Volunteer First Responder Mileage Tax Credit: Volunteer First Responder Mileage Tax Credit (Revision)

Who files this form

Volunteer first responders claiming this credit must complete and submit the certificate for Department approval through My Alabama Taxes (MAT).

The credit covers unreimbursed miles traveled in a personal vehicle while responding to fire, emergency, or rescue calls. The mileage must not have been reimbursed or otherwise claimed as a deduction.

What you'll need

Prepare the certificate with:

• The tax year and emergency responder’s first, middle, and last name.
• The department name, physical address, and department head’s name.
• Total unreimbursed mileage, the mileage rate, and the calculated credit.
• The department head’s and emergency responder’s signatures and signature dates.

The department head must verify that the mileage was incurred in a personal vehicle while responding to fire, emergency, or rescue calls and was not reimbursed.

The mileage log template shows the required information: name, date, run number, beginning and ending odometer readings, total miles, and mileage for the credit. Download an official copy from www.revenue.alabama.gov rather than using the template.

How to file

1. Download an official copy from www.revenue.alabama.gov. Do not use the sample template.
2. Complete the certificate and mileage information. Visit irs.gov to obtain the current mileage rate, then multiply unreimbursed mileage by the rate to calculate the credit.
3. Have the department head verify the mileage. Both the department head and emergency responder must sign and date the certificate.
4. Submit the completed certificate through My Alabama Taxes (MAT) for Department approval, and upload the official mileage log with your credit claim submission.

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

Common mistakes

• Including commuting miles: Do not include daily travel from home to your workplace or volunteer location.
• Claiming mileage already reimbursed or deducted: The mileage claimed for the credit must not have been reimbursed or otherwise claimed as a deduction.
• Using the sample template: Download an official copy from www.revenue.alabama.gov and upload it through MAT with your credit claim.
• Mailing the certificate or attaching it to a return: These submissions will not be accepted and may delay processing.
• Expecting to use credit beyond your tax liability: The credit can only reduce your tax liability to zero. It is not refundable, transferable, or available to carry forward.

Questions people ask

Which miles qualify?

Unreimbursed miles traveled in your personal vehicle while responding to fire, emergency, or rescue calls qualify. Those miles must not also have been claimed as a deduction. Daily commuting miles from home to your workplace or volunteer location do not qualify.

Where do I find the mileage rate?

The certificate directs you to visit irs.gov for the current mileage rate.

Who verifies and signs the certificate?

The department head verifies the total mileage and certifies that it was incurred in a personal vehicle while responding to fire, emergency, or rescue calls and was not reimbursed. Both the department head and emergency responder sign and date the certificate.

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

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

Can I mail the certificate with my tax return?

No. The completed certificate must be submitted through My Alabama Taxes (MAT) for Department approval. Mailed certificates and certificates attached to a tax return will not be accepted and may delay processing.

Official sources

• https://www.revenue.alabama.gov/wp-content/uploads/2024/11/First_Responder_Mileage_Credit_Cert.pdf