New York Form It 245 – Fill Out and Use This PDF

New York State Department of Taxation and Finance

Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit

Tax Law—Section 606(e-1)

Attach your completed Form IT-245 to Form IT-201. See instructions on back.

IT-245

Step 1 — Enter identifying information

Your name as shown on return

Your social security number

Spouse’s name

Spouse’s social security number

1 Were you (and your spouse if iling a joint return) a New York State resident for all of this tax year? ......

If you marked an X in the No box, stop; you do not qualify for this credit.

2 Were you an active volunteer ireighter or ambulance worker for all of this tax year

who did not receive a real property tax exemption for these services ( see instructions )? ......................

If your iling status is , Married filing joint return, continue with line 3. For any other iling status:

If you marked an X in the No box, stop; you do not qualify for this credit. If you marked an X in the Yes box, continue with Step 3.

3If your iling status is , Married filing joint return, was your spouse an active volunteer ireighter or ambulance worker for all of this tax year who did not receive a real property tax exemption for

these services ( see instructions )? ............................................................................................................

If you marked an X in the No box at both lines 2 and 3, stop: you do not qualify for this credit.

1.

2.

3.

Yes

Yes

Yes

No

No

No

Name of qualifying volunteer

Volunteer ire company/department

or ambulance company

Address of volunteer ire company/department or

ambulance company

Step 4 — Determine credit amount

4If you marked the Yes box at either line 2 or line 3, but not both enter 200.

If you marked the Yes box at both lines 2 and 3, enter 400	4.
Enter the line 4 amount and code 354 on Form IT-201-ATT, line 12.

0

0

General information

What is the volunteer firefighters’ and ambulance workers’ credit?

The volunteer ireighters’ and ambulance workers’ credit is available to full-year New York State residents who are active volunteer ireighters or volunteer ambulance workers for the entire tax year for which the credit is claimed.

You cannot claim the volunteer ireighters’ 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.

Definitions

Active volunteer firefighter means a person who has been approved by the authorities in control of a duly organized New York State volunteer ire company or New York State volunteer ire department as an active volunteer ireighter of the ire company or department and who is faithfully and actually performing service in the protection of life and property from ire or other emergency, accident or calamity in connection with which the services of the ire company or ire department are required.

Volunteer ambulance worker means an active volunteer member of a New York State ambulance company as speciied on a

list regularly maintained by the company for purposes of the volunteer ambulance workers’ beneit law.

How do I claim the credit?

File Form IT-245 with your Form IT-201, Resident Income Tax Return. If your iling status is , Married filing separate return, and both you and your spouse qualify for the credit, each spouse must ile a separate Form IT-245 with Form IT-201.

Do not attach this form to your return unless you are claiming the credit.

Specific instructions

See the instructions for your tax return for the Privacy notification or if you need help contacting the Tax Department.

Step 2 — Determine eligibility

If your iling status is  Single,  Married filing separate return,

Head of household, or  Qualifying widower, complete lines

1 and 2. If your iling status is  Married filing joint return, complete lines 1, 2, and 3.

Line 2 — If you received a real property tax exemption under the RPTL that relates to your volunteer service, mark an X in the No box.

Line 3 — If your iling status is , Married filing joint return, and your spouse received a real property tax exemption under the RPTL that relates to his/her volunteer service, mark an X in the No box.

Step 3 — Enter qualifying information

If you are an active volunteer for both a ire company/department and an ambulance company, enter the qualifying information for either the ire company/department or the ambulance company. Do not enter the information for both.