Delaware Volunteer Firefighter Credit
The Delaware Volunteer Firefighter Credit is a tax benefit available to Delaware residents who serve as active volunteer firefighters, members of fire company auxiliaries, or active members of organized rescue squads in Delaware volunteer companies. This credit allows eligible individuals to reduce their Delaware income tax liability by up to $1,000.
Eligibility Requirements
- Must be a resident of Delaware.
- Must be an active volunteer firefighter on call to fight fires on a regular basis.
- Must be a member of a fire company auxiliary or an active member of an organized rescue squad in a Delaware volunteer company.
- Active status is verified annually by the Division of Revenue with the volunteer organization.
How to Claim the Credit
To claim the Volunteer Firefighter Credit, you must file Form PIT-RES (Delaware Resident Income Tax Return). The credit is claimed as part of the credits section on your return. If you are using Online Taxes (OLT) software, you can add the credit by navigating to the State section, selecting Delaware, and then choosing "Volunteer Firefighter Credit" under the Credits section. Follow the on-screen instructions to complete the process.
Important Notes
- The credit is not available on non-resident returns (Form PIT-NON).
- Only Delaware residents may claim this credit.
- The credit is non-refundable and reduces your Delaware income tax liability.
- Documentation of active status may be required upon request by the Division of Revenue.
Source:
PIT-RES Instructions
PIT-NON Instructions
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.