AR – Arkansas – Volunteer Firefighter Unreimbursed Expenses

Table Of Contents


Article: 50146

Overview

According to Arkansas tax law, volunteer firefighters may deduct unreimbursed expenses for firefighting equipment required by their volunteer fire department, as well as the loss in value of personal property that was damaged or destroyed during volunteer firefighting activities. To qualify for this deduction, the individual must have received less than $5,000 in total compensation from the volunteer fire department during the taxable year.

This deduction may not exceed $1,000 per volunteer firefighter.

Reporting Arkansas Volunteer Firefighter Unreimbursed Expenses

To claim eligible unreimbursed expenses related to volunteer firefighting during the year, follow the steps below:

  1. Go to the State taxes section.
  2. Click on the Review tab on the left-hand side.
  3. Select I’d like to see the forms I’ve filled out or search for a form.
  4. In the drop list, select Arkansas.
  5. Select the General tab.
  6. Select AR3 – Itemized Deduction Schedule.
  7. Enter the unreimbursed expenses under Other Miscellaneous Deductions in the applicable field.
  8. Click Save to apply changes.

Additional Information

For further information, go to: https://www.dfa.arkansas.gov/wp-content/uploads/2024_AR1000F_and_AR1000NR_Instructions.pdf

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state tax form tax credit tax deduction dependent refund irs form health insurance schedule k1 tax return estimated tax