MTAS Publications: Full Publications

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This publication addresses the complex issues surrounding the rules and opinions on whether a volunteer firefighter is a volunteer or an employee and whether any compensation or remuneration the volunteer firefighter receives for services provided is subject to withholding for income tax, social security, or Medicare.


The MTAS publications provided on this website are archival documents intended for informational purposes only and should not be considered as authoritative. The content contained in these publications may be outdated, and the laws referenced therein may have changed or may not be applicable to your city or circumstances. For current information, please visit the MTAS website at:

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