SL 60001.655 - Volunteer Firefighters
Added to first paragraph:
"When a firefighter receives compensation, that compensation is wages and is subject
to FICA taxes, unless an exclusion applies."...."If the worker is a common law employee,
the amounts paid, whether in cash or some other form, are subject to withholding."
Added to second paragraph:
..."even if their work involves situations that may be considered emergencies."
Added to third paragraph:
"While volunteer firefighters may not receive wages, they may receive remuneration
intended to reimburse them for expenses."...."(whether cash, in-kind benefits, or
tax exemptions)"...."According to Internal Revenue Code section 62(c),"....