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),"....