Oregon-licensed dentists who practice in a frontier county in Oregon. The following counties are in that category:

• Baker
• Gilliam
• Grant
• Harney
• Lake
• Malheur
• Morrow
• Sherman
• Wallowa
• Wheeler

Or

Oregon-licensed dentists who practice in an Oregon town with less than 5,000 population that is 25 or more miles from another source of full-time general dental care.

Those Oregon towns are:

• Antelope
• Cave Junction
• Detroit
• Gold Beach
• Idanha
• Maupin
• Oakridge
• Ukiah
• Westfir

Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.

Signed Attestation

In addition, eligible dentists must sign an attestation to:

• Reasonably accommodate the oral health needs of patients in their communities regardless of the source of payment for their care; AND
• Have a verifiable written agreement with the rural hospital in their communities to treat emergency dental patients either on the hospital premises or in their operatories regardless of the source of payment for their care.

Oregon-licensed dentists who practice in a frontier county in Oregon. The following counties are in that category:

• Baker
• Gilliam
• Grant
• Harney
• Lake
• Malheur
• Morrow
• Sherman
• Wallowa
• Wheeler

Or

Oregon-licensed dentists who practice in an Oregon town with less than 5,000 population that is 25 or more miles from another source of full-time general dental care.

Those Oregon towns are:

• Antelope
• Cave Junction
• Detroit
• Gold Beach
• Idanha
• Maupin
• Oakridge
• Ukiah
• Westfir

Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.

Eligible DMDs and DDSs 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 one's 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 which 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):

• 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
  
  Cities listed by tier represented as a spreadsheet Excel| PDF, and as a map.
  

Please note: these tiers are part of the general rules for all eligible licenses. Dentists must meet the geographic conditions outlined at the top of this section.

Signed Attestation

In addition, eligible dentists must sign an attestation to:

• Reasonably accommodate the oral health needs of patients in their communities regardless of the source of payment for their care; AND
• Have a verifiable written agreement with the rural hospital in their communities to treat emergency dental patients either on the hospital premises or in their operatories regardless of the source of payment for their care.

Bolded lines are new rules beginning tax year 2018.

Oregon-licensed dentists who practice in a frontier county in Oregon. The following counties are in that category:

• Baker
• Gilliam
• Grant
• Harney
• Lake
• Malheur
• Morrow
• Sherman
• Wallowa
• Wheeler

Or

Oregon-licensed dentists who practice in an Oregon town with less than 5,000 population that is 25 or more miles from another source of full-time general dental care.

Those Oregon towns are:

• Antelope
• Cave Junction
• Detroit
• Gold Beach
• Idanha
• Maupin
• Oakridge
• Ukiah
• Westfir

Must provide a minimum of 20 hours per week of patient care, averaged over the month in a eligible rural area.

Has adjusted gross income (filing either individual, married filing joint, married filing separate, or head of household) not in excess of $300,000 for the tax year.

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.

Eligible dentists 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):

• 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
  
  Cities listed by tier represented as a spreadsheet Excel| PDF, and as a map.

Please note: these tiers are part of the general rules for all eligible license types. Dentists must meet the geographic conditions outlined at the top of this section.

Signed Attestation

In addition, eligible dentists must sign an attestation to:

• Reasonably accommodate the oral health needs of patients in their communities regardless of the source of payment for their care; AND
• Have a verifiable written agreement with the rural hospital in their communities to treat emergency dental patients either on the hospital premises or in their operatories regardless of the source of payment for their care.