Arkansas Organ Donor Donation

Organ Donor Donation
2023_AR1000-OD_BC.pdf
AR1000-OD

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ITOD231

2023

ARKANSAS INDIVIDUAL INCOME TAX

ORGAN DONOR DEDUCTION
Primary’s legal name

Primary’s social security number

Donor’s name (If different than above)

Donor’s relationship to primary

Act 668 of 2005 established a deduction of up to $10,000 for unreimbursed expenses related to the
donation of a human organ (all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow) to
another human being. Allowable expenses include travel, lodging, medical expenses, and lost wages
related to the organ donation.
The donation must have been made, while living, by the taxpayer or the taxpayer’s dependent. The
deduction must be claimed for the taxable year in which the organ transplantation
occurred. An individual may claim the deduction only once in his/her lifetime.

1. Enter total medical expenses related to the donation in 2023 of a human organ (all or part
of a liver, pancreas, kidney, intestine, lung, or bone marrow) to another human being: ...............1

00

2. Enter total travel expenses paid: ..............................................................................................................2

00

3. Enter total lodging expenses paid: ...........................................................................................................3

00

4. Enter total lost wages: ..............................................................................................................................4

00

5. Total expenses: (Add lines 1 through 4) ...............................................................................................5

00

6. Maximum allowable deduction: ................................................................................................................6

$10,000 00

7. Your deduction: (Enter the smaller of lines 5 or 6 here and on line 14, AR1000ADJ) ...................7

00

PLEASE SIGN: Under penalties of perjury, I declare that the above information is true, correct
and complete.

Taxpayer signature

AR1000-OD (R 6/15/2023)

Date