A living taxpayer who donates a qualified organ to another individual for transplanting in that individual may be able to claim a credit of up to $10,000 for certain expenses incurred in connection with the donation.
In order to claim the credit, one or more of the following organs must be donated:
Qualified expenses are those incurred by the donating taxpayer or dependent for travel, lodging or lost wages and are not reimbursed to the taxpayer by any person. The expenses must be directly related to the live organ donation by the taxpayer or a dependent of the taxpayer.
The credit is calculated on Tax Commission form TC-40T, Live Organ Donation Expenses Credit. Do not send form TC-40T with your return. Keep the form and all related documents with your records.
Credit in excess of the taxpayer's tax liability may be carried over and used against Utah tax liability for the next five years.
For more information, see Utah Code UC §59-10-1015.
