Oregon Children With a Disability

Child(ren) With a Disability
You may be entitled to an additional personal exemption for your dependent child who has a qualifying disability. To qualify, all of the following must be true. Your child:

• Your federal AGI must not be more than $100,000 and your child:

  • Qualified as your dependent for 20XX, and

  • Was eligible for early intervention or special education services, as defined by the Department of Education, and

  • Was considered to have a disability as of December 31, under the federal Individuals with Disabilities Education Act, and

  • Was age 21 or younger at the end of the tax year.

• Eligible disabilities and their Oregon Department of Education code numbers include:— Autism spectrum disorder (82). — Communication disorder (50). — Deafblindness (43). — Developmental delay (98). — Emotional disturbance (60). — Hearing impairment (20). — Intellectual disability (10). — Orthopedic impairment (70). — Other health impairment (80). — Specific learning disability (90). — Traumatic brain injury (74). — Visual impairment (40).

• Get a current statement of eligibility that confirms one of the disabilities listed above from one of the following:

  • The child’s Individualized Education Program (IEP), or

  • The child’s Individualized Family Service Plan (IFSP).