Article: 50494

Overview 

If you served as a volunteer firefighter or volunteer ambulance worker in New York State, you may be eligible to claim a personal income tax credit as recognition for your community service. This credit is claimed on Form IT-245 and included in your Form IT-201 (resident return). 

Who is Eligible? 

You may claim the Volunteer Firefighter/Ambulance Workers’ Credit if: 

• You were a resident of New York State for the entire tax year, and 

• You served as a volunteer firefighter or volunteer ambulance worker for the entire tax year, and 

• You were not compensated for your services beyond reasonable expense reimbursement. 

Note: You may claim only one credit, even if you served in both roles. The credit amount is $200 per qualified individual.  

Tips for Filing 

• Keep documentation from your department or squad verifying your year-round volunteer status. 

• You cannot claim the credit if: 

• You were a part-year resident of New York. 

• You received compensation for your volunteer service beyond expense reimbursement. 

• The credit is nonrefundable, meaning it reduces your tax but will not result in a refund if no tax is owed. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select New York. 

4. Click on the IT Credits 100 – 200 Series tab. 

5. Select Claim for Volunteer Firefighter/Ambulance Worker’s Credit to open the screen. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see:  

• 2024 New York State Instructions for Form IT-201 – Full-Year Resident Return 

• Form IT-245 Instructions (PDF) 

• Form IT-245 – Fillable PDF