IT-269: Organ Donation Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-269 calculates New York’s Organ Donation Credit for eligible unreimbursed travel expenses, lodging expenses, and lost wages related to a living organ donation. The credit is limited to $10,000, and the form is submitted with Form IT-201.
Who files this form
Use Form IT-269 to claim the Organ Donation Credit with Form IT-201. For tax year 2025, you qualify if you:
- Were a New York State resident for the full year.
- Donated one or more of your organs while living to another person for transplantation during the year.
- Incurred eligible expenses related to the donation.
Eligible organs include all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. Eligible expenses are unreimbursed travel expenses, lodging expenses, and lost wages you incurred related to the donation.
You cannot claim the credit if you received benefits for this donation under Public Health Law § 4371, which reimburses living donor expenses. You may claim this credit only once in your lifetime.
What you'll need
The form identifies these forms and information for claiming the credit:
- Form IT-201, which you submit with Form IT-269.
- Form IT-201-ATT, where you enter the credit amount and code 269 on line 12.
- Your name as shown on your return and your Social Security number, plus your spouse’s name and Social Security number if applicable.
- The donor’s name and transplant date, entered as mmddyyyy.
- The amount of eligible unreimbursed travel expenses, lodging expenses, and lost wages you incurred.
How to file
- Enter the requested identifying information and transplant date.
- Complete the eligibility questions in Part 1. You must complete line A. Follow the stop instructions if you do not qualify.
- Enter eligible expenses on line 1.
- On line 2, enter the smaller of line 1 or $10,000.
- Enter the line 2 amount and code 269 on Form IT-201-ATT, line 12.
- Submit Form IT-269 with Form IT-201.
Claim the credit for the taxable year in which the transplant occurs. If both spouses qualify, each must complete a separate Form IT-269.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Leaving line A blank. The form specifically says you must complete it.
- Continuing when you do not qualify. Stop if you were not a full-year New York State resident, did not donate an organ during the tax year, or received benefits for the donation under Public Health Law § 4371.
- Claiming more than $10,000 or claiming the credit again. The credit is capped at $10,000 and may be claimed only once in your lifetime.
- Claiming in the wrong year. You must claim the credit in the taxable year when the transplant occurs.
- Combining spouses’ claims. Qualifying spouses must each complete a separate Form IT-269. You cannot claim any unused part of your spouse’s expenses.
Questions people ask
Which expenses qualify?
Eligible expenses are unreimbursed travel expenses, lodging expenses, and lost wages you incurred related to the organ donation.
How much is the credit?
The credit is the smaller of your eligible expenses or $10,000.
Can both spouses claim the credit?
Yes, if both qualify. Each spouse must complete a separate Form IT-269 and can claim up to $10,000. You cannot claim any unused part of your spouse’s expenses.
What if the credit is more than my tax liability?
If you do not use the full credit against this year’s tax liability, you may request a refund or apply the overpayment to next year’s tax. The Tax Department will not pay interest on the refund or overpayment.
Can I claim the credit for another donation later?
No. You may claim the credit only once in your lifetime.