Volunteer Emergency Worker Credit: How to Claim Yours
New York State offers a tax credit for volunteer emergency workers. Understand the specifics of this financial benefit and how it relates to other volunteer incentives.
The New York State volunteer emergency worker credit is a tax benefit for certain volunteers. This state-level, refundable credit provides a fixed amount of $200 to volunteer firefighters and ambulance workers who meet specific requirements. The credit is applied against a person’s state income tax liability and can result in a refund if the credit amount is greater than the taxes owed.
Eligibility for the Credit
To qualify for this tax credit, an individual must be a full-year resident of New York State and have served as an active volunteer firefighter or ambulance worker for the entire tax year. An active volunteer is someone approved by the controlling authorities of a registered volunteer fire or ambulance company who consistently performs their duties.
An individual is not eligible if they receive a real property tax exemption on their home because of their volunteer service. A volunteer must choose between the property tax benefit or the income tax credit, as they cannot receive both. This disqualification applies if the volunteer, their spouse, or both receive the property tax exemption based on their service.
If a property is co-owned and one owner receives the property tax exemption for their service, another owner who is also a volunteer may still claim the income tax credit if their service was not the basis for the exemption. This provision allows households with multiple volunteers to potentially benefit from both programs. The choice between the benefits depends on which provides a greater financial advantage based on the property’s assessed value and local tax rates versus the fixed $200 credit.
How to Claim the Credit
Claiming the credit requires completing New York State Form IT-245, Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit. On this form, the taxpayer confirms their eligibility based on the requirements, such as residency and not receiving a property tax exemption. After confirming eligibility, the taxpayer enters the credit amount.
Once Form IT-245 is completed, the credit amount is carried over to Form IT-201-ATT, a separate schedule filed with the main New York State income tax return, Form IT-201. For married couples filing a joint tax return, if both spouses are eligible volunteers, each can claim a $200 credit for a total of $400. Both individuals must meet all eligibility criteria independently to qualify for their respective credits.