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Volunteer Emergency Worker Credit

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Apply for the volunteer emergency worker credit

What is the volunteer emergency worker (VEW) credit?

The volunteer emergency worker credit (Public Act 103-0009) is a non-refundable credit worth up to $500. It can be used to reduce your Illinois individual income tax liability for taxable years that begin on or after January 1, 2023, and before January 1, 2028. The credit is available to volunteer emergency workers who apply for it, meet the qualification requirements, and are awarded the credit. 

Please note that the total amount of all tax credits awarded each calendar year cannot exceed $5,000,000, and credits are awarded on a first-come, first-served basis.

New for 2024! This credit has been expanded to include volunteer emergency workers with county or municipal emergency services and disaster agencies. 

Non-refundable tax credits are applied to your Illinois income tax before considering any withholding and refundable credits. These credits can help reduce your individual income tax liability but cannot result in a refund of the credit amount.

Examples: 

  • If your Illinois Individual Income Tax is $200, and you have a VEW credit of $500, you can only use $200 of the VEW credit. This will bring your tax liability down to $0. While, you will not receive a refund for the remaining $300 of VEW credit, you may be refunded any withholding, estimated payments or refundable credits (e.g. Earned Income Tax Credit) applied to your account.
  • If your Illinois Individual Income Tax is $1,200, and you have a VEW credit of $500 and withholding of $1,000, the VEW credit is applied to your tax first: $1,200 - $500 = $700. Then, your withholding is applied: $700 - $1,000 = -$300 which results in a $300 overpayment/refund.

Who is a volunteer emergency worker?

A volunteer emergency worker is defined as a person who meets one of the following criteria:

  • They serve as a member, on a non-full-time career basis, of a fire department, fire protection district, or fire protection association that has been issued a State Fire Marshal Identification Number (SFMID) by the Office of the Illinois State Fire Marshal (OSFM). Additionally, they must not serve on a full-time career basis for another fire department, fire protection district, fire protection association, or government entity.
  • They are a volunteer member of a county or municipal emergency services and disaster agency and have completed at least 100 volunteer hours during the calendar year for which they are applying. These volunteers must receive an EMA Identification Number from Illinois Emergency Management Agency (IEMA) and Office of Homeland Security (OHS).

Do I meet the requirements for the VEW credit?

To qualify for the VEW income tax credit, you must meet the following requirements:

  • You must have served as a volunteer emergency worker for at least 9 months during the taxable year.
  • You must have not received more than $5,000 in compensation for your services as a VEW working during the taxable year.
  • You must be listed by your fire chief, to the OSFM or included on a list provided by your volunteer coordinator to IEMA/OHS confirming that you meet the previous two qualifications.
  • You must submit a complete online application with IDOR.
  • You must be among the first 10,000 qualified applicants.

Volunteer Emergency Worker Agency-Specific Information

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What do I need to do before I apply for the VEW credit if I am a volunteer firefighter?

Before submitting your application for the Volunteer Emergency Worker Credit, please follow these steps:

  1. First, establish an OSFM Personnel, Standards and Education (DPSE) WebAccess Portal Account.
  2. After creating your OSFM account, contact your local fire department, district, or office chief and request that your name be added to the list of qualified volunteer emergency workers sent to OSFM.
  3. Once Steps 1 and 2 are completed, you may complete the Volunteer Emergency Worker Credit Application through MyTax Illinois.

How do I apply for the VEW credit?

To apply for the Volunteer Emergency Worker Credit, follow the instructions below.

Important: In the application, enter your information exactly as it appears on the OSFM portal. You must have all the following information:

Year and Agency tab:

  • Choose the correct year for which you are applying. Note: You may apply for credit for a previous year, provided you met the requirements for that year, have not already received credit for that year, and available funds remain.
  • If choosing 2024, select the agency for which you volunteer.

Identifying Information tab:

  • Enter your Social security number (SSN)
  • Choose an option for verification. Tip: Enter the information exactly as it appears on your ID card or prior-year tax return.
    • Illinois Driver's License number and information,
    • Illinois State Identification Card number and information, or
    • Adjusted Gross Income (AGI) from your Prior Year federal Form 1040 or 1040-SR.

Personal information tab:

  • Complete information.

OSFM information tab:

Note: To confirm your OSFM information, login to your account on OSFM Personnel, Standards, and Education (DPSE) WebAccess Portal. 

  • Fire district, department, or association name,
  • Fire district, department, or association chief’s name,
  • City or county location, 
  • Fire department identification number (FDID) for which you volunteer, and
  • Volunteer-specific state fire marshal identification number (SFMID).

Certification:

  • Enter applicant’s full name to certify.
  • Choose submit to submit your application.
  • You will receive a confirmation page that requires your email to submit.

What can I do if I received a VEW credit certificate number last year, but did not claim it on my IL-1040, Illinois Individual Income Tax Return?

You must file Form IL-1040-X, Amended Illinois Income Tax Return, and Schedule ICR, to claim the VEW credit for last year.

What can I do if I qualified for the VEW credit last year, but did not file Form IL-1040, Illinois Individual Income Tax Return?

You must file Form IL-1040, Illinois Individual Income Tax Return, and Schedule ICR, to claim the VEW credit.

What can I do if I qualified for the VEW credit last year, but did not apply for the credit?

You can apply for the VEW credit for a prior year if funds are available. To apply, go to the VEW application in MyTax Illinois. 

What do I need to do before I apply for the VEW credit if I am a volunteer worker at an emergency services and disaster agency under IEMA/OHS?

Before submitting your application for the Volunteer Emergency Worker Credit, please follow these steps:

  1. Ensure your volunteer contact at the county or municipal agency has added your name to the list being compiled by IEMA/OHS for IDOR to verify your application.
  2. Once your name is on that list, you can complete the Volunteer Emergency Worker Credit Application through MyTax Illinois.

How do I apply for the VEW credit?

To apply for the Volunteer Emergency Worker Credit, follow the instructions below.

Important: In the application, enter your information exactly as it appears with IEMA. You must have all the following information:

Year and Agency tab:

  • Choose 2024, select the agency verifying your eligibility.

Note: For volunteers of emergency services and disaster agencies under IEMA, this credit begins in 2024.

Identifying Information tab:

  • Enter your Social security number (SSN)
  • Choose an option for verification. Tip: Enter the information exactly as it appears on your ID card or prior-year tax return.
    • Illinois Driver's License number and information,
    • Illinois State Identification Card number and information, or
    • Adjusted Gross Income (AGI) from your Prior Year federal Form 1040 or 1040-SR.

Personal information tab:

  • Complete information.

IEMA Information Tab:

  • Volunteer Contact
  • City or County in which you volunteer.
  • Identification number – this must be entered twice for security.

Certification:

  • Enter applicant’s full name to certify.
  • Choose submit to submit your application.
  • You will receive a confirmation page that requires your email to submit.

What happens after I apply for the VEW credit? How will I know if I receive the credit?

Once your application is submitted, you will receive a confirmation email verifying that it was received. Important: This is not an approval of the credit.

Your application will be reviewed, and you will receive an email based on the following criteria: 

  1. If the information you submitted matches the information provided by OSFM or IEMA/OHS, and you are one of the first 10,000 applicants, you will receive an email confirming your credit along with instructions on how to access your certificate number.
  2. If the information you submitted does not match the information provided by OSFM or IEMA/OHS, you will receive an email denying the credit.
  3. If there are any questions about the information you provided, we will contact you by email to request additional information. You will have 10 business days to respond.  If you do not respond within this timeframe, you will forfeit the credit.

Note: If your name appears on multiple lists sent to OSFM and IEMA/OHS, it will be uploaded to the file only once based on the first list with the same OSFM or IEMA/OHS ID number. You are not entitled to multiple credits.

VEW Credit Certificate Look-up Application

You may use the VEW credit certificate look-up service by following these instructions.

  1. Go to MyTax Illinois, and scroll down to “Inquiries for Individuals.”
  2. Select “Look up my volunteer emergency worker credit certificate.”
  3. Enter your:
    • Taxpayer ID (SSN, ATIN, or ITIN).
    • Volunteer State Fire Marshal Identification Number (SFMID) or IEMA identification number.
    • Filing Year.
  4. Select “Search.”

Can I receive a refund of the VEW credit?

The VEW credit is a non-refundable credit of $500. This means that the credit can is only be used to reduce your individual income tax liability.  The VEW credit is applied to your income tax liability after deducting any property tax credits and K-12 education expenses credits, but before accounting for refundable credits, payments, and withholding.

Note: To claim the credit, you must file an Illinois income tax return (Form IL-1040) along with Schedule ICR. For more information, see Form IL-1040 and Schedule ICR Instructions for the current tax year.

How do I use the credit?

The VEW credit email will include a link to the MyTax Illinois Credit Look-up function where you can find your certificate number. You must use this certificate number when you file your Illinois income tax return (Form IL-1040).  Be sure to complete Schedule ICR, Section C, and enter your VEW Credit Certificate Number. This number will be compared to our records to verify your credit.