Last Updated: 2/5/2010

Volunteer Tax Information


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The PA Tax Credit does NOT exist for 2009!!

HOWEVER, is you did not use the entire $100.00 in 2008 you can use the remainder in 2009 and 2010

This would, most likely, apply to students, part time workers, and retirees who pay little or no PA State Tax.

PA Tax Credit - 2008

Volunteer Responder Recruitment and Retention Tax Credit

Information, and Calculator, for PA Tax Credit 2008

It is important that as many volunteer Fire/Rescue/EMS members do this as possible so the program will be continued and, maybe, expanded!!

The Information, and Calculator, are from the Chester County Fire Chiefs Web Site

Volunteer Responder Retention and Recruitment Tax Credit - Talking Points {PDF 27 KB}

Act 66, which amended the Tax Reform Code of 1971 (Code) {PDF 26 KB}

{Has information on Point System. Use "Tax Credit Calculator" below to find out if you are eligible}


Tax Credit Calculator {Excel} {XLS 49 KB - When asked, ENABLE Macros}

{Created By Chief Matthew Seagren Edinboro Fire Department}

Click to Download Excel Program and save to your computer. Run from the saved version on your computer

**OR**

If your machine allows, Click to Open With and select Excel

{For questions on Point System, see Act 66 above. You only need 50 points to be eligible.}


If you ARE Eligible

Use forms below

You need form PA-40 OC-V AND PA-40 OC

The Tax Forms you will need to file are PA Schedule OC-V {PA-40 OC-V} tax form which became available in January 15, 2009, and PA Schedule OC {PA-40 OC} on the PA Department of Revenue's Web site at www.revenue.state.pa.us or by calling the department's automated Forms Ordering Service at 1-800-362-2050.

{This is supposed to be filled as an individual, not jointly, unless spouse is also an eligible volunteer, but the rules are not real clear yet.}

{It is suggested that the Fire Company keep a copy of the PA-40 OC-V of those members that file.}


PA Schedule OC-V {PA-40 OC-V}

Link to form On-Line PA Schedule OC-V {PA-40 OC-V} at www.revenue.state.pa.us

Download, as PDF, from this site PA Schedule OC-V {PA-40 OC-V} {PDF 49 KB}

Link to form Fill In On-Line PA Schedule OC-V {PA-40 OC-V} at www.revenue.state.pa.us

Download, as PDF, Fill In from this site PA Schedule OC-V {PA-40 OC-V} {PDF 167 KB}

{Line 3 - FDID (Fire Department Identification Number) - get from FDID List. {PDF 107 KB}}

{Line 4 - FEIN (Federal Employer Identification Number) - get from one of your company officers.}

{While a signature is required, many people E-File. In this case, the individual should save the signed copy!!}


PA Schedule OC {PA-40 OC}

{This Credit goes into Line 12}

Link to form On-Line PA Schedule OC {PA-40 OC} at www.revenue.state.pa.us

Download, as PDF, from this site PA Schedule OC {PA-40 OC} {PDF 40 KB}

As more information becomes available this page will be updated.



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Other Tax Credit Information

Currently, 12/2008, there is Mileage Tax Credit for Volunteers, be it Fire/Rescue, EMS, Meals on Wheels, etc. While is it only $0.14 per mile, for 2008, 2009, and 2010, that can add up. Below is a table showing an example what it might add up to! For the sake of the example the members house is 3 1/2 miles from the fire house for a total of 7 miles round trip. The Member has made 40 of possible 52 Work Nights, 10 of possible 12 Monthly Meetings, and responded to 150 calls for the year. In addition the member helped at the Community Day, two (2) Fire Prevention events, Halloween Safe House, and the Christmas Party for a total of five (5) Other Trips to the Fire House.

Mileage Allowance$0.14
Mileage House to Fire House3.50
Round Trip House to Fire House7.00
Tuesday Work Nights40$39.20
Monthly Meetings10$9.80
Calls responed to150$147.00
Other Trips to the Fire House5$4.90
{Fire Prv'tn, X-Mas Party, etc.}
$200.90

Mileage Allowance information from www.IRS.gov

{If the links below don't work got to www.IRS.gov and search for "MILEAGE"

Link to www.IRS.gov 2010 Mileage information IR-2009-111, Dec. 3, 2009 {$0.14 per mile}

Link to www.IRS.gov 2009 Mileage information IR-2008-131, Nov. 24, 2008 {$0.14 per mile}

Link to www.IRS.gov 2008, mid year change, Mileage information IR-2008-82, June 23, 2008 {$0.14 per mile}

Link to www.IRS.gov 2008 Mileage information IR-2007-192, Nov. 27, 2007 {$0.14 per mile}



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