Form TC-40T Fillable Live Organ Donation Expenses Credit
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Human organ means human bone marrow or any part of a human intestine kidney liver lung or pancreas Live organ donation expenses means: $10 000 (Clear form) Clear form (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 The total unreimbursed expenses incurred by the taxpayer 1 Travel 10 First carryover year 11 Second carryover year 12 Third carryover year 13 Fourth carryover year 14 Fifth carryover year 2 Directly related to a live organ donation by the taxpayer spouse (if a joint return) or any dependent claimed on the return and 2 Lodging 3 A lost wage 3 For travel lodging and/or a lost wage related to the live organ donation 4 Total qualified expenses (add lines 1 through 3) 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) 9 Carryover from original year (subtract line 8 from line 6) 9 by a living individual who donates one or more of their qualified organs Use this form to calculate the allowable credit and to carry carryover Carryover of Excess Credit (if any) carryover year Claiming the Credit Column A Column B Column C Column C less current Credit Calculation Credit claimed in Definitions Do not send this form with the return Keep this form and all related documents with your records forward unused credit for five years Get forms online tax utah gov Rev 12/08 individual who donates one or more of their qualified organs to another individual Instructions Live Organ Donation Expenses Credit may be carried forward for five taxable years and applied against future income tax liabilities Name of donor if not the same as taxpayer above No further Previous year Qualified "live organ" donation expenses Social security number Taxpayer's name TC 40T The credit is claimed on your Utah individual return on TC 40A Part 4 using code 19 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 Utah code 59 10 1015 authorizes a nonrefundable credit against individual income tax for qualified expenses incurred by a living Utah law allows a nonrefundable credit against individual income tax for certain qualified expenses incurred during the taxable year Utah State Tax Commission year Column B