CT-661-ATT: Eligible Farm Employee Information for the Farm Employer Overtime Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-661-ATT is an attachment to Form CT-661 that reports eligible farm employee information for New York’s Farm Employer Overtime Credit. It lists employee details, pay periods, eligible overtime hours, and pay rates, and calculates eligible overtime pay to enter on Form CT-6
Who files this form
Form CT-661-ATT is the attachment for reporting eligible farm employee information for the Farm Employer Overtime Credit. Submit it with Form CT-661.
What you'll need
Have the following information ready:
- Name(s) and identifying number as shown on your return.
- Each eligible farm employee’s last and first name, work location ZIP code, and Social Security number or ITIN.
- The employee’s pay period(s), eligible overtime hours worked for the year, overtime rate, and normal rate.
You will also need Form CT-661, which this form accompanies.
How to file
Submit Form CT-661-ATT with Form CT-661. The supplied form does not give a mailing address or e-file instructions.
To complete the attachment:
- Enter your name(s) and identifying number as shown on your return on both pages.
- Enter employee names, work location ZIP codes, Social Security numbers or ITINs, and pay periods in columns A through D.
- Enter the corresponding overtime information on page 2. Column C2 must match column C on page 1.
- Subtract the normal rate in column G from the overtime rate in column F to calculate column H.
- Multiply eligible overtime hours in column E by column H to calculate eligible overtime pay in column I.
- Total column I and enter the total on line 1 of Form CT-661.
If you use more than one Form CT-661-ATT, enter the grand total from all attachments on the last sheet and leave the other total boxes empty.
Common mistakes
- Not submitting the attachment with Form CT-661. The form expressly says to submit them together.
- Filling in every total box when using multiple attachments. Enter the grand total on the last sheet only and leave the other total boxes empty.
- Mismatching employee information between pages. Use the same Social Security number or ITIN in column C2 as in column C, and make sure the employee information corresponds.
Questions people ask
Can I enter an ITIN instead of a Social Security number?
Yes. Columns C and C2 are labeled for a Social Security number or ITIN.
How do I calculate the eligible rate available for the credit?
Subtract the employee’s normal rate in column G from the overtime rate in column F. Enter the result in column H.
How do I calculate eligible overtime pay per employee?
Multiply eligible overtime hours in column E by the eligible rate in column H. Enter the result in column I.
Where does the total eligible overtime pay go?
Enter the total of column I on line 1 of Form CT-661. If you have multiple attachments, show the grand total on the last attachment and leave the other total boxes empty.