Forms 40, 40s, And Instructions; Schedule Wfc And Instructions - 2006 Page 8
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31• Your condition keeps you from doing your former
• The child’s Individualized Family Service Plan
work but does not prevent you from doing other
(IFSP).
kinds of work without special equipment.
Keep the statement and cover sheet with your perma-
If you have a permanent severe disability, your phy-
nent records. Write your child’s name on line 6d, “Dis-
sician must write a letter describing it. Keep the let-
abled children only.” Also be sure to include the child’s
ter with your permanent records in case we request a
name on line 6c for “All dependents.”
copy.
Age 65 or older, or blind. Check the boxes on
7a
If you qualify, check the “severely disabled” exemp-
line 7a if you or your spouse were age 65 or old-
tion box on line 6a. If your spouse qualifies, check the
er or were blind on December 31, 2006. You are entitled
“severely disabled” exemption box on line 6b. You and
to a larger standard deduction on Form 40S, line 10; or
your spouse may also qualify for the loss of use of
Form 40, line 26. If you or your spouse are permanent-
limbs credit. See instructions on page 10 or 32.
ly blind, you may also qualify for the severely disabled
exemption credit. For box 6a and 6b instructions, see
All dependents. Enter the number of your
6c
page 7.
dependents in box 6c. Write their first names
on the line. In most cases, you must claim the same
Extension. If you filed for an extension, check
7b
dependents claimed on your federal return.
box 7b. For more information, see page 5.
Children with a disability. You may be entitled
6d
Federal Form 8886. If you filed federal Form
7c
to an additional personal exemption for your
8886, Reportable Transaction Disclosure Statement,
dependent child who has a qualifying disability. To
check box 7c.
qualify, all of the following must be true:
Dependent. If someone else, such as
Form
• Your child qualified as your dependent for 2006,
7d
your parents, can claim you as a depen-
40S
and
dent (even if they did not), you can’t
• Your child was eligible for “early intervention servic-
claim an exemption for yourself. Check box 7d on Form
es” or received special education as defined by the
40S. Also, enter -0- in the total box on line 6a unless
State Board of Education of the state where the child
you are severely disabled.
attends school (learning disabilities or communica-
tion disorders alone do not qualify), and
Oregon Form 24. Did you file federal
Form
7d
Form 8824 because you are deferring
• Your child was considered to have a disability as of
40
gain on exchanged property? If so,
December 31, 2006, under the federal Individuals
with Disabilities Education Act. Eligible disabilities
check box 7d on Form 40. Also, complete and attach
include:
Form 24, Oregon Like-Kind Exchanges/Involuntary Con-
versions. Download the form from our website, or to
— Autism.
order it, see page 40.
— Deaf-blind.
— Hearing impairment.
State School Fund. If there is a kicker refund,
7e
— Mental retardation.
do you wish to donate your kicker refund to the
— Multiple disabilities.
State School Fund? If so, check box 7e. The fund is used
— Orthopedic impairment.
for public elementary and secondary education. The
— Other health impairment.
kicker amount, if any, will be determined in the fall of
— Serious emotional disturbance.
2007. If you check the box, any kicker refund that you
— Traumatic brain injury.
would have received in 2007 based on your 2006 Ore-
— Visual impairment.
gon income tax will be sent directly to the State School
Fund. If you check the box, you cannot change your
You must get a statement of eligibility that confirms
one of the disabilities listed above and a cover sheet
decision for the 2006 tax year.
from one of the following:
For Form 40S line instructions, go to page 9.
• The child’s Individualized Education Program (IEP),
For Form 40 line instructions, go to page 24.
or
8
Form 40S and 40 instructions
Have questions? Need forms? See page 40.
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