Skip universal navigation

New York State Universal header

Skip to main content

Farm Workforce Retention Credit

For tax years beginning on or after January 1, 2017, and before January 1, 2022, you are entitled to this refundable credit if you:

  • are a farm employer or an owner of a farm employer, and
  • you have an eligible farm employee.

How much is the credit?

The farm workforce retention credit is equal to a fixed dollar amount per eligible farm employee. The credit amounts per eligible farm employee by tax year are shown in the table below:

 Farm Workforce Retention Credit
Tax years beginning on or afterCredit amount per eligible farm employee
January 1, 2017 $250
January 1, 2018 $300
January 1, 2019 $500
January 1, 2020 $400
January 1, 2021, and before January 1, 2022 $600

A farm employer may not use any farm employees used in the computation of the farm workforce retention credit to claim any other tax credit.

For additional information, see:

TSB-M-16(7)C, (5)I, Farm Workforce Retention Credit

Check back to access the tax year 2017 credit forms when they become available.

Updated: