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Department of Taxation and Finance

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, and before January 1, 2018 $250
January 1, 2018, and before January 1, 2019 $300
January 1, 2019, and before January 1, 2020 $500
January 1, 2020, and before January 1, 2021 $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

Form CT-647, Farm Workforce Retention Credit, and its instructions, Form CT-647-I (for corporations); or

Form IT-647, Farm Workforce Retention Credit, and its instructions, Form IT-647-I (for all others).

To learn about other New York State tax credits available to businesses, see Business incentives.

Updated: