Farm Employer Overtime Credit Advance

You are entitled to this refundable credit if you or your business:

• is/are an eligible farmer; and
• employ/employs eligible farm employees that you paid eligible overtime.

Eligible overtime is the total number of hours an eligible farm employee works in a week that exceeds the overtime work threshold, not including hours in excess of 60 hours in a calendar week. The overtime work thresholds are listed below.

Prepare to Apply

Please ensure you have the following information gathered before you begin your application for a Farm Employer Overtime Tax Credit Certificate of Advance Payment.

• If you don't already have a NY.gov ID through My.NY.gov, you must register for one. My.NY.gov is an online platform that enables businesses and individuals to access services through participating agencies, such as the New York State Department of Tax and Finance.
• If you have a NY.gov ID, ensure that you have your username and password and are able to log in. If you have forgotten your username and password, go to My.NY.gov and click on 'Forgot Username?' or 'Forgot Password?' to proceed.
• Take the farm employer eligibility assessment to establish if you (the farm employer) expect to meet the eligible farmer income requirements for your tax filing type at the end of the tax year.

• Download the Employee Payroll Information Template to organize your payroll data prior to applying for your Certificate of Advance Payment.

   

Apply

After you have gathered the information above, you are ready to start your certificate application. Please note only online applications will be accepted. Follow the steps below. In addition, you can read this user guide to help you complete your application.

Step 1: Visit the Online Application

Only online applications will be accepted.

View the application

read THE USER GUIDE

Step 2: Register Your Farm

You will need to provide the farm employer name, taxpayer identification number, and farm organizational structure (e.g. sole proprietor, corporation, etc.). If the farm has multiple owners, partners, members, or shareholders, you will need to provide the social security number (SSN) or taxpayer identification number (TPIN) for each, along with their percentage of ownership.

Once this step is complete, the farm employer may choose to delegate authority to a representative (e.g. a tax preparer) to complete and submit the application on the farm employer’s behalf.

Step 3:  Provide Eligible Farm Employee Information

For each eligible farm employee who has worked qualifying overtime, enter the following information:

• the employee’s full name and social security number or taxpayer identification number,
• the pay period start and end date(s) for any pay period(s) during which eligible overtime was completed, 
• the base rate of pay and overtime rate of pay, and
• the number of regular hours and eligible overtime hours worked by that employee.

Note: An eligible farm employee is an individual who meets the definition of a farm laborer under Labor Law § 2, who is employed by a farm employer in New York State. A general executive officer of the farm employer is not an eligible farm employee.

Step 4: Review and Submit the Application

Review all the information provided in your application for an advance payment certificate. If it is correct to the best of your knowledge, and you attest to the application requirements, submit the application. After you have submitted your application, you will receive an email confirmation that it was received.

Note:  If no advance payment is claimed or authorized for the January - July period, a farm employer may claim eligible overtime paid for the entire year when filing their tax return at year-end.

After the Application has been Submitted

After the New York State Department of Agriculture and Markets has reviewed your submitted application, you will receive an email from the Department with a determination of eligibility. Eligible farms will receive an advance payment certificate, attached to the email, that includes the amount of credit and a unique certificate number, as well as the names of owners, partners, members, or shareholders with corresponding credit amounts for each (if applicable).

The farm employer is responsible for sharing the certificate with all owners, partners, members, or shareholders so they can each request their credit advance payment from the New York State Department of Taxation and Finance.

In order to receive the advance payment, each owner, partner, member, or shareholder must apply to New York State Department of Taxation and Finance Online Services.

Credit advance payment requests must be made to the Department of Taxation and Finance no later than November 1.

Payment will be issued by the Department of Taxation and Finance once information is verified.

Visit the Department of Taxation and Finance's Farm Employer Overtime Credit page. 

Watch a video from Cornell University's Ag Workforce Central Virtual Office Hours. The presentations and content of materials contained in this recording are for informational purposes only. The views, opinions, statements, and the accuracy of the information presented by non-employees of the Department of Agriculture and Markets (AGM) have not been verified, checked for completeness, or endorsed by AGM.

Read the latest press release on this program.

Visit the Farm Laborers Fair Labor Practices Act | Department of Labor (ny.gov) page for FAQs and fact sheets.

Visit the Agriculture Labor Program | Department of Labor (ny.gov) for services available to agricultural employers and workers. 

Check out a fact sheet, an informational presentation, and document answering frequently asked questions, below.