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Recordkeeping: farm employer overtime credit

When claiming this credit, you must keep the following required documentation for your records:

  • Certificate of Tax Credit issued by the Department of Agriculture and Markets (both pages)
  • organizational chart that includes entity names, identification numbers, and percentage of ownership
  • payroll records for employees claimed, including each employee's:
    • first name, last name, and middle initial; 
    • Social Security or ITIN number;
    • start date;
    • termination date;
    • regular and overtime pay rates;
    • amount paid each week; 
    • amount paid each week for overtime;
    • hours worked each week; and
    • hours worked each week exceeding the overtime work threshold.
  • completed Worksheet A, Worksheet B, Worksheet C, Worksheet D, or Worksheet E.