Organ donation credit

Who is eligible?

You may claim the organ donation credit if you are a full-year New York State resident who:

• donates one or more organs (while living) to another human being for human organ transplantation; 
• has unreimbursed travel or lodging expenses or lost wage related to the organ donation; and
• has not received benefits for the organ donation through the Living Donor Support Program with the New York State Department of Health (Public Health Law section 4371).

How much is the credit?

You may claim up to $10,000 of your unreimbursed expenses and lost wages.

How do I claim the credit?

To claim the credit, complete Form IT-269, Organ Donation Credit, and file it with your personal income tax return in the taxable year in which the human organ transplantation occurs.

Note: You may only claim this credit once in your lifetime.

Additional information

Form IT-269, Organ Donation Credit (see instructions on form)