Register Now - 2025 Farm Employer Overtime Credit Advance

Tuesday, March 4, 2025

The New York State Department of Agriculture and Markets (AGM) has announced that registration is now open for the 2025 Farm Employer Overtime Credit Advance program.

This initiative allows eligible farm employers to receive a refundable tax credit for overtime wages paid, aligned with the state's gradual phase-in of overtime thresholds.

Farmers are encouraged to begin meticulous recordkeeping for the period of January 1 through July 31, 2025, to facilitate their application for reimbursement later this year.

“The State is once again ready to roll out the Farm Employer Overtime Credit Advance to provide farmers with the resources they need to support their workforce and meet their food production goals," said State Agriculture Commissioner Richard A. Ball.

"Last year, in coordination with the Department of Tax and Finance, we were able to provide timely cash flow assistance to farmers across the State through the overtime advance program and it is our hope that, this year, even more farmers look at the resources we have available, learn more about the Farm Employer Overtime Credit Advance program, and take part in this great opportunity.”

To prepare for the application process, farm employers should:

Ensure they have a NY.gov ID through My.NY.gov.
Complete the farm employer eligibility assessment to confirm they meet income requirements.
Consult with tax and payroll advisors to maintain necessary records.
Register their farm in the online portal at taxcredit.agriculture.ny.gov.
Verify and update their registration information if they participated in 2024.
Optionally, delegate authority to a representative for application submission.

A user guide is available at agriculture.ny.gov/user-guide-farm-employer-overtime-credit-advance.

After July 31, employers can upload payroll documentation and submit applications to AGM by September 30. Upon approval, AGM will issue a certificate of advance payment.

Farmers can then request their share of the advance from the New York State Department of Tax and Finance (DTF) by November 1, using their online services account.

Further details and resources are available on the AGM website at agriculture.ny.gov/farming/farm-employer-overtime-credit-advance and the DTF website at tax.ny.gov/pit/credits/farm-employer-overtime-credit.htm. Questions can be directed to farmOTadvance@agriculture.ny.gov or (518) 457-7076.

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