Deduction for Voluntary Firefighters and Rescue Squad Workers

You may deduct $250 from federal adjusted gross income if you were an unpaid volunteer firefighter or an unpaid volunteer rescue squad worker who attended at least 36 hours of fire department drills and meetings or 36 hours of rescue squad training and meetings during the taxable year. You may not claim a deduction as both a volunteer firefighter and a volunteer rescue squad worker. In the case of a married couple filing a joint return, each spouse may qualify separately for the deduction.

This deduction should be claimed on line 51 - Other Deductions From Federal Adjusted Gross Income, on page 3 of your Form D-400. This amount will become part of the amount on line 9 of page 1 of your Form D-400.

For tax years beginning on or after January 1, 2014, this deduction is no longer available.