2015 Tax Exemption for Parents of Children with Disabilities
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 2015 tax year is explained in the Oregon Individual Income Tax Return and Instruction booklets.
Who qualifies for the exemption?
A child qualifies if he or she meets all of the following criteria:
- Qualifies as a dependent of the parent(s) for tax year 2015;
- Is eligible for early intervention services (birth to age 3) or early childhood special education services (ages 3 to 5) and has an IFSP (Individualized Family Service Plan)
What documentation must be submitted with the tax return to qualify for this exemption?
As the tax instruction booklet indicates, Parents need to have a copy of the eligibility statement for the child and a current IFSP but these documents do NOT need to be sent with the tax form.
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 1-800-356-4222.
Oregon income tax forms/publications are available at the DOR website (www.oregon.gov/DOR). That process will allow you to claim the additional tax exemption for the 2015 year.
