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139b gross income exclusion for firefighters

mojo
Level 2

Where do we report the gross income exclusion for firefighters under 139B?

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BobKamman
Level 13

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.

https://www.irs.gov/pub/irs-wd/10-0079.pdf

--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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BobKamman
Level 13

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.

https://www.irs.gov/pub/irs-wd/10-0079.pdf

--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.)

View solution in original post

mojo
Level 2

Understood. The exclusion was not applied to the W-2 or 1099. The local fire departments (have had several instances of this) were unaware of the exclusion. I know they should issue a corrected W-2. They have not done so, nor have the desire to do so. I finally put in a well-described negative "other income" adjustment for this. Other ideas?

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BobKamman
Level 13

Put the correct numbers on a Form 4852 and file with that.  

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