Volunteer Firefighter’s CreditThe law allows a credit of $400 against the income tax liability of Delaware residents who are active firefighters, or members of fire company auxiliaries or rescue squads. To qualify for the credit, you must be an active volunteer firefighter on call to fight fires on a regular basis, a member of a fire company auxiliary or active member of an organized rescue squad in a Delaware Volunteer Company. Active status of the members is verified annually by the Division of Revenue with the Volunteer Firefighter Companies.
You must enter the Fire Company number where you volunteer on Line 11, Column A and/or Column B, to qualify for the credit. Enter the amount of this credit on Line 11, Column A and/or B. Only one $400 credit may be claimed by each spouse. If you file using Filing Status 2 – Joint – Do Not Enter $400 in Column A.