AR1000-OD: Organ Donor Donation (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Arkansas Form AR1000-OD calculates the individual income tax deduction for unreimbursed expenses related to an organ donation in 2025. It lists medical, travel and lodging expenses and lost wages, and calculates a deduction of up to $10,000 to enter on Form AR1000ADJ.
Who files this form
AR1000-OD is for taxpayers claiming Arkansas’s organ donor deduction for 2025. The donation must have been made while living by the taxpayer or the taxpayer’s dependent to another human being.
Qualifying donations include all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. The deduction covers up to $10,000 in unreimbursed expenses related to the donation and may be claimed only once in an individual’s lifetime.
What you'll need
Have the following information ready to complete the form:
- 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 form also directs you to enter the deduction on line 14 of AR1000ADJ.
How to file
- Enter the taxpayer and donor information at the top of AR1000-OD.
- Enter medical expenses on line 1, travel expenses on line 2, lodging expenses on line 3, and lost wages on line 4.
- Add lines 1 through 4 and enter the total on line 5.
- Compare line 5 with the $10,000 maximum on line 6. Enter the smaller amount on line 7 and on line 14 of AR1000ADJ.
- Sign and date the form. The signature declares, under penalties of perjury, that the information is true, correct, and complete.
The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Claiming reimbursed expenses. The deduction is for 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 organ transplantation occurred.
- Claiming the deduction more than once in a lifetime. An individual may claim it only once.
- Entering more than the allowed amount. Line 7 must be the smaller of total expenses on line 5 or the $10,000 maximum on line 6.
- Leaving the signature or date blank. The form asks the taxpayer to sign and date it.
Questions people ask
What expenses qualify?
Unreimbursed medical expenses, travel expenses, lodging expenses, and lost wages related to the organ donation qualify.
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 human being.
How much can I deduct?
The deduction is the smaller of your total qualifying expenses or $10,000.
Which tax year should I claim the deduction for?
Claim it for the taxable year in which the organ transplantation occurred. The 2025 form identifies medical expenses related to a donation in 2025.
Can I claim this deduction again for another donation?
No. An individual may claim the deduction only once in their lifetime.