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AR1000-OD
2012
ARKANSAS INDIVIDUAL INCOME TAX
ORGAN DONOR DEDUCTION
Taxpayer’s Name:
Taxpayer’s Social Security Number:
Donor’s Name: (If different than taxpayer’s)
Donor’s Relationship to Taxpayer:
Act 668 of 2005 established a deduction of up to $10,000 for unreimbursed expenses related to the
donation of a human organ (all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow) to
another human being. Allowable expenses include travel, lodging, medical expenses, and lost wages
related to the organ donation.
The donation must have been made, while living, by the taxpayer or the taxpayer’s dependent. The
deduction must be claimed for the taxable year in which the organ transplantation
occurred. An individual may claim the deduction only once in his/her lifetime.
1. Enter total medical expenses
related to the donation in 2012 of a human organ (all or part
of a liver, pancreas, kidney, intestine, lung, or bone marrow) to another human
being: ..........................1
00
00
2. Enter total travel expense paid: ................................................................................................................2
00
3. Enter total lodging expense paid: .............................................................................................................3
00
4. Enter total lost wages: ..............................................................................................................................4
5. Total expenses: (Add lines 1 through 4) ...................................................................................................5
00
$10,000
00
6. Maximum allowable deduction: ................................................................................................................6
00
7. Your deduction: (Enter the smaller of Lines 5 or 6 here and on Line 14, AR1000ADJ) ...........................7
PLEASE SIGN: Under penalties of perjury, I declare that the above information is true, correct
and complete.
Taxpayer Signature
Date
AR1000-OD (Rev 10/4/12)