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<div>
<p class=MsoNormal><span style='font-size:10.0pt'>TO:
All District and ESD Special Education Directors<o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'> <o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'>The message below is being
forwarded to you on behalf of:<o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'> <o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'> </span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'>Nancy Latini, PhD<o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'>Assistant Superintendent<o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'>Student Learning &
Partnerships<o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt'>______________________________________________
<o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>December 14, 2009<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'> </span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>RE: 2009 Tax Exemption for Parents of Children
with Disabilities<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'> </span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>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.<span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal> <span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>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.<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal> <span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><b>Who qualifies for the exemption?</b><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>A child qualifies if he or she meets all of the following:<span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>• Qualify as your dependent for tax year 2009; and<span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>• 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><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>• Be considered to have a disability as of December
31, 2009 under the federal Individuals with Disabilities Education Act and
related Oregon laws.<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal> <span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>For purposes of special education:<span style='font-size:
10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>• Learning disabilities and communication disorders do
not qualify.<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>• Eligible disabilities include: <span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Autism<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Visual Impairment<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Mental retardation<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Serious emotional disturbance<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Traumatic brain injury<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Hearing impairment<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Orthopedic impairment<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Other health impairment<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Multiple disabilities<o:p></o:p></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:21.0pt;text-indent:-.25in;mso-list:l0 level1 lfo1'><![if !supportLists]><span
style='font-size:10.0pt;font-family:Symbol'><span style='mso-list:Ignore'>·<span
style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]>Deafblind<o:p></o:p></p>
<div>
<p class=MsoNormal><span style='font-family:"Comic Sans MS"'> </span><b>What
documentation must be submitted with a tax return?</b><span style='font-size:
10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>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).<span style='color:blue'> </span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal> <span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><b>Oregon Department of Revenue On-Line Instructions and
Forms </b><span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>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:<span style='color:#1F497D'> </span><span
style='font-family:"Comic Sans MS"'><a
href="http://egov.oregon.gov/DOR/PERTAX/formspit.shtml"><span style='font-family:
"Times New Roman","serif"'>http://egov.oregon.gov/DOR/PERTAX/formspit.shtml#2009_Tax_Year</span></a></span>
<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal> <span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><b>More Questions?</b><span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>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.<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal> <span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>If you have any difficulty viewing this document, please
contact Laura Allran at <a href="mailto:heidi.schulze@state.or.us">laura.allran@state.or.us</a>
or 503-947-5674.<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal><span style='font-size:10.0pt;font-family:"Calibri","sans-serif"'> </span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>Messages to and from this e-mail address may be made
available to the public under Oregon law.<span style='font-size:10.0pt'><o:p></o:p></span></p>
</div>
<div>
<p class=MsoNormal>===========End of Message============<span style='font-size:
10.0pt'><o:p></o:p></span></p>
</div>
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are addressed. If you have received this email in error please notify<br>
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