AR1000-OD: Organ Donor Donation (2024)
Arkansas · Arkansas DFA · Used for tax years 2024
Arkansas Form AR1000-OD calculates the organ donor deduction for 2024 individual income tax. It lists unreimbursed medical expenses, travel, lodging, and lost wages related to an organ donation and calculates a deduction of up to $10,000 to enter on Form AR1000ADJ.
Who files this form
AR1000-OD is for claiming Arkansas’s organ donor deduction for unreimbursed expenses related to a living organ donation by you or your dependent to another person.
For this 2024 form, the transplantation must have occurred in 2024. Eligible donations include all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow.
An individual may claim this deduction only once in their lifetime.
What you'll need
The form asks for the following information:
- The primary taxpayer’s legal name and Social Security number.
- The donor’s name, if different, and relationship to the primary taxpayer.
- Totals for unreimbursed medical expenses, travel expenses, lodging expenses, and lost wages related to the donation.
- The taxpayer’s signature and date.
You will also enter the deduction from line 7 on line 14 of AR1000ADJ.
Common mistakes
- Including reimbursed expenses. The deduction applies only to unreimbursed expenses related to the organ donation.
- Claiming the deduction for the wrong year. It must be claimed for the taxable year in which the transplantation occurred.
- Claiming the deduction more than once in an individual’s lifetime.
- Claiming more than allowed. Add lines 1 through 4, then enter the smaller of that total or $10,000 on line 7 and on line 14 of AR1000ADJ.
- Leaving the form unsigned. The form requires the taxpayer’s signature and date.
Questions people ask
What expenses qualify?
Unreimbursed medical expenses, travel expenses, lodging expenses, and lost wages related to the organ donation qualify.
How much can I deduct?
The deduction is the smaller of your total eligible expenses or $10,000.
Can I claim expenses for my dependent’s donation?
Yes. The donation must have been made while living by you or your dependent to another person.
Does bone marrow donation qualify?
Yes. The form lists bone marrow along with all or part of a liver, pancreas, kidney, intestine, or lung.
When can I claim the deduction, and can I claim it again?
You must claim it for the taxable year in which the organ transplantation occurred. An individual may claim it only once in their lifetime.