Tax Credit for the Severely Disabled or Disabled Children Reinstated, March 24

The 2014 Legislature passed SB 1534 allowing all taxpayers, regardless of income, to claim the severely disabled or disabled child exemption credit. This immediately affects nearly 1,500 taxpayers who have filed, or are filing, their 2013 income tax returns. Those who haven’t yet filed may take advantage of the credit; those that have already filed may amend their return. Previously, taxpayers above an income threshold didn’t qualify. The recent change removes the income cap. “Any Oregon taxpayer that qualifies for the severely disabled or disabled child exemption may now take the credit,” said JoAnn Martin, administrator of the Personal Tax and Compliance Division. The Oregon Department of Revenue is sending letters to tax practitioners and taxpayers they identified who claimed these exemptions, but didn’t qualify because of the previous income cap. Attached to the letter will be an amended schedule with special filing instructions. Following the special instructions will ensure priority processing of the amended return. Visit www.oregon.gov/dor to get tax forms, check the status of your refund or make tax payments, or call 1-800-356-4222 toll-free from an Oregon prefix (English or Spanish); 503-378-4988 in Salem and outside Oregon; or e-mail, questions.dor@state.or.us. For TTY (hearing or speech impaired), call 1-800-886-7204. Due to the amount of calls the department receives during tax season, you may experience extended waiting times.