Qualified organ donation expenses are unreimbursed travel and lodging expenses that you incur in connection with your donation to another human being for your liver, pancreas, kidney, intestine, lung or any portion of your human bone marrow.

You can claim this deduction only once for all taxable years. If you claim the deduction for this year, you can't claim this deduction in a later year. If your filing status is Married Filing Jointly, and if you and your spouse both claim the deduction this year, neither can claim this deduction in any subsequent year. However, if your filing status is Married Filing Jointly, but only one spouse claims this deduction for this year, the other spouse can claim the deduction in a subsequent year - regardless of your spouse's filing status in that subsequent year.