Federal Taxation

House Members Ask IRS for Clarification on Volunteer Benefits Filing
May 22, 2009
Representative David Wu (D-OR) and 18 House members sent a formal letter (pdf, 1.5 mb) to IRS Commissioner Douglas Shulman expressing concern about new volunteer-benefit tax-reporting requirements for fire departments.

The letter requests the official position and justification of the IRS for the use of the IRS Form W-2 for volunteer-benefits filing instead of the longstanding policy of issuing IRS Form 1099s to volunteers. The letter also asks about the consistency between IRS definitions of “volunteers” and existing U.S. Department of Labor definitions with which fire departments already comply. IAFC 1st Vice President Chief Jeff Johnson has worked with VCOS on this issue to gain clarity for volunteer personnel and departments.

Congress Protects Volunteer Firefighter/EMT Incentives
IAFC On Scene - February 1, 2008

New Resources on Federal Taxation Available on IAFC Website
January 29, 2008

PDF DownloadDownload the enacted Volunteer Responder Volunteer Incentive Act text: Section 5 of the Mortgage Forgiveness Debt Relief Act of 2007

PDF DownloadLetter to the IRS from the Connecticut delegation urging speedy clarification of firefighter tax relief procedures
January 14, 2008

PDF DownloadPress release: Connecticut Delegation to IRS — Expedite Firefighter Legislation

PDF DownloadIRS letter detailing outreach project to address tax compliance issues of firefighter organizations
February 28, 2007

Federal Taxation Resources

Health Care Enhancement for Local Public Safety Officers (HELPS)
Courtesy of the IAFF

Exclusion of Certain Benefits for Firefighters and Emergency Responders
IRS information page on the Volunteer Responder Incentive Act

IRS Firefighters Fact Sheet

Federal-State Reference Guide (IRS Publication 963) (pdf)

IRS Office of Federal, State and Local Governments newsletter, January 2008 (pdf)
Note: A state-by-state list of FSLG specialists on tax issues begins on page 14


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