Can you claim an IRS deduction for having donated a kidney to a family member?
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Nope. You can deduct the medical expenses (including travel at 20 cents a mile) on Schedule A – Itemized Deductions under line 1 – medical & dental, but your medical expenses in total have to exceed 7.5% of your AGI for the excess to be deductible, and you have to itemize to get any benefit at all.
Very nice gesture on your part though. In this case, it’s worth it even if you don’t get any $$ benefit from it.
Some of the stuff may be deductible, as an itemized deduction (subject to the 7.5% agi barrier). On the other hand, if your brother compensates you for some of the expenses of you as a doner, then he may be able to take some of those on his taxes (which may work out better). I’d go have a face to face with a tax professonal, the devil in the stuff may be in the details.
IE, normally a signifigant other’s hotel expense wouldn’t be deductible if she was just coming along for moral support, but if you were incapable of caring for yourself then some of that expense may become deductible.