VFTC-1: Volunteer Firefighter Tax Credit (2024)
West Virginia · WV Tax Division · Used for tax years 2024
Form VFTC-1 documents the West Virginia Volunteer Firefighter Tax Credit and is filed with Form IT-140. It records the firefighter’s service and participation in department activities, along with the fire chief’s certification and the taxpayer’s signature.
Who files this form
Use Form VFTC-1 to claim the West Virginia Volunteer Firefighter Tax Credit, and file it with your IT-140.
The fire department chief must certify that you:
- Were an active member in good standing for the entire year, either with that department or with that department and another West Virginia volunteer fire department.
- Participated on-site in at least 30% of the department’s activities during the year.
- Met or exceeded all certification and training requirements for active member firefighters under West Virginia law.
If you file a joint return and both spouses are volunteer firefighters, complete a separate VFTC-1 for each spouse.
What you'll need
To complete the form, have:
- Your Social Security number, first and last name, and tax period beginning and ending dates.
- Your rank and years of service.
- Counts of your emergency responses, meetings, fundraising activities, training attendance, and fire department management activity.
- The department’s counts of emergency responses, meetings, fundraising activities, and trainings.
- The chief’s certification, signature, printed or typed name, date, and the department’s West Virginia location address.
You must also complete the taxpayer signature section and file VFTC-1 with your IT-140.
How to file
- Complete Section A with your identification and tax period information.
- Have the fire department chief complete and sign the certification in Section B.
- Complete and sign Section C, the taxpayer signature section.
- File the completed VFTC-1 with your IT-140.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Do not use one VFTC-1 for both spouses if you file jointly and both are volunteer firefighters. Complete a form for each spouse.
- Do not file VFTC-1 without your IT-140. The form directs you to file them together.
- Check line 11 carefully. The form says you do not qualify if your activity percentage is less than 0.3, or 30%.
Questions people ask
How do I calculate the activity percentage?
Add lines 6, 7, and 8 to get total volunteer activity, A. Add lines 9 and 10 to get total department activity, B. Divide A by B and enter the result on line 11 as a decimal up to six digits.
Can service with two departments count toward the full-year requirement?
The chief’s certification allows for an active member in good standing who served with that department and another West Virginia volunteer fire department for the entire year.
Who must sign the form?
The chief of the volunteer fire department signs Section B, and the taxpayer signs Section C. Both declarations are made under penalty of perjury.
Where can I ask questions about this form?
Call (304) 558-3333 or toll-free at 1-800-WVA-TAXS (1-800-982-8297).