Can I file for tax reduction in DE for being a volunteer firefighter?

rev. 1/26/2017

Yes.  Delaware gives a Volunteer Firefighter's Credit on your state return (DE residents only).

According to the instructions for the Delaware Resident Individual Income Tax return:

The 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.

To claim this credit on your DE return, please follow these steps:

1. Go back into your DE return by clicking on State Taxes > Continue. 
   
2. On the Status of your state returns screen, click on the Edit box next to Delaware.  [See Screenshot #1, below.]
   
3. Continue through the screens until you come to the Credits section.
   
4. On the Enter Your Nonrefundable Credits screen do NOT enter the Firefighter's Credit, but click Continue.   
5. On the next screen, Volunteer Firefighter's Credit, enter the amount of the credit (up to $400) and your Fire Company Number.  [Screenshot #2]   Click Continue.