[SE-Dir] OSL&P: 2009 Tax Exemption for Parents of Children with Disabilities

ALLRAN Laura Laura.Allran at ode.state.or.us
Mon Dec 14 14:08:06 PST 2009


TO:       All District and ESD Special Education Directors

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


Nancy Latini, PhD
Assistant Superintendent
Student Learning & Partnerships
______________________________________________
December 14, 2009

RE:  2009 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 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.

Who qualifies for the exemption?
A child qualifies if he or she meets all of the following:
* Qualify as your dependent for tax year 2009; 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, and
* Be considered to have a disability as of December 31, 2009 under the federal Individuals with Disabilities Education Act and related Oregon laws.

For purposes of special education:
* Learning disabilities and communication disorders do not qualify.
* 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 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).

Oregon Department of Revenue On-Line Instructions and Forms
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:  http://egov.oregon.gov/DOR/PERTAX/formspit.shtml#2009_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.

If you have any difficulty viewing this document, please contact Laura Allran at laura.allran at state.or.us<mailto:heidi.schulze 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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