Organ Donor Subtraction

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.

To qualify, all of these 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 (review the example below)

Example: 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.

Amount of the Subtraction

You can subtract your qualified expenses up to $10,000. Qualified expenses are your unreimbursed expenses for travel and lodging and for any lost wages net of sick pay due to the transplant.

Claim the Subtraction

Complete Schedule M1M, Income Additions and Subtractions. Include Schedule M1M when you file Form M1, Individual Income Tax. (See Minnesota Statute 290.0132, subdivision 13.)