Bandera_de_Alabama.svg
Sitio web oficial del gobierno del Estado de Alabama.

El .gov significa que es oficial

Los sitios web gubernamentales suelen terminar en .gov o .mil. Antes de compartir información sensible, asegúrate de que estás en un sitio oficial del gobierno.

El sitio es seguro

El sitio https:// garantiza que se está conectando al sitio web oficial y que cualquier información que proporcione está encriptada y se transmite de forma segura.

  • Página web
  • >
  • Crédito fiscal para voluntarios de emergencias

FAQ Categories / Tax: Volunteer Emergency Responders Tax Credit

    • You must train a minimum of 30 hours each year through either of these methods:
      • Participate in organized training in a class approved for use in fire service or emergency medical services in providing service as a firefighter.
      • Participate in organized training in a class approved for use in rescue squad and emergency medical services in providing service as a rescue squad member.
    • The Volunteer Emergency Responders Tax Credit is a tax credit available to a qualified volunteer firefighter or a qualified rescue squad member. To be qualified, you must meet certain criteria as a volunteer firefighter or an emergency medical technician or paramedic and obtain certain approved training each year.
    • Individuals may be required to substantiate that eligibility requirements have been met for each year in which the credit is claimed.
    • You should report the approved credit amount on the Schedule OC when you file your Alabama tax return.
    • ALDOR will review and verify credit requests in the order that they are received. We will send an email and/or My Alabama Taxes message to the email address/account used to submit the credit request when this process is complete.
      • If the credit amount requested is reduced or if the credit request is disallowed, we will provide additional information  through My Alabama Taxes.
    • If approved, you should claim the amount approved on your Alabama tax return.
    • You can obtain a copy of the certificate at Forms.
    • Yes. You must apply for the credit each year for which you are planning to file an Alabama tax return and claim the credit.
    • If you qualify, you must pre-certify your credit prior to filing your Alabama tax return, by submitting a completed copy of the Emergency Responders Tax Credit Certificate to the Alabama Department of Revenue (ALDOR) through My Alabama Taxes. Note: If you are signing the certificate as both the Volunteer Emergency Responder and the certifying supervisor, documentation should be included to verify that you are the department head.

 

    • Pre-certification can be completed with or without a My Alabama Taxes account, but the submission MUST be made for the taxpayer listed on the certificate, even when filing a joint return. Read detailed instructions for submitting credit requests through My Alabama Taxes.
    • No, the credit cannot be combined if you have multiple certifications and/or licenses.
    • The credit is $300 for a taxpayer who is a certified volunteer firefighter or a licensed EMT-Basic.
    • The credit is $600 for a taxpayer who is a certified volunteer firefighter II or a licensed Advanced EMT or EMT-Paramedic.
    • It is important to note that the credit is not refundable or transferrable, nor can it decrease a taxpayer’s tax liability to less than zero.
    • You may claim the credit January 1, 2023, through the 2027 tax year, unless extended by an act of the Legislature.
    • A Qualified Volunteer Firefighter is an active volunteer firefighter;
    • A member of a volunteer fire department as recognized by the State Forestry Commission;
    • Certified by the Alabama Firefighter’s Personnel Standards and Education Commission as a firefighter or licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.
    • A Qualified Rescue Squad Member is an active member of an organized rescue squad of a city, town, county or other subdivision of the state or a public corporation;
    • A member of the Alabama Association of Rescue Squads (AARS);
    • Licensed by the Alabama Department of Public Health as an Emergency Medical Services Provider.