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Discussion:Organ Transplant, including donor expenses

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Thanks!}}
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{{ForumReplyPost|UserID=Trillium|Date=19 April 2014|Text=http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irl5a55/1/doc
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This link - like all legalbitstream links - will expire after a couple of days.  You can get back to it via www.legalbitstream.com, click on the PLR box, and then put 7907019 into the search box.
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Likewise, http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irl5a59/1/doc (or click on the RR box, then put 68-452 into the search box).}}

Revision as of 02:32, 19 April 2014

Discussion Forum Index --> Advanced Tax Questions --> Organ Transplant, including donor expenses


Discussion Forum Index --> Tax Questions --> Organ Transplant, including donor expenses

EADave (talk|edits) said:

17 April 2014
Hello all. I have a client, just a great guy who is literally slowly watching his wife die due to a liver disorder. Their new found hope is a partial liver transplant; his son is offering half of his liver to his mother (my client's wife). Apparently, after 6 weeks, both livers regenerate to a full size liver; amazing!

Anyone with experience with this situation, can you tell me what the IRS means by allowing as a medical deduction the expenses for the transplant, "including donor expenses"? I can't find an elaborative text on this specific subject but what I'd like to know is exactly what expenses could the "donor" claim.

My client just needs some information to pass along to his son, in the hopes his son's medical expenses would surpass the 10% AGI threshold.

Thanks in advance all, please keep the peanut gallery antics to a minimum as this is a serious subject.

Ckenefick (talk|edits) said:

17 April 2014
Rev Rul 73-189,

Rev Rul 68-452,

PLR 7907019.

Ckenefick (talk|edits) said:

17 April 2014
http://usatoday30.usatoday.com/sports/college/baseball/2011-02-07-wake-forest-walter-kidney_N.htm

EADave (talk|edits) said:

17 April 2014
And if anyone ever had a doubt, Chris really is an android.

Thanks a bunch for the references my friend. Where are you headed after this site closes down, sir?

Ckenefick (talk|edits) said:

17 April 2014
Where ever everybody else goes. Doesn't matter to me.

Spell Czech (talk|edits) said:

18 April 2014
I couldn't tell by the context in the discussion, so I looked it up. The "donor expenses" are deductible by the person who pays them, either the recipient or the donor, or even somebody else, it seems, from IRS's description in their publication:

"Transplants
You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. This includes transportation.
You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. This includes transportation. "

Anybody got further details on who pays what and who gets to deduct it? This seems too simple for IRS...

If it's not obvious, I was too lazy to try to find CK's cited rulings.

Ckenefick (talk|edits) said:

18 April 2014
It's in the RR's. Whatever each party to the donation pays, each party deducts. If some random person pays, on behalf of a non-dependent, obviously, no medical deduction there for the payer.

EADave (talk|edits) said:

19 April 2014
I'll admit, I only found reference to the 1968 RR, I did find the 1973 RR and I couldn't find the PLR at all. Just try Googling PLR 7907019 and absolutely nothing comes up!!! Hilarious! Chris, if you have the PLR in print somewhere, could you C&P it sir?

Thanks!

Trillium (talk|edits) said:

19 April 2014
http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irl5a55/1/doc

This link - like all legalbitstream links - will expire after a couple of days. You can get back to it via www.legalbitstream.com, click on the PLR box, and then put 7907019 into the search box.

Likewise, http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irl5a59/1/doc (or click on the RR box, then put 68-452 into the search box).

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