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Live Organ Donation Expenses Credit (code 19)


UC §59-10-1015

You may claim a credit up to $10,000 of qualified costs incurred for donating human bone marrow, or any part of an intestine, kidney, liver, lung, or pancreas for transplanting in another person. Qualified expenses include travel, lodging or a “lost wage” if the expense was not reimbursed, and the organ was donated by you, your spouse, or a dependent.

Note: Any credit that is more than the tax liability may be carried forward for the next five years.

Complete form TC-40T, Live Organ Donation Expenses Credit. Do not send form TC-40T with your return. Keep the form and related documents with your records.