Form Tc-40t - Live Organ Donation Expenses Credit
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Utah State Tax Commission
TC-40T
Live Organ Donation Expenses Credit
Get forms online - tax.utah.gov
Rev. 12/08
Do not send this form with the return. Keep this form and all related documents with your records.
Taxpayer's name
Social security number
Name of donor, if not the same as taxpayer above
Social security number
Utah law allows a nonrefundable credit against individual income tax for certain qualified expenses incurred during the taxable year
by a living individual who donates one or more of their qualified organs. Use this form to calculate the allowable credit and to carry
forward unused credit for five years.
Qualified "live organ" donation expenses
1. Travel
1
2. Lodging
2
3. A lost wage
3
4
4. Total qualified expenses (add lines 1 through 3)
Credit Calculation
5. Maximum credit
5
$10,000
6. Lesser of line 4 or line 5
6
7
7. Tax after other nonrefundable credits from TC-40
8
8. Credit (lesser of line 6 or line 7)
Column C
Column A
Column B
Previous year
Credit claimed in
Column C less current
Carryover year
carryover year
year Column B
Carryover of Excess Credit (if any)
9. Carryover from original year (subtract line 8 from line 6)
9
10. First carryover year
10
11. Second carryover year
11
12. Third carryover year
12
13. Fourth carryover year
13
No further
14. Fifth carryover year
14
carryover
Instructions
Utah code §59-10-1015 authorizes a nonrefundable credit against individual income tax for qualified expenses incurred by
a living
individual who donates one or more of their qualified organs
to another individual.
Definitions
“Human organ” means human bone marrow or any part of a human intestine, kidney, liver, lung, or pancreas.
“Live organ donation expenses” means:
1.
The total unreimbursed expenses incurred by the taxpayer,
2.
Directly related to a live organ donation by the taxpayer, spouse (if a joint return), or any dependent claimed on the return, and
3.
For travel, lodging and/or a lost wage related to the live organ donation.
Credit Calculation
This credit is equal to the lesser of the qualified live organ donation expenses or $10,000. Any credit in excess of the current tax liability
may be carried forward for five taxable years and applied against future income tax liabilities.
Claiming the Credit
The credit is claimed on your Utah individual return on TC-40A, Part 4, using code 19.
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