Volunteer Emergency Responders Tax Credit Certificate: Volunteer Emergency Responders Tax Credit Certificate (Revision)

Who files this form

Volunteer emergency responders seeking this credit must submit a completed certificate for Department approval. The form lists these qualifying categories:

• Volunteer Firefighter
• Volunteer Firefighter II
• Licensed EMT – Basic
• Licensed Advanced EMT or EMT Paramedic

The certifying supervisor must confirm that the responder is an active member of the listed volunteer or combination fire department or organized rescue squad and has completed at least 30 hours of training in their field for the calendar year.

What you'll need

Complete the certificate with:

• The emergency responder’s first, middle and last name.
• The tax year and one qualifying credit category.
• The certifying agency’s name and physical address.
• The license or certificate number.
• The certifying supervisor’s name, title, signature and signature date.
• The emergency responder’s signature and signature date.

The supervisor must certify active membership and completion of the required training hours.

How to file

Submit the completed certificate through My Alabama Taxes (MAT) for Department approval.

Do not mail the certificate or attach it to your tax return. Certificates submitted those ways will not be accepted and may delay credit processing.

Common mistakes

• Checking more than one credit category: Check only one box per certificate.
• Mailing the certificate or attaching it to a tax return: The form requires submission through My Alabama Taxes (MAT). Mailed or attached certificates will not be accepted and may delay processing.
• Expecting to use more credit than your tax liability: The credit can only reduce your tax liability to zero. It is not refundable, cannot be transferred and cannot be carried forward.

Questions people ask

What credit amount is listed for each category?

• Volunteer Firefighter: $300.
• Volunteer Firefighter II: $600.
• Licensed EMT – Basic: $300.
• Licensed Advanced EMT or EMT Paramedic: $600.

How much training is required?

The responder must successfully complete at least 30 hours of training in their field for the calendar year.

Who signs the certificate?

Both the certifying supervisor and the emergency responder sign and date it. The supervisor certifies that the responder is an active member of the listed agency and has completed the required training hours.

What happens if my credit is more than my tax liability?

You may use only the amount that reduces your tax liability to zero. The credit is not refundable, is not transferable and cannot be carried forward.

Official sources

• https://www.revenue.alabama.gov/wp-content/uploads/2024/09/Volunteer-Emergency-Responders-Tax-Credit-Certificate.pdf