Oregon Severely Disabled
Oregon Severely Disabled
Severely disabled.
Did you have a severe disability at the end of the tax year? If so, you may claim an additional exemption credit. This credit is different from the disabled child credit. You may qualify for and claim the severely disabled exemption even if someone else can claim you as a dependent. You are considered to have a severe disability if any of the following apply:
- You permanently lost the use of one or both feet; or
- You permanently lost the use of both hands; or
- You are permanently blind; or
- You have a permanent condition that, without special equipment or outside help, limits your ability to earn a living, maintain a household, or transport yourself; or
- You are unable to earn a living due to a permanent condition or impairment of indefinite duration. If you have a severe disability, your physician must write a letter describing it. Keep the letter with your permanent records in case the state of Oregon requests a copy.
Deafness or hearing impairment alone do not qualify as a severe disability for purposes of this program
If you qualify, check the "severely disabled" exemption box. If your spouse or RDP qualifies, check the "severely disabled" exemption box . You and your spouse or RDP may also qualify for the loss of use of limbs credit.