Exemption for Blind and Severely Disabled
(1)Oregon allows a personal exemption credit (in the amount determined under ORS 316.085 (Personal exemption credit)) multiplied by the number of personal exemptions claimed under IRC Section 151. If a taxpayer or spouse qualifies for the additional standard deduction for blindness as defined under ORS 316.695 (Additional modifications of taxable income)(8)(d), the taxpayer or spouse also qualifies for the credit for severely disabled as defined under ORS 316.752 (Definitions for ORS 316.752 to 316.771)(1)(c).
(2)The additional personal exemption will be allowed even if the taxpayer can be claimed on another taxpayer’s return and is unable to claim their own personal exemption.
Rule 150-316-0585 — Exemption for Blind and Severely Disabled,