VFTC-1: Volunteer Firefighter Tax Credit (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Form VFTC-1 documents a volunteer firefighter's service and activity participation for the West Virginia Volunteer Firefighter Tax Credit. It includes certification by the fire department chief and the taxpayer's signature and is filed with Form IT-140.
Who files this form
Use Form VFTC-1 to claim the West Virginia Volunteer Firefighter Tax Credit. 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
Have the following information ready to complete the form:
- Your Social Security number, first and last name, and tax period beginning and ending dates.
- Your volunteer 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 and meetings, fundraising activities, and trainings held.
- The chief’s certification, signature, printed or typed name, date, and the department’s West Virginia location address.
You must also sign and date the taxpayer declaration and provide your printed or typed name and title. File the completed form with your IT-140.
How to file
File Form VFTC-1 with your IT-140.
- Complete Section A with your identification and tax period.
- Have the fire department chief complete and sign the certification in Section B.
- 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 6 digits.
- Complete and sign the taxpayer declaration in Section C.
The form does not provide a mailing address or e-filing instructions.
Common mistakes
- Using one form for two spouses: Joint filers must complete a separate VFTC-1 for each spouse if both are volunteer firefighters.
- Claiming the credit below the participation requirement: The form states that you do not qualify if line 11 is less than .3, or 30%.
- Filing VFTC-1 without the IT-140: The form specifically says to file it with your IT-140.
Questions people ask
Can both spouses complete this form on a joint return?
Yes. If both spouses are volunteer firefighters, complete a separate VFTC-1 for each spouse.
What participation level is required?
The chief must certify that you participated on-site in at least 30% of the department’s activities during the year. A line 11 result below .3, or 30%, does not qualify.
Can service with two departments count toward the full-year requirement?
The certification allows for active membership in good standing for the entire year with the certifying department and another West Virginia volunteer fire department.
Who must sign the form?
The volunteer fire department chief signs Section B, and the taxpayer signs Section C. Both declarations are made under penalty of perjury.
Where can I ask questions about the form?
Call (304) 558-3333 or toll-free at 1-800-WVA-TAXS (1-800-982-8297).