Level 14
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In short, employers do not have to report on Form W-2 or Form 1099-MISC any
payments made or benefits provided to volunteer firefighters that are excluded from
income under section 139B. However, employers must report on Form W-2 or
Form1099-MISC amounts that are not excludable under section 139B, or any other
Code provision, depending on the status of the volunteer firefighter as an employee or
independent contractor.

--So it should have already been excluded on the volunteer firefighter's W-2 or 1099.  (The exclusion is a maximum of $50 a month.)

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