
<div>Nancy J. Latini, Ph.D.</div>
<div>Assistant Superintendent</div>
<div>Office of Student Learning & Partnerships</div>
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<div>If you have any difficulty viewing this document, please contact Laura Allran at <a href="mailto:laura.allran@state.or.us"><u>laura.al</u><u>l</u><u>ra</u><u>n@state.or.us</u></a> or 503-947-5674.</div>
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<div>Messages to and from this e-mail address may be made available to the public under Oregon law.</div>
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