Information Bulletin Number 0901274



Claim for Volunteer Firefighters' and Ambulance Workers' Credit

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 (RPTL), 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.

How do I claim the credit?  File Form IT-245 with your 2008 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.

Form IT-245 is included here for your convenience.  Or you may click this link to print the form from the New York State, Department of Taxation and Finance website.
http://www.tax.state.ny.us/pdf/2008/inc/it245_2008.pdf

You may search, download, and print other New York State Tax Forms from this website:
www.tax.state.ny.us