New York Claim for Volunteer Firefighters and Ambulance Workers Credit

Claim for Volunteer Firefighters and Ambulance Workers Credit
Form IT-245 Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit Tax Year 2023
Department of Taxation and Finance

Claim for Volunteer Firefighters’ and
Ambulance Workers’ Credit

IT-245

Tax Law – Section 606(e-1)

Submit your completed Form IT-245 with Form IT-201. See instructions on back.

Step 1 – Enter identifying information
Your name as shown on return	

Your Social Security number

Spouse’s name	

Spouse’s Social Security number

Step 2 – Determine eligibility (for lines 1 through 3, mark an X in the appropriate box)
	 1	 Were you (and your spouse if filing a joint return) a New York State resident for all of this tax year? ....... 	 1	
		  If you marked an X in the No box, stop; you do not qualify for this credit.
	 2	 Were you an active volunteer firefighter or ambulance worker for all of this tax year
		  who did not receive a real property tax exemption for these services (see instructions)?........................ 	 2	
	 	   If your filing status is , Married filing joint return, continue with line 3.
	 	   For any other filing status:
		   If you marked an X in the No box, stop; you do not qualify for this credit.
		   If you marked an X in the Yes box, continue with Step 3.
	 3	 If your filing status is , Married filing joint return, was your spouse an active volunteer firefighter
		  or ambulance worker for all of this tax year who did not receive a real property tax exemption for
		  these services (see instructions)? ............................................................................................................. 	 3	
	 	 If you marked an X in the No box at both lines 2 and 3, stop: you do not qualify for this credit.

Yes	

No

Yes	

No

Yes	

No

Step 3 – Enter qualifying information (see instructions)
Name of qualifying volunteer

Volunteer fire company/department
or ambulance company

Address of volunteer fire company/department or
ambulance company

Step 4 – Determine credit amount
	4	If you marked the Yes box at either line 2 or line 3, but not both enter 200.
	 	  If you marked the Yes box at both lines 2 and 3, enter 400 ................................................................... 	 4	
		  Enter the line 4 amount and code 354 on Form IT-201-ATT, line 12.

354001230094

.00

IT-245 (2023) (back)

Instructions

General information
What is the volunteer firefighters’ and ambulance
workers’ credit?

The volunteer firefighters’ and ambulance workers’ credit is
available to full-year New York State residents who are active
volunteer firefighters or volunteer ambulance workers for the
entire tax year for which the credit is claimed.
You cannot claim the volunteer firefighters’ and ambulance
workers’ credit if you receive a real property tax exemption that
relates to your volunteer service under Real Property Tax Law,
Article 4, Title 2. However, if the property has multiple owners,
the owner(s) whose volunteer service was not the basis of the
exemption may be eligible to claim the credit.
If the credit exceeds your tax for the year, any excess will be
refunded without interest.

Definitions

Active volunteer firefighter means a person who has been
approved by the authorities in control of a duly organized New
York State volunteer fire company or New York State volunteer
fire department as an active volunteer firefighter of the fire
company or department and who is faithfully and actually
performing service in the protection of life and property from
fire or other emergency, accident or calamity in connection with
which the services of the fire company or fire department are
required.
Volunteer ambulance worker means an active volunteer member
of a New York State ambulance company as specified on a
list regularly maintained by the company for purposes of the
volunteer ambulance workers’ benefit law.

354002230094

How do I claim the credit?

File Form IT-245 with your Form IT-201, Resident Income Tax
Return. If your filing status is , Married filing separate return,
and both you and your spouse qualify for the credit, each spouse
must file a separate Form IT-245 with Form IT-201.
Do not submit this form with your return unless you are claiming
the credit.

Specific instructions
Step 2 – Determine eligibility
Line 2 – If you received a real property tax exemption under the
Real Property Tax Law that relates to your volunteer service,
mark an X in the No box.
Line 3 – If your filing status is , Married filing joint return, and
your spouse received a real property tax exemption under the
Real Property Tax Law that relates to their volunteer service,
mark an X in the No box.

Step 3 – Enter qualifying information

If you are an active volunteer for both a fire company/department
and an ambulance company, enter the qualifying information for
either the fire company/department or the ambulance company.
Do not enter the information for both.