Table of Contents

I

Highlights of Tax Changes For Tax Year 2006

 

 

II

Charitable Contributions

 

 

 

 

Deduction For Itemizers

 

 

 

 

Volunteer Activities

 

 

 

 

Convention Delegates

Clothing and Household Items

 

 

 

III

Medical Expense Deductions In General

 

 

 

 

In General

 

 

 

 

Special Schools & Special Training For Children With Disabilities

 

 

 

 

Medicine, Drugs & Vitamins

 

 

 

 

Sheltered Workshop Costs

 

 

 

 

Transportation

 

 

 

 

Cost Of Special Equipment To Alleviate A Disability (Including Installation)

 

 

 

 

Lifetime Care Payments

 

 

 

 

Aids For Persons With Visual Impairments

 

 

 

 

Expenses For Patterning Exercises

 

 

 

 

Wages For Nursing Services

 

 

 

 

Special Telephone

 

 

 

 

Close-Captioned T.V.

 

 

 

 

Removing Lead-Based Paint

 

 

 

 

Disposable Diapers

 

 

 

 

Expenses Incurred For A Person With An Intellectual Impairment Who Resides In A Group Home Or Other Community Settings

 

 

 

 

Special Foods & Beverages

 

 

 

 

Legal Fees

Medical Conferences Attended By Parent

 

 

 

 

Miscellaneous

 

 

IV

Taxability Of Supplemental Security Income (SSI)

 

 

V

Can SSI Recipients Be Claimed As Dependents?

 

 

VI

Taxability Of Social Security Benefits

 

 

VII

Payments From Michigan DHS

 

 

 

 

GA, ADC, ENP, FS

 

 

 

 

Independent Living Services Program (formerly, "Adult Home Help" or "Chore")

 

 

VIII

Family Support Subsidy (Michigan)

 

 

IX

Disability-Related Tax Credits

 

 

 

 

Child & Disabled Dependent Care Credit

 

 

 

 

Work Opportunity Tax Credit

 

 

 

 

Disabled Access Credit

 

 

 

 

Low Income Housing Credit

 

 

 

 

Credit for Persons Who Are Elderly or Who Are Permanently Disabled

 

 

X

Dependency & Sheltered Workshop School Income

 

 

XI

Deduction For "Impairment Related Work Expenses"

 

 

XII

Amounts Expended By State For Training, Education, Room & Board Are Not "Support" - Dependent Exemption & Deduction Available

 

 

XIII

Working SSI/DI Recipients To File Or Not To File?

 

 

XIV

Foster Care Providers

 

 

XV

Property Tax Credit-MI

 

 

XVI

Adoption Expenses Credit

 

 

XVII

Appeal Rights

 

 

XVIII

Appeal Within The Service

 

 

XIX

Letter Rulings

 

 

 

2007 TAX GUIDE

 

PREPARED FOR PERSONS SUPPORTING CHILDREN
AND/OR ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES

This authoritative income tax guide will prove to be invaluable for tax preparers, parents and others concerned with tax deductions stemming from the care and support of a minor child, an adult, or other persons with intellectual and developmental disabilities.  Issued annually for more than two decades, the 2007 INCOME TAX GUIDE was prepared by Thomas F. Kendziorski, Attorney at Law, and Executive Director of The Arc of Oakland County.  The 2007 INCOME TAX GUIDE was written for The Arc Michigan and is copyrighted; it may not be reprinted.

 

ORDER NOW - Will be available February 1, 2007

 

NAME______________________________________________________________

ADDRESS__________________________________________________________

CITY___________________________________State_______ZIP______________

 

Orders will be filled upon receipt of prepayment of $12.50 per copy with this order form.


NUMBER OF COPIES ORDERED:_______________________________________

Enclosed is my check for $_____________________________________________

 

Please make checks payable to:

                                                   The Arc of Oakland County 
and mail to:
                                                       1641 West Big Beaver Road
                                                            Troy, Michigan 48084

QUESTIONS?  Call The Arc of Oakland County office at (248) 816-1900

 

 

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