Form AR1000-OD is the one-page Arkansas schedule for the organ donor deduction. If you, or a dependent you claim, gave all or part of a liver, pancreas, kidney, intestine, lung or bone marrow to another person while living, you can deduct up to $10,000 of unreimbursed costs tied to that donation: medical bills, travel, lodging and lost wages. The 2025 version (AR1000-OD, R 4/25/2025) goes with a 2025 Arkansas return, and its result is carried to line 14 of Schedule AR1000ADJ.
Who can claim the Arkansas organ donor deduction
The deduction comes from Act 668 of 2005, and the paragraph printed in the middle of the form sets every condition. The donor must have been living at the time of the donation and must be either the taxpayer or the taxpayer’s dependent. The recipient is another human being. The AR1000ADJ instructions add the reverse case: the deduction does not apply to organs harvested from a deceased donor, so costs a family pays around a deceased relative’s donation are outside it.
Two timing rules come straight from the form. The deduction is claimed for the taxable year in which the transplant took place, and an individual may claim it only once in a lifetime. Line 1 of the 2025 form asks for expenses of a donation “in 2025”, so this version covers 2025 transplants only.
Only the six organs named on the form qualify: liver, pancreas, kidney, intestine, lung and bone marrow, in whole or in part. The word “unreimbursed” is underlined on the form, so any cost that someone repaid stays off lines 1 to 4.
How to fill out Form AR1000-OD, line by line
The form has two header rows, seven numbered lines and a signature block. In the image below, A and B mark the header rows, 1 to 7 match the printed line numbers, and S marks the signature.
| Line | Printed label | What to enter |
|---|---|---|
| A | Primary’s legal name, Primary’s social security number | The name and SSN shown first on your AR1000F or AR1000NR. |
| B | Donor’s name (If different than above), Donor’s relationship to primary | Fill in only when the donor is not the primary taxpayer, for example your dependent child. Write how the donor is related to you. |
| 1 | Total medical expenses related to the donation in 2025 | Medical expenses related to the donation that were not reimbursed. |
| 2 | Total travel expenses paid | Travel for the donation that no one repaid. |
| 3 | Total lodging expenses paid | Lodging connected with the donation. |
| 4 | Total lost wages | Wages lost because of the donation and not replaced. |
| 5 | Total expenses | Lines 1 through 4 added together. |
| 6 | Maximum allowable deduction | Already printed as $10,000. Leave it as it is. |
| 7 | Your deduction | The smaller of line 5 or line 6. The same amount goes on line 14 of AR1000ADJ. |
| S | Taxpayer signature, Date | Sign and date under the perjury statement printed above the lines. |
Every amount box ends in a preprinted “00”, so round to whole dollars. Line 6 is fixed, which means line 7 can never exceed $10,000 no matter how large line 5 is. If your unreimbursed costs came to $12,450, line 5 shows $12,450 and line 7 shows $10,000; with costs of $3,200, both lines show $3,200.
Carrying line 7 to AR1000ADJ and the return
Line 14 of Schedule AR1000ADJ is labeled “Organ donor deduction” with the instruction to attach the AR1000-OD. Which column you use depends on how you file:
- Column (A), Primary/Joint Adjustments: every filing status except status 4.
- Column (B), Spouse’s Adjustments: filing status 4 only (married filing separately on the same return), for the spouse’s own adjustments.
- Column (C), Arkansas Adjustments Only: part-year residents enter the part of the adjustment attributable to Arkansas; full-year nonresidents who enter an amount here attach an explanation.
Line 19 of AR1000ADJ totals each column, and those totals go on line 24 of Form AR1000F (full-year residents) or Form AR1000NR (part-year residents and nonresidents). Line 24 is subtracted from total income to reach adjusted gross income on line 25.
When to file, and claiming a transplant from an earlier year
The AR1000-OD has no filing date of its own; it goes in with the 2025 return. Calendar-year 2025 returns were due no later than April 15, 2026. A federal extension on Form 4868, or an Arkansas extension on Form AR1055-IT, moves the filing date to November 15, 2026, but tax still had to be paid by April 15 to avoid the failure-to-pay penalty and interest.
If the transplant happened in 2025 and the return has already been filed without the deduction, the booklet’s route is an amended return: check the amended box at the top right of the AR1000F or AR1000NR, replace the original entries, and attach an explanation with supporting documents, in this case the AR1000ADJ and AR1000-OD. Do not file it until the original return has been processed. A claim for refund must be filed within three years of when the return was filed or two years of when the tax was paid, whichever is later.
Because the deduction belongs to the year of the transplant, a 2024 donation uses the 2024 form. The Department’s 2024 Tax Forms page still lists the 2024 AR1000-OD (R 3/20/2024), which asks for expenses of a donation “in 2024” and has the same $10,000 line 6.
What goes with the return, and what to keep
- Form AR1000-OD, signed and dated.
- Schedule AR1000ADJ with the line 7 amount on line 14 and the line 19 totals carried to line 24 of the return.
- Copies of the medical bills, travel and lodging receipts and wage records behind lines 1 to 4. The booklet requires records that prove the return to be kept for at least six years, and the Director may examine them during that time.
Where to get the 2025 AR1000-OD and where to mail it
The 2025 AR1000-OD is listed as “AR1000-OD Organ Donor Donation” on the Department of Finance and Administration’s 2025 Tax Forms page. There are no separate instructions for it; the conditions are printed on the form, and line 14 of the AR1000ADJ instructions points back to it.
The form is mailed inside the return, and the booklet gives three addresses depending on the result of the return:
| Return shows | Mail to |
|---|---|
| Tax due | Arkansas State Income Tax, P.O. Box 2144, Little Rock, AR 72203-2144 |
| Refund | Arkansas State Income Tax, P.O. Box 1000, Little Rock, AR 72203-1000 |
| No tax due and no refund | Arkansas State Income Tax, P.O. Box 2144, Little Rock, AR 72203-2144 |
A carrier other than the U.S. Postal Service has to use the physical address; the booklet places the Individual Income Tax Office at 1816 W. 7th Street, Suite 2300, Little Rock, Arkansas 72201. Questions go to the Individual Income Tax Hotline at (501) 682-1100 or (800) 882-9275, Monday through Friday, 8:00 a.m. to 5:00 p.m.
Questions about the organ donor deduction
Can parents claim the deduction when their child donated bone marrow?
The donation may be made by the taxpayer or the taxpayer’s dependent, and bone marrow is one of the listed organs. The parent claiming the child as a dependent puts the child’s name and relationship in the donor row and enters the unreimbursed costs on lines 1 to 4.
Does the deduction cover a deceased relative’s organ donation?
The AR1000ADJ instructions exclude organs harvested from a deceased donor, and the form requires the donation to have been made while living.
Is there a 2026 version of AR1000-OD?
On October 31, 2026 the Department’s forms pages listed the AR1000-OD for 2025 and 2024 only; a 2026 Tax Forms page had not been published.
Official sources
- Arkansas Department of Finance and Administration, AR1000-OD, Organ Donor Deduction, 2025 (R 4/25/2025)
- Arkansas Department of Finance and Administration, 2025 Tax Forms
- Arkansas Department of Finance and Administration, AR1000ADJ instructions, 2025 (R 6/17/2025)
- Arkansas Department of Finance and Administration, AR1000ADJ, Schedule of Adjustments, 2025 (R 4/25/2025)
- Arkansas Department of Finance and Administration, 2025 AR1000F and AR1000NR Instructions
- Arkansas Department of Finance and Administration, AR1000F, Full Year Resident Individual Income Tax Return, 2025
- Arkansas Department of Finance and Administration, AR1000-OD, 2024 (R 3/20/2024)