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LIC-11.15 - Permanent Filing Exemption for Seniors or Permanently Disabled Individuals


Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority



Residents who are at least 70 years of age or permanently disabled as of December 31 of a tax year and whose taxable income for that tax year is less than $1,000 (or they qualify for the household poverty exemption) may request a permanent filing exemption. This filing exemption will relieve the resident of their responsibility to file an annual statement that they are not subject to the $35 tax. This filing exemption will apply to all subsequent tax years as long as the resident is not subject to the tax. If a resident is granted a permanent exemption and subsequently becomes subject to the tax, they will be required to again request a permanent filing exemption for tax years subsequent to the year(s) that they were subject to the tax.

The permanent filing exemption will be granted automatically if the resident provides the required information and signed statement. The resident must provide their full name, full Social Security Number and their year of birth. The resident must also sign a statement that 1) they are at least 70 years old or have a permanent disability during the first tax year of the permanent exemption request and 2) their taxable income is less than $1,000 or they qualify for the household poverty exemption.

In determining whether a disabled individual qualifies for this filing exemption, the Revenue Division will apply the same criteria that the Oregon Department of Revenue uses to determine whether an individual qualifies (or would qualify) for an additional individual income tax exemption for a severe disability. The Revenue Division may request verification, such as a letter from a physician or a copy of the Oregon Individual Income Tax Return, that an individual is permanently disabled. Generally, you are considered to have a permanent 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.



Amended by Director of Revenue Division December 30, 2015.

Adopted by Director of Revenue Division March 16, 2015.

Filed for inclusion in PPD March 16, 2015.