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Last Updated: 3/2/2017

Supplemental Benefit Payment Reimbursement for Volunteer Firefighters (Form SBR)

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Due to the Department of Revenue by February 15 

All volunteer firefighters’ relief associations with claims for reimbursement must submit Form SBR, Supplemental Benefit Payment Reimbursement for Volunteer Firefighters, to the Department of Revenue. You must submit the form by Feb. 15 to be eligible for payment on Mar. 15. If your relief association has no claims to make during a filing period, you do not need to submit a form.

Form and Instructions

Online submission is required for this form. Adobe Reader or Acrobat version 10 or higher is required to complete and submit the form. Please be sure to use the SBR Instructions below to fill out and submit your form.

The filing period for reimbursement in March 2017 has ended. The next filing period will begin mid-November 2017 for reimbursement in March 2018. 

TypeTitleDescription
Change of Address CertificationForm to Change Address of Relief Association Treasurer
Minnesota Tax ID Instructions for Form SBRInstructions for Applying For or Finding MN Tax ID
Form SBR InstructionsInstructions for Completing and Submitting Form SBR
SBR Forms ReceivedList of Fire Relief Associations with Form SBR Received Date

 
General information for secretaries and treasurers of volunteer firefighters’ relief associations

You must pay a supplemental benefit to each volunteer firefighter who receives a lump sum distribution of pension or retirement benefits. Both payments must be made from your relief association’s special fund. For each recipient, the amount of the supplemental benefit is equal to 10 percent of their lump sum distribution or $1,000, whichever is less.

Starting in calendar year 2013, you must also pay a supplemental survivor benefit to a qualifying survivor based on a lump sum distribution of retirement benefits for a deceased active or deferred volunteer firefighter. This is similar to the supplemental benefit, but the benefit amount is equal to 20 percent of the lump sum distribution or $2,000, whichever is less. 

The state will reimburse you for the total amount of supplemental benefits paid out of your special fund in the preceding calendar year. Report this amount to us on Form SBR. 

Questions?

Kristie Strum, 651-556-6074, kristie.strum@state.mn.us