Article: 50311

Overview

The Volunteer Firefighter/EMS/Reserve Peace Officer Tax Credit on the Iowa IA-1040 is a nonrefundable income tax credit worth up to $250 for individuals who serve as:

• Volunteer firefighters
• Volunteer EMS personnel.
• Reserve peace officers.

Requirements

To qualify, you must:

• Be an active volunteer in one of the eligible roles (firefighter, EMS, or reserve peace officer).
• Meet state-required training standards:
  • Firefighters must meet Fire Service Training Bureau standards.
  • EMS personnel must be certified as first responders by the Iowa Department of Public Health.
  • Reserve officers must satisfy Iowa Law Enforcement Academy training standards.
• If you are a paid employee but also volunteer in another capacity, you are still eligible.

Credit Amount

• $250 if you served the entire calendar year.
• Prorated monthly if you served part of the year (rounded to the nearest dollar)
  • e.g., 9 months of service = $188
• One credit per individual per year, regardless of multiple roles.

Required Documentation

You must retain a written statement (not filed with your return) from your supervisor (e.g., fire chief, EMS director, police chief) confirming:

• Your name and role
• Months of service during the year
• The amount of credit claimed.
• Their name, title, and signature

Add Volunteer Firefighter/EMS/Reserve Peace Officer Tax Credit

To report the Volunteer Firefighter/EMS/Reserve Peace Officer Tax Credit:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select Iowa.
4. Select the General tab.
5. Select 1040 Individual Income Tax Return – Page 2 to add and open the form.
6. Enter the credit amount in the Volunteer Firefighter/EMS Credit field and complete the rest of the form with your applicable information.
7. Click Save to apply changes.

Further Information

Go to the IA DOR for more information.