Volunteer Firefighters Can Claim Non-Refundable Credit

Volunteer firefighters can claim an amount of $3,000.

To be eligible, a volunteer firefighter must perform at least 200 hours of volunteer firefighting in the tax year that consist primarily of: responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires.

If the firefighter provides services other than on a volunteer basis, he will not be eligible for this credit regardless of the number of volunteer hours performed. To claim this credit, certification confirming the number of volunteer hours will be required from the chief or delegated official of the fire department.

Volunteer firefighters who claim this credit will not be eligible to exclude honoraria from income (currently, volunteer firefighters can exempt up to $1,000 of honoraria received for volunteer work).