A living donor may claim a credit for up to $10,000 of qualified expenses incurred for the donation of human bone marrow, or any part of an intestine, kidney, liver, lung, or pancreas for transplanting in another individual. Qualified expenses are those incurred by the taxpayer or dependent for travel, lodging, or a "lost wage" and not reimbursed by any person.
Any credit that is more than the tax liability may be carried forward as a credit for the next five years.
Complete
Form TC-40T Live Organ Donation Expenses Credit and keep it with your records.