Navigate Up
Sign In
Last Updated: 2/1/2017

Organ Donor Subtraction

Contact Us

Individual Income Tax

651-296-3781
800-652-9094
8:00 a.m.- 4:30 p.m. Mon.- Fri.

more

Top FAQs

Related Information

About This Page

If you were a live organ donor and paid some of your own related costs, you may not have to pay Minnesota income tax on the unreimbursed expenses. If you qualify, you can subtract the amount of your expenses from taxable income on your Minnesota income tax return.

You are eligible for this subtraction if all of the following are true:

  • The donation was made by you, your spouse (if filing a joint return), or a dependent.
  • You made a living donation to another person of all or part of a liver, pancreas, kidney, intestine, lung or bone marrow.
  • You weren’t reimbursed for expenses for travel, lodging or lost wages net of sick pay (see example below).
Example of “lost wages net of sick pay”: James donates a kidney to his father and misses six weeks of work. He uses two weeks of sick pay to offset his lost wages. James may include four weeks of lost wages in calculating his organ donation subtraction.
 

Claiming the subtraction

The subtraction is equal to your unreimbursed expenses or $10,000 (whichever is less) for each donation during the tax year that you had qualifying expenses.
 
To claim the subtraction: