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: Cost Reimbursement
Cost reimbursement for donors includes lost wages up to $2,000 per week for up to six weeks ($12,000 maximum) and up to $6,000 for donation-related costs for travel, lodging, and meals (for the donor and a caregiver) and dependent care (for children or adult dependents of the donor) when the donor is away from home during the donation process and when they are home recovering after the donation surgery. The maximum reimbursement per donor, per donation, is $18,000.
Donor Shield offers reimbursement for lost wages and expenses for donation-related travel, lodging, meals, and dependent care. Covered travel expenses include transportation (taxi, ride share, car rental, parking), mileage (IRS medical mileage rate), lodging (hotel, motel, Airbnb, etc.), and meals. Covered dependent-care expenses include child or adult day care, before-and-after-school care, in-home care and summer day camp. Reimbursements to the donor are made after the donation is complete via ACH to U.S. bank accounts in the name of the donor.
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.
Expenses for gas are not covered by Donor Shield.
All post-donation reimbursements for travel, lodging, meals, and dependent care are made via ACH within approximately 10 business days after submission of receipts. Reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
Whether a person is a U.S. citizen or a resident alien, in order to lawfully be employed, one MUST have a Social Security Number. The SSN allows the National Kidney Registry to be certain that the individual is legally employed and eligible for lost wage reimbursement. Additionally, the SSN is required when the NKR distributes tax documents specific to the donor at the end of the year.
No, you do not need to provide ACH information or any additional documentation if you are not requesting cost reimbursement. You are automatically enrolled in the other protections.
All donors are required to provide the following when submitting a request for lost wage reimbursement:
- Two most recent paystubs
- Tax return from previous year
- ACH bank information (account number and routing number) for the account to which you want the reimbursement disbursed
Reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
At your earliest convenience, ask your transplant social worker or transplant coordinator to resend the invitation to you. Please double-check that all ACH information has been accurately entered before clicking “Continue.”
If you are self-employed, you need to provide form 1040, 1099, 941 or a K1 form. Reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
You are required to upload paystubs for all jobs, and they all must have the same or overlapping pay period dates.
If you do not have a scanner, you can ask your transplant social worker or transplant coordinator for assistance in uploading the requested forms and receipts, or you can use a scanner at a public library.
Lost wage reimbursement only covers wages lost due to the liver donation. A donor who is not currently working at the time of liver donation will not lose wages due to the donation. Unemployment benefits are not covered under the lost wage reimbursement program.
This must be requested by the transplant center through the NKR system after the donor has received the first two weeks of lost wage reimbursement. Donors are eligible for up to a total of six weeks of reimbursement.
All lost wage reimbursements are made via ACH within approximately 10 business days after submission of proper documentation. Reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
Payments are made via ACH (direct payment to your bank). Payment will come from the law firm of Smith Carroad Wan & Parikh, P.C., which has been retained by the NKR to manage the Donor Shield reimbursement process. Reimbursements to the donor are via ACH to U.S. bank accounts that are maintained in the name of the donor.
The NKR has been approved to offer a maximum of six weeks of wage reimbursement per donor. No exceptions can be made at this time.
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.