The Oregon Tax Code provides . ODE has updated a memo providing information about this tax exemption in advance of the 2022 filing deadline. We also want to ensure you are aware that versions of this memo are available in , , , , , and .
The following summary provides information for staff and parents regarding the Oregon tax exemption for parents of children experiencing disabilities. Feel free to share this information as appropriate in your district and with parents.
The procedure for claiming an exemption for the 2022 tax year is explained in the Oregon Individual Income Tax Return and Instruction booklets.
Who qualifies for the exemption?
A child qualifies if they meet all of the following criteria:
- Qualifies as a dependent of the parent(s) for tax year 2022;
- 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; and,
- Is considered to have a disability as of December 31, 2022 under the federal Individuals with Disabilities Education Act (IDEA) and related Oregon laws.
What documentation must be submitted with the tax return to qualify for this exemption?
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 2022 tax records as the Oregon Department of Revenue may ask the parents to provide such documentation.
Oregon Department of Revenue Online Instructions and Forms
For further information and assistance in completing Oregon tax forms, consult a tax professional or contact the Oregon Department of Revenue at . Oregon income tax forms/publications are available at the DOR website (). That process will allow you to claim the additional tax exemption for the 2021 year.