IT-245: Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit (2024)
New York · NY DTF · Used for tax years 2024
Form IT-245 is used to claim New York’s Volunteer Firefighters’ and Ambulance Workers’ Credit. It records eligibility, qualifying volunteer and organization information, and the credit amount. Submit it with Form IT-201.
Who files this form
Use Form IT-245 to claim the Volunteer Firefighters’ and Ambulance Workers’ Credit with Form IT-201 for tax year 2024.
To qualify:
- You, and your spouse if filing jointly, must have been New York State residents for all of 2024.
- A qualifying volunteer must have been an active volunteer firefighter or ambulance worker for all of 2024 and must not have received a real property tax exemption for those services.
- If filing jointly, at least one spouse must meet the volunteer requirements.
What you'll need
Have these forms and details ready:
- Form IT-201, which you submit with Form IT-245.
- Form IT-201-ATT, where you enter the credit amount and code.
- Your name as shown on your return and your Social Security number.
- Your spouse’s name and Social Security number if filing jointly.
- Each qualifying volunteer’s name, plus the name and address of their volunteer fire company, fire department, or ambulance company.
How to file
- Enter your identifying information in Part 1.
- Mark the appropriate Yes or No boxes in Part 2 to determine eligibility. Follow the directions to stop if you do not qualify.
- Enter the qualifying volunteer and company or department information in Part 3.
- On line 4, enter $200 if you marked Yes on either line 2 or line 3, but not both. Enter $400 if you marked Yes on both lines.
- Enter the line 4 amount and code 354 on Form IT-201-ATT, line 12.
- Submit Form IT-245 with Form IT-201.
Common mistakes
- Do not continue if you marked No on line 1. The form says you do not qualify.
- If you are not filing jointly, do not continue if you marked No on line 2.
- If you are filing jointly, do not continue if you marked No on both lines 2 and 3.
- Remember to enter the credit amount and code 354 on Form IT-201-ATT, line 12.
- Remember to submit Form IT-245 with Form IT-201.
Questions people ask
How much is the credit?
The credit is $200 if you marked Yes on either line 2 or line 3, but not both. It is $400 if you marked Yes on both lines.
Can we qualify on a joint return if only one spouse is an eligible volunteer?
Yes. At least one spouse must meet the volunteer requirements on line 2 or line 3, and both spouses must meet the full-year New York State residency requirement on line 1.
Can I qualify if I received a real property tax exemption for these services?
The eligibility questions require that the qualifying volunteer did not receive a real property tax exemption for those services.
Where do I report the credit amount?
Enter the amount from Form IT-245, line 4, and code 354 on Form IT-201-ATT, line 12. Submit Form IT-245 with Form IT-201.