Organ Donor Deduction - Form AR1000OD
Arkansas offers a tax deduction for individuals who donate a human organ while living. This deduction is designed to help offset unreimbursed expenses related to the donation process. The deduction is available under Act 668 of 2005 and is claimed using Form AR1000OD.
Eligibility Criteria
- The donation must be made by the taxpayer or the taxpayer’s dependent while living.
- The deduction is only available for the taxable year in which the organ transplantation occurred.
- An individual may claim this deduction only once in their lifetime.
- The deduction does not apply to organs harvested from deceased donors.
Allowable Expenses
Eligible expenses include:
- Travel costs
- Lodging expenses
- Medical expenses related to the donation
- Lost wages due to the donation process
Deduction Amount
The maximum deduction allowed is $10,000. Taxpayers must enter the smaller of the total unreimbursed expenses or $10,000 on line 7 of Form AR1000OD and transfer that amount to line 14 of Form AR1000ADJ.
How to Claim the Deduction
To claim the Organ Donor Deduction, complete and attach Form AR1000OD to your Arkansas state tax return. The form can be accessed through Online Taxes (OLT) software by navigating to the State section, selecting Arkansas, and then choosing the Adjustments section where Form AR1000OD is available.
Important Notes
- Only human organs (such as liver, pancreas, kidney, intestine, lung, or bone marrow) qualify for this deduction.
- The deduction is not available for donations made posthumously.
- Ensure all documentation supporting unreimbursed expenses is retained for audit purposes.
Source:
Form AR1000OD - Organ Donor Deduction
Form AR1000ADJ - Adjustments Schedule Instructions
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions before filing your return.