Oregon Office of Rural Health

Rural Practitioner Tax Credit for Optometrists

Rural Practitioner Tax Credit for Optometrists

Eligibility Criteria

An optometrist must meet the following conditions to be eligible for the tax credit:

Or

  • Qualify as a rural health practitioner by maintaining a primary practice in a county that is defined as frontier.
    • Baker
    • Gilliam
    • Grant
    • Harney
    • Lake
    • Malheur
    • Morrow
    • Sherman
    • Wallowa
    • Wheeler
  • Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
  • Eligible ODs must attest to being willing throughout the tax year to serve patients with Medicare and Medicaid coverage. The practitioner must accept patients insured by Medicare and Medicaid until his/her patient panel reaches a threshold of 20 percent Medicare and 15 percent Medicaid, or the same percentage as in the county population if that percentage is less.
  • There are now tiers that dictate the maximum possible tax credit amount.  Those tiers are as follows based upon the location of your practice site (measured in a straight line, not road miles):

    If an eligible practitioner meets the criteria of more than one tier, the maximum possible credit would be that of the higher tier.

    These tiers as a spreadsheet — Excel | PDF, and as a map.

    • Tier 1: 10-20 miles from the centroid of a community with a population of 40,000 or more = $3,000
    • Tier 2: 20-50 miles from the centroid of a community with a population of 40,000 or more = $4,000
    • Tier 3: 50+ miles from the centroid of a community with a population of 40,000 or more = $5,000
  • Practitioners who have spent a partial year practicing in a rural area may be eligible for a pro-rated tax credit.
  • Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every January to the recipient's home address.
  • Each application must be accompanied by a $45.00 processing fee.

An optometrist must meet the following conditions to be eligible for the tax credit (bolded lines are new beginning tax year 2018):

Or

  • Qualify as a rural health practitioner by maintaining a primary practice in a county that is defined as frontier.
    • Baker
    • Gilliam
    • Grant
    • Harney
    • Lake
    • Malheur
    • Morrow
    • Sherman
    • Wallowa
    • Wheeler
  • Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
  • Has an individual adjusted gross income not in excess of $300,000 for the tax year.
  • Eligible ODs must attest to being willing throughout the tax year to serve patients with Medicare and Medicaid coverage. The practitioner must accept patients insured by Medicare and Medicaid until his/her patient panel reaches a threshold of 20 percent Medicare and 15 percent Medicaid, or the same percentage as in the county population if that percentage is less.
  • There are tiers that dictate the maximum possible tax credit amount.  Those tiers are as follows based upon the location of your practice site (measured in a straight line, not road miles):

    If an eligible practitioner meets the criteria of more than one tier, the maximum possible credit would be that of the higher tier.

    These tiers as a spreadsheet — Excel | PDF, and as a map.

    • Tier 1: 10-20 miles from the centroid of a community with a population of 40,000 or more = $3,000
    • Tier 2: 20-50 miles from the centroid of a community with a population of 40,000 or more = $4,000
    • Tier 3: 50+ miles from the centroid of a community with a population of 40,000 or more = $5,000
  • The program's sunset date is December 31, 2021. Should the program be discontinued at that time, a taxpayer who meets the eligibility requirements for tax year 2021, could be allowed the credit through tax year 2030, as long as they maintain all eligibility requirements.
  • An eligible taxpayer may not claim the credit for more than a total of 10 tax years beginning on or after January 1, 2018.
  • Practitioners who have spent a partial year practicing in a rural area may be eligible for a pro-rated tax credit.
  • Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every January to the recipient's home address.
  • Each application must be accompanied by a $45.00 processing fee.

An optometrist must meet the following conditions to be eligible for the tax credit (bolded lines are new beginning tax year 2020):

Or

  • Qualify as a rural health practitioner by maintaining a primary practice in a county that is defined as frontier.
    • Baker
    • Gilliam
    • Grant
    • Harney
    • Lake
    • Malheur
    • Morrow
    • Sherman
    • Wallowa
    • Wheeler
  • Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.
  • Has an individual adjusted gross income not in excess of $300,000 for the tax year.
  • Eligible ODs must attest to being willing throughout the tax year to serve patients with Medicare and Medicaid coverage. The practitioner must accept patients insured by Medicare and Medicaid until his/her patient panel reaches a threshold of 20 percent Medicare and 15 percent Medicaid, or the same percentage as in the county population if that percentage is less.
  • There are tiers that dictate the maximum possible tax credit amount.  Those tiers are as follows based upon the location of your practice site (measured in a straight line, not road miles):

    If an eligible practitioner meets the criteria of more than one tier, the maximum possible credit would be that of the higher tier.

    These tiers as a spreadsheet — Excel | PDF, and as a map.

    • Tier 1: 10-20 miles from the centroid of a community with a population of 40,000 or more = $3,000
    • Tier 2: 20-50 miles from the centroid of a community with a population of 40,000 or more = $4,000
    • Tier 3: 50+ miles from the centroid of a community with a population of 40,000 or more = $5,000
  • The program's sunset date is December 31, 2021. Should the program be discontinued at that time, a taxpayer who meets the eligibility requirements for tax year 2021, could be allowed the credit through tax year 2030, as long as they maintain all eligibility requirements.
  • An eligible taxpayer may not claim the credit for more than a total of 10 tax years beginning on or after January 1, 2018.
  • Practitioners who have spent a partial year practicing in a rural area may be eligible for a pro-rated tax credit.
  • Once a practitioner is certified, the eligibility may be renewed each year if the practice site remains in an eligible area. Renewal forms are mailed automatically every January to the recipient's home address.
  • Each application must be accompanied by a $45.00 processing fee.

How to Apply

Request an application from Eric Jordan: jordane@ohsu.edu. Please specify in your request:

  • Your licensure type: MD, DO, NP, PA, CRNA, DPM, DMD, DDS, or OD
  • Where it is that you practice in Oregon (example: Columbia Memorial Hospital, Astoria)
  • When it was that you began practicing at the above site/s

Application Timeline

You can expect to receive confirmation of your eligibility within six weeks (but probably sooner) during the months of January, February, and March and within two weeks the rest of the year.

Map

The ORH offers a map of all Rural Practitioner Tax Credit Recipients throughout the state.

Questions?

Contact Eric Jordan | jordane@ohsu.edu | 503-494-4451 | 866-674-4376, but remember that we cannot make a determination on your application until we receive and review it.