Utah Live Organ Donation Expenses Credit

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Live Organ Donation Expenses Credit
2008 TC-40T Live Organ Donation Expenses CreditClear form
Utah State Tax Commission

TC-40T

Live Organ Donation Expenses Credit

Get forms online - tax.utah.gov

Rev. 12/08

Do not send this form with the return. Keep this form and all related documents with your records.
Taxpayer's name

Social security number

Name of donor, if not the same as taxpayer above

Social security number

Utah law allows a nonrefundable credit against individual income tax for certain qualified expenses incurred during the taxable year
by a living individual who donates one or more of their qualified organs. Use this form to calculate the allowable credit and to carry
forward unused credit for five years.

Qualified "live organ" donation expenses
1. Travel

2. Lodging

3. A lost wage

4. Total qualified expenses (add lines 1 through 3)

Credit Calculation
5. Maximum credit

6. Lesser of line 4 or line 5

7. Tax after other nonrefundable credits from TC-40

8. Credit (lesser of line 6 or line 7)

Column A

Carryover of Excess Credit (if any)
9. Carryover from original year (subtract line 8 from line 6)

Carryover year

$10,000

Column C
Previous year
Credit claimed in Column C less current
year Column B
carryover year
Column B

10. First carryover year

11. Second carryover year

12. Third carryover year

13. Fourth carryover year

14. Fifth carryover year

No further
carryover

Instructions
Utah code §59-10-1015 authorizes a nonrefundable credit against individual income tax for qualified expenses incurred by a living
individual who donates one or more of their qualified organs to another individual.
Definitions
“Human organ” means human bone marrow or any part of a human intestine, kidney, liver, lung, or pancreas.
“Live organ donation expenses” means:
1. The total unreimbursed expenses incurred by the taxpayer,
2.

Directly related to a live organ donation by the taxpayer, spouse (if a joint return), or any dependent claimed on the return, and

For travel, lodging and/or a lost wage related to the live organ donation.

Credit Calculation
This credit is equal to the lesser of the qualified live organ donation expenses or $10,000. Any credit in excess of the current tax liability
may be carried forward for five taxable years and applied against future income tax liabilities.
Claiming the Credit
The credit is claimed on your Utah individual return on TC-40A, Part 4, using code 19.

Extracted from PDF file 2023-utah-form-tc-40t.pdf, last modified December 2005

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More about the Utah Form TC-40T Individual Income Tax Tax Credit TY 2023

We last updated the Live Organ Donation Expenses Credit in February 2024, so this is the latest version of Form TC-40T, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form TC-40T directly from TaxFormFinder. You can print other Utah tax forms here.

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Related Utah Individual Income Tax Forms:

TaxFormFinder has an additional 55 Utah income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Utah Form TC-40T.

Form Code	Form Name
Form TC-40TS	Tax Shelter Disclosure for Material Advisors
Form TC-40TB	Targeted Business Tax Credit (OBSOLETE) Tax Credit

Download all UT tax forms View all 56 Utah Income Tax Forms

Form Sources:

Utah usually releases forms for the current tax year between January and April. We last updated Utah Form TC-40T from the State Tax Commission in February 2024.

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Form TC-40T is an Utah Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Utah Form TC-40T

We have a total of thirteen past-year versions of Form TC-40T in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form TC-40T