Live Organ Donation Expenses Credit (code 19)

UC ยง59-10-1015

A living taxpayer who donates a qualified organ to another individual for medical transplanting in that individual may be able to claim a non-refundable 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:

  • Human bone marrow,
  • Any part of an intestine,
  • Any part of a kidney,
  • Any part of a liver,
  • Any part of a lung, or
  • Any part of a pancreas.

Qualified expenses are those incurred for travel, lodging or a lost wage 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.

Claiming the Credit

To claim this credit, complete 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.

Any tax credit in excess of tax due will not be refunded, but may be carried forward to offset tax for up to five years.

The credit is claimed by entering the allowable credit on Utah TC-40A, Part 4, using code 19.