Employer Support for Volunteer Firefighters and Volunteer Municipal Emergency Me: Employer Support for Volunteer Firefighters and Volunteer Municipal Emergency Medical Services Persons Credit (2024)

Who files this form

This worksheet is for employers claiming the 2024 credit for paying employees who take time away from work for qualifying volunteer firefighting or municipal emergency medical services activities.

For each employee listed, all of these conditions must have applied during 2024:

• The employee was an active member of a volunteer fire association officially recognized by a Maine municipality, or was a volunteer municipal emergency medical services person.
• The employee responded to fire or emergency medical services calls during regularly scheduled work hours.
• The employer paid the employee at their regular rate while they were away for those responsibilities.

For eligible pass-through entities, partners, members, shareholders, beneficiaries, or other owners may claim the credit in proportion to their interests in the entity.

What you'll need

Have the following information ready:

• Your taxpayer name and EIN or SSN.
• Each eligible employee’s name and SSN.
• The name of the volunteer fire association or the municipality for the volunteer emergency medical services person.
• The qualifying work hours and the employee’s regular rate of pay.

Obtain verification from each eligible employee, including a signed statement from the chief or other person in charge of the municipal volunteer fire or emergency response association. The verification must include:

1. The date and time of the emergency response during regularly scheduled work hours.
2. A statement or duty roster showing that the employee was an active member of the volunteer fire association at that time.
3. Confirmation that the volunteer received no compensation for the emergency response activities.

Attach copies of this verification to the worksheet.

If claiming through a pass-through entity, provide its name, EIN or SSN, and your ownership percentage for the tax year. Enclose a copy of the federal Schedule K-1 issued to you by the entity.

How to file

1. Enter your taxpayer information and, if applicable, your pass-through entity information.
2. Complete a row for each eligible employee. Multiply qualifying work hours in Column C by the regular rate of pay in Column D to calculate Column E.
3. Add the amounts in Column E and enter the total on line 6. Attach additional worksheets if needed to list all eligible employees.
4. Transfer the total to the applicable location:

• Form 1040ME: line 16 of the Schedule A, Lines 7 and 19 Other Tax Credit Worksheet.
• Form 1040C-ME: Schedule A, line 10.
• Form 1041ME: Schedule A, line 16.
• Form 1120ME: Schedule C, line 1i.

1. Attach the required verification and any required Schedule K-1. Enclose the worksheet with the applicable return listed above.

Common mistakes

• Leaving out eligible employees: Attach additional worksheets if needed to list everyone who qualifies.
• Missing pass-through details: Enter the entity’s name and ID number, your ownership percentage for the tax year, and enclose your federal Schedule K-1. Owners are allowed the credit in proportion to their interests.
• Assuming no further support will be needed: Maine Revenue Services may request additional information supporting the credit before the return can be processed.

Questions people ask

How much is the credit?

The credit equals compensation paid at the employee’s regular rate while the employee was away from work for qualifying firefighting or emergency response responsibilities during the tax year. It cannot exceed the taxpayer’s tax liability.

Which hours count?

Count hours during the tax year when the employee was away for qualifying volunteer firefighting or municipal emergency response responsibilities during regularly scheduled work hours.

Can a qualifying volunteer receive pay from the municipality?

The definitions of both a volunteer firefighter and a volunteer municipal emergency medical services person require that the person receive no compensation from the municipality other than injury and death benefits.

Is employee verification required?

Yes. The employer must obtain verification from each eligible employee, including a signed statement from the chief or other person in charge of the association. Copies must be attached to the worksheet.

Official sources

• https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/24_employer_fire_ems_volunteer_ff.pdf