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<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">TO: District and ESD Special Education Directors
</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">The message below is being sent to you on behalf of:</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black"> </span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">Sarah Drinkwater, Ph.D.</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">Assistant Superintendent</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">Office of Student Services</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">______________________________________________
</span><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black">January 4, 2017<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif";color:black">RE:</span></b><span style="font-family:"Arial","sans-serif";color:black">
</span><b><span style="font-family:"Arial","sans-serif"">2016 Tax Exemption for Parents of Children with Disabilities
<o:p></o:p></span></b></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">The following summary provides information for staff and parents regarding the Oregon tax exemption for parents of children with disabilities. Feel free to share this information as appropriate
in your district and with parents. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">The Oregon tax code provides an additional tax exemption for parents of eligible children with disabilities in Oregon. The procedure for claiming an exemption for the 2016 tax year is explained
in the Oregon Individual Income Tax Return and instruction booklets.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif"">Who qualifies for the exemption?<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">A child qualifies if he or she meets
<b><u>all</u></b> of the following criteria:<b><o:p></o:p></b></span></p>
<p class="MsoListParagraphCxSpFirst" style="text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial","sans-serif"">Qualifies as a dependent of the parent(s) for tax year 2016;
<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpMiddle" style="text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial","sans-serif"">Is eligible for early intervention services (birth to age 3), early childhood special education services (ages 3 to 5) or receives special education as defined by the State Board
of Education of the state where the child attends school; <o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="text-indent:-.25in;mso-list:l0 level1 lfo1">
<![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial","sans-serif"">Is considered to have a disability as of December 31, 2016 under the federal Individuals with Disabilities Education Act (IDEA) and related Oregon laws.<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif"">What documentation must be submitted with the tax return to qualify for this exemption?<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></b></p>
<p class="MsoListParagraph" style="margin-left:0in;mso-add-space:auto"><span style="font-family:"Arial","sans-serif"">As the tax instruction booklet indicates, the child must have an Individualized Education Program (IEP) or an Individualized Family Service
Plan (IFSP), as well as a current eligibility statement as a student with a disability. If you do not have these documents contact your District for a copy of the IEP/IFSP cover sheet, and eligibility statement. Copies of the IEP/IFSP cover sheet and eligibility
statement are not required to be submitted with the tax return. However, parents are advised to retain a copy with their 2016 tax records as the Oregon Department of Revenue may ask the parents to provide such documentation. If you have any Special Education
related questions, please contact Jeremy Wells at the Oregon Department of Education, Office of Student Services, at 503-947-5782.<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif"">Oregon Department of Revenue Online Instructions and Forms<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-family:"Arial","sans-serif""><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif"">For further information and assistance in completing Oregon tax forms, consult a tax professional or contact the<b> Oregon Department of Revenue at 1-800-356-4222</b>. Oregon income tax forms/publications
are available at the DOR website (</span><a href="http://www.oregon.gov/DOR"><span style="font-family:"Arial","sans-serif"">www.oregon.gov/DOR</span></a><span style="font-family:"Arial","sans-serif"">).
<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;background:white"><span style="font-family:"Arial","sans-serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt">Ruby Sandberg, Executive Assistant
<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt">Office of Student Services</span></i><i><span style="font-size:10.0pt"> -
</span></i><i><span style="font-size:9.0pt">Oregon Department of Education<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt">503-947-5738 l FAX: 503-378-5156 l
</span></i><a href="mailto:ruby.sandberg@state.or.us"><i><span style="font-size:9.0pt">ruby.sandberg@state.or.us</span></i></a><i><span style="font-size:9.0pt"><o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt">The Oregon Department of Education is an equal opportunity agency and employer.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt">Messages to and from this email address may be made available to the public under Oregon law.<o:p></o:p></span></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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