OAR 150-316-0590: Substantiation for Permanently Severely Disabled

(1) Upon audit, taxpayers who are permanently severely disabled shall have available a letter from a physician, which substantiates their disability. The letter must: (a) State the nature and extent of the physical disability in layman’s terms; and (b) Confirm that the disability is of a permanent nature according to the requirements for permanent severe disability stated below. (2) “Permanently severely disabled” taxpayer means a taxpayer who: (a) Meets and continues to meet the qualifications for severely disabled under ORS 316.752; and (b) Has a disability that is reasonably certain to continue throughout the life of the taxpayer; and (c) Has a disability of such a character that there is no likelihood of improvement.