Employer Support for Volunteer Firefighters and Volunteer Municipal Emergency Me: Employer Support for Volunteer Firefighters and Volunteer Municipal Emergency Medical Services Persons Credit (2025)

Who files this form

Use this worksheet to claim the 2025 credit if you are an employer who allowed eligible employees to leave work for firefighting or emergency response activities without reducing their pay.

For each employee listed, all of the following must apply during 2025:

• They were an active member of a volunteer fire association officially recognized by a Maine municipality, a volunteer municipal EMS person, or a volunteer municipal firefighter.
• They responded to fire or EMS calls during hours they were scheduled to work.
• You paid them at their regular rate while they were away for those responsibilities.

Owners or beneficiaries of eligible pass-through entities may claim a share of 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 employee’s volunteer fire association or municipality.
• The eligible work hours spent on volunteer duties and the employee’s regular rate of pay.

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

• The date and time of the emergency response during regularly scheduled work hours.
• A statement or duty roster showing the employee was an active member at that time.
• Confirmation that the volunteer firefighter or volunteer municipal EMS person received no compensation for the emergency response activities, or that the volunteer municipal firefighter received no more than 20% of a full-time municipal firefighter’s compensation.

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 that entity.

How to file

1. Complete one row for each eligible employee. Attach additional worksheets if needed.
2. Multiply the eligible work hours in Column C by the regular rate of pay in Column D. Enter the result in Column E.
3. Add Column E and enter the total on line 6.
4. Transfer that total to the applicable return location:

• Form 1040ME, Schedule A, Other Tax Credit Worksheet (for Lines 8 and 20), line 17.
• Form 1040C-ME, Schedule A, line 12.
• Form 1041ME, Schedule A, line 16.
• Form 1120ME, Schedule C, line 1i.

1. Attach the required verification and enclose the worksheet with the applicable return.

The credit may not exceed your tax liability.

Common mistakes

• Do not leave eligible employees off the worksheet because you run out of rows. The form says to attach additional worksheets if necessary.
• If claiming through a pass-through entity, remember to enter the entity’s name and ID number, provide your ownership percentage, and enclose your federal Schedule K-1. Your credit share is proportional to your interest in the entity.
• Be prepared to provide more support for the claim. Maine Revenue Services may request additional information before processing the return.

Questions people ask

How much is the credit?

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

Which hours count?

Count hours during the tax year when the employee was away from work for eligible volunteer duties during hours they were regularly scheduled to work.

Can a volunteer municipal firefighter receive some firefighter pay?

Yes. The form defines a volunteer municipal firefighter as a part-time or on-call municipal firefighter who receives up to 20% of a full-time municipal firefighter’s compensation and may receive injury and death benefits.

Do I need to attach proof of the employee’s volunteer service?

Yes. Attach copies of the required verification, including the signed statement from the chief or other person in charge, to the worksheet.

Official sources

• https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_employer_fire_ems_volunteer_fillable.pdf