IT-245: Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit (2025)
New York · NY DTF · Used for tax years 2025
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 for tax year 2025. Submit it with Form IT-201.
To qualify:
- You must have been a New York State resident for all of 2025. If filing jointly, your spouse must also have been a resident for the full year.
- A qualifying volunteer must have been an active volunteer firefighter or ambulance worker for all of 2025 and must not have received a real property tax exemption for those services.
- On a joint return, at least one spouse must meet the volunteer requirements.
What you'll need
Have these forms and details ready:
- Form IT-201, which you must submit with Form IT-245.
- Form IT-201-ATT, where you report the credit amount and code.
- Your name as shown on your return and your Social Security number, plus your spouse’s name and Social Security number if filing jointly.
- The name of each qualifying volunteer.
- The name and address of the volunteer fire company or 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 organization information in Part 3.
- On line 4, enter $200 if only one of lines 2 and 3 is marked Yes, or $400 if both are marked Yes.
- Enter the line 4 amount and code 354 on Form IT-201-ATT, line 12.
- Submit Form IT-245 with Form IT-201.
The supplied form text does not give a mailing address or e-file instructions.
Common mistakes
- Continuing after answering No on line 1. The form says to stop because you do not qualify.
- Continuing after answering No on line 2 when you are not filing jointly. The form says you do not qualify.
- Claiming the credit on a joint return when both lines 2 and 3 are No. The form says to stop because you do not qualify.
- Forgetting the related forms. Submit IT-245 with IT-201, and enter the credit amount and code 354 on IT-201-ATT, line 12.
Questions people ask
How much is the credit?
The credit is $200 if either line 2 or line 3 is Yes, but not both. It is $400 if both lines are Yes.
Can we qualify if only one spouse is an eligible volunteer?
Yes. On a joint return, either spouse may meet the volunteer requirements. Both spouses must meet the full-year New York State residency requirement.
Can I qualify if I received a real property tax exemption for these services?
The form’s volunteer 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 IT-245, line 4, and code 354 on Form IT-201-ATT, line 12. Submit IT-245 with Form IT-201.