Any lost wage reimbursement over $600 is taxable. Reimbursement for travel, lodging, meals, and dependent care is not taxable—it is not included in your taxable income and you do not have to report it on your tax return. If you have received lost wage reimbursement through Donor Shield, you will receive a 1099 from the National Kidney Registry. The 1099 is legally mandated to be postmarked by January 31 of the year following the receipt of reimbursement. If you do not receive a 1099 by January 31, please contact us.
Liver FAQ: Donor Protections Available
Donor Shield will reimburse donors for meal costs incurred during donation-related travel, including travel to and from the transplant center for testing and surgery. Meals for an accompanying caregiver are also covered. Receipts are required for all meal reimbursements. Meal reimbursements are included in the $6,000 maximum total reimbursement for travel, lodging, meals, and dependent care. Reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
No, you do not need to provide ACH information or any additional documentation if you are not requesting wage or travel reimbursement. You are automatically enrolled in the other protections.
Yes. Donor Shield reimbursement for lost wages and travel and dependent care expenses are available up the the maximum amount per donation. While other living donor reimbursement programs, like NLDAC, have a maximum lifetime cap (in the case of NLDAC, $6,000) for the reimbursement of donation-related expenses, Donor Shield offers a maximum of $18,000 for both living kidney donation and living liver donation. That means you could donate a kidney and receive the maximum reimbursement of $18,000, then become a living liver donor and receive an additional $18,000 in reimbursement.
Lost wage reimbursement is only available to donors with a valid Employer Identification Number (EIN) or Social Security Number (SSN). The other Donor Shield protections do not require an EIN or SSN. Any reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
All donors who donate through a National Kidney Registry exchange or participating Donor Shield Direct Center receive a comprehensive set of protections, including reimbursement for lost wages and travel, lodging, meals, and dependent-care costs. To read about these protections, see: Donor Protections.