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Last Updated: 4/26/2018

Organ Donor Subtraction

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Individual Income Tax

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You may not have to pay Minnesota income tax on unreimbursed expenses relating to organ donation. You may be able to subtract these expenses from your Minnesota taxable income.

Do I qualify for this subtraction?

To qualify, all of the following must be true:

  • You, your spouse (if filing a joint return), or your dependent made the donation.
  • The donor made a living donation to another person of all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow.
  • You or the donor were not reimbursed for expenses for travel, lodging, or lost wages net of sick pay. See the example below.
Example of Lost Wages Net of Sick Pay: James donated a kidney to his father and missed six weeks of work. He used two weeks of sick pay to offset his lost wages. James may include four weeks of lost wages in calculating his organ donation subtraction.

How much is this subtraction?

The subtraction is yours and the donor's unreimbursed expenses or $10,000, whichever is less, for each donation during the tax year.

How do I claim this subtraction?