Delaware offers a non-refundable tax credit of $1,000 for residents who are active volunteer firefighters, members of fire company auxiliaries, or active members of organized rescue squads in a Delaware volunteer company. To qualify, individuals must be on call to fight fires on a regular basis, and their active status is verified annually by the Delaware Division of Revenue in coordination with volunteer fire companies.
Eligibility Requirements
- Must be a Delaware resident.
- Must be an active volunteer firefighter, auxiliary member, or rescue squad member in a Delaware volunteer company.
- Active status must be verified annually by the Division of Revenue.
How to Claim the Credit
- File using Form PIT-RES (Delaware Resident Income Tax Return).
- Enter the applicable Fire Company Number for each qualifying taxpayer in the space provided on Line 29.
- Enter the total credit amount of $1,000 on Line 29.
Important Restrictions
- The credit is not available on the non-resident return (Form PIT-NON).
- Only Delaware residents who meet the eligibility requirements may claim this credit.
- Taxes paid to political subdivisions of a state (e.g., city or county) cannot be claimed as a credit, but taxes paid to the District of Columbia can be claimed as a credit on Line 12.
Source:
Delaware Resident Income Tax Return Instructions (PIT-RES) 2025
Delaware Non-Resident Income Tax Return Instructions (PIT-NON) 2025
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions. For complex tax situations, consult a CPA or tax attorney.