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.