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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.