[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302422-105":53,"doc-detail-302422-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","farm-employer-overtime-credit-tax-law-sections-42-a-and-210-b58","Farm Employer Overtime Credit Tax Law - Sections 42-a and 210-B(58)","","Farm Employer Overtime Credit Tax Law sections 42-a and 210-B(58) provide instructions and required fields for calculating and claiming an overtime tax credit. The form collects filer tax period details, corporate legal information, and key eligibility questions (including advance payments, farming income thresholds, and wine/cider income conditions). It includes corporation/non-corporation pathways and detailed Schedule A calculations, plus Schedule B partnership allocation and Schedule C computation for how the credit is used, refunded, or carried forward.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/farm-employer-overtime-credit-tax-law-sections-42-a-and-210-b58/302422/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/farm-employer-overtime-credit-tax-law-sections-42-a-and-210-b58/302422.png","ImageObject",442,249,{"name":88,"@type":89},"Clementine","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which forms must this credit form be filed with?","Question",{"text":108,"@type":109},"File this form with Form CT-3, CT-3-A, or CT-3-S.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must all filers complete on the main form?",{"text":113,"@type":109},"All filers must complete lines A, B, and G.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the available credit for the current tax year calculated in Schedule A?",{"text":117,"@type":109},"Schedule A calculates the tax credit amount by multiplying line 1 (totals from Forms CT-661-ATT) by line 2 (overtime reimbursement rate, 118%), then determines total available credit and net credit after advance payments.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302422,1790118967,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1374391974564,"https://ap-avatar.wpscdn.com/avatar/14000253aa45c000a9e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779874745381141002","Department of Taxation and Finance  \nFarm Employer Overtime Credit Tax Law – Sections 42-a and 210-B(58)  \nAll filers must enter tax period:  \nbeginning  \nending  \nFile this form with Form CT-3, CT-3-A, or CT-3-S.  \n\n| Legal name of corporation | Employer identification number (EIN) |\n| --- | --- |\n\nAll filers must complete lines A, B, and G.  \nA Did you receive an advance payment during this tax year? (include on line 6; see instructions)  \n.............  \nYes   \nNo   \nIf you received an advance payment, enter the certificate number:  \nB Are you claiming this credit as a corporation that earned the credit (not as a corporate partner that received a share of the credit from a partnership)? (see instructions) ................................................... Yes  \nNo  \nC corporations New York S corporations  \nIf Yes, complete lines C through G. Also, complete If Yes, complete lines C through G. Also, complete  \nSchedulesA, C, and Forms CT-661-ATT. Schedule A and Forms CT-661-ATT.  \nIf No, and you are claiming this credit as a corporate If No, and you are claiming this credit as a corporate  \npartner, complete line G, Schedule A, lines 4 through 7, partner, complete line G, Schedule A, lines 4 through 7 and Schedules B and C. and Schedule B.  \nC Is your federal gross income from farming at least two-thirds of your federal gross income from all  \nsources in excess of $30,000 for the tax year? (see instructions) ......................................................... Yes  No  If you marked an X in the No box on line C, you do not qualify for the credit. Any amount of advance payment received must be repaid. See instructions for lines 6 and 7.  \nD Enter the name, employer identification number (EIN), and physical address of the farm.  \n\n| Business name |  | EIN |  |  |\n| --- | --- | --- | --- | --- |\n| Number and street | City |  | State | ZIP code |\n\nE Is more than 50% federal gross income from farming from the sale of wine or cider? ....................... Yes  No  F Enter the total number of unique farm employees from all Forms CT-661-ATT (see instructions) ...........   \nG Are you claiming a credit for eligible overtime paid indirectly through a qualified Professional Employer Organization (PEO)? If Yes, enter the certificate number and the number of eligible farm employees as shown on the certificate issued by the Department of Agriculture and Markets.  \n(see instructions) .................................................................................................................................... Yes  No   \nCertificate number  \n.....................................................................................................................  \nNumber of eligible farm employees  \n.......................................................................................................  \n(continued)  \n591001250094  \nSchedule A: Eligible farm employee and overtime paid information and calculation of available credit for the current tax year (see instructions)  \n\n| 1 Enter the total of all column I amounts from Forms CT-661-ATT (see instructions) ...............................  | 1 |  |\n| --- | --- | --- |\n| 2 Overtime reimbursement rate (118%) .................................................................................................. | 2 | 1.18 |\n|  |  |  |\n| 3 Tax credit amount (multiply line 1 by line 2) .............................................................................................. | 3 |  |\n| 4 Partner: Enter your share of the credit from your partnership(s) from line 8, column D .....................  | 4 |  |\n| 5 Total available credit (add lines 3 and 4; New York S corporations, see instructions) ...................................  | 5 |  |\n| 6 Advance payment(s) (see instructions) ..................................................................................................  | 6 |  |\n|  |  |  |\n| 7 Net credit (subtract line 6 from line 5, see instructions) .............................","cbCaiedHtWSlGqTY","https://ap.wps.com/l/cbCaiedHtWSlGqTY","pdf",202196,"English","# Tax period and filing instructions\n## Eligibility questions A-G\n# Schedule A: Credit calculation\n## Lines 1-7 and net credit\n# Schedule B: Partnership information\n## Allocation and advance payments\n# Schedule C: Use, refund, or carryforward","[{\"question\":\"Which forms must this credit form be filed with?\",\"answer\":\"File this form with Form CT-3, CT-3-A, or CT-3-S.\"},{\"question\":\"What must all filers complete on the main form?\",\"answer\":\"All filers must complete lines A, B, and G.\"},{\"question\":\"How is the available credit for the current tax year calculated in Schedule A?\",\"answer\":\"Schedule A calculates the tax credit amount by multiplying line 1 (totals from Forms CT-661-ATT) by line 2 (overtime reimbursement rate, 118%), then determines total available credit and net credit after advance payments.\"}]","Farm Employer Overtime Credit Tax Law - Sections 42-a and 210-B(58) | PDF",1789792774]