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 2024;
• 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, 2024 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 2024 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 your local education provider.

Oregon Department of Revenue Online Instructions and Forms

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 2023 year.

Additional resources for youth and families available through Directions Services can be found on their website here: https://www.directionservice.org/familyresources

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 2023;
• 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, 2023 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 2023 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 your local education provider.

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 2023 year.

Through our office, you will find resource related to the following programs:

• Special Education – see links in the righthand menu, and recent posts
• 504
• Talented & Gifted (TAG)
• English Language Development (ELD)
• Homeless/McKinney-Vento 
• Foster Care Point of Contact (Liaison)

Please reach out to our office if you need assistance under any of these programs, or have related questions.

Direction Services Client Resource Guide 2023

If you have any questions, please reach out to Stacy Arbuckle at 541-901-9404.

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Direction Service Summer Directory 2022

The Individuals with Disabilities Education Act requires all school districts to locate, evaluate, and provide services for infants, toddlers, preschoolers, and school age children between the ages of birth and twenty-one, who may have a disability. The Fern Ridge School District is seeking your assistance in locating any children in the district who are in need of, but currently not receiving special services. Parents, guardians, staff members, or anyone who knows of a child that they believe has a disability can refer a child for a possible evaluation.

https://www.directionservice.org

NWDSA also wanted to help get the information out that the following groups of people are eligible for a COVID-19 vaccine now:

Students experiencing IDD who are old enough [at least 16 for Pfizer; at least 18 for Moderna (source)];
Parents, caregivers, and siblings of individuals of any age experiencing IDD, and;
Paid and unpaid people providing support for individuals experiencing IDD (e.g., personal support workers, healthcare personnel).

Further information about the vaccine is available on: https://covidvaccine.oregon.gov/ and information specific about individuals who experience IDD is available in this message from ODDS. Specific questions about the vaccines are best routed to: COVID19.Vaccine@dhsoha.state.or.us.