Click here to access the 2025 Direction Service Summer Directory. This annual resource contains recreation, respite, support, and service opportunities that families of children with disabilities can access.
Check out the Directions Services website for additional resources for youth and families.
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 2024 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:
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. That process will allow you to claim the additional tax exemption for the 2023 year.
Parentally-placed private school students may have access to special education and relted services through the public school district (FRSD). Guidelines for private school special education services are outlined in the FRSD Procedures Manual.
Parents with questions/concerns about special education for private school students should contact their private school staff, or contact our office directly.