The Farm Employer Overtime Credit is a refundable tax credit available for eligible farm employers who paid overtime wages after January 1, 2024.

Farm employers who have registered in the new online portal at taxcredit.agriculture.ny.gov may enter eligible employee overtime information and submit their application to the Department of Ag and Markets for a certificate of advance payment of eligible overtime. Farmers may also wait until August to apply for reimbursement for the entire January 1-July 31 period. A user guide to the credit advance is available to help walk you through the process of applying for the advance.

Applications for a certificate of advance payment must be submitted to Ag and Markets by September 30. After eligibility review, Ag and Markets will issue a certificate to each approved farm employer. You also have the option of skipping the advance and waiting until you file your taxes to receive the credit.