IT-661-ATT: Eligible Farm Employee Information for the Farm Employer Overtime Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-661-ATT is an attachment to New York Form IT-661 for reporting eligible farm employee information for the Farm Employer Overtime Credit. It lists employee details, work locations, pay periods, eligible overtime hours, and pay rates to calculate eligible overtime pay.
Who files this form
Form IT-661-ATT provides eligible farm employee information for the Farm Employer Overtime Credit. It is an attachment to Form IT-661 and must be submitted with that form.
What you'll need
Have Form IT-661 and the following information ready:
- Your 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.
How to file
Submit Form IT-661-ATT with Form IT-661.
- Enter employee names, work location ZIP codes, Social Security numbers or ITINs, and pay periods on page 1.
- On page 2, use column C2 to match each employee’s information to the Social Security number or ITIN in column C on page 1.
- Enter eligible overtime hours in column E, the overtime rate in column F, and the normal rate in column G.
- Subtract column G from column F to calculate column H, the eligible rate available for credit.
- Multiply column E by column H to calculate column I, eligible overtime pay per employee.
- Enter the total of all column I amounts on line 1 of Form IT-661.
If you use more than one Form IT-661-ATT, enter the grand total from all sheets on the last sheet and leave the other total boxes empty.
Common mistakes
- Do not leave out the attachment when submitting Form IT-661. The form says to submit them together.
- Make sure the Social Security number or ITIN in column C2 on page 2 matches column C on page 1.
- If you use multiple Forms IT-661-ATT, do not fill in a total on every sheet. Put the grand total on the last sheet and leave the other total boxes empty.
- Remember to enter the total of all column I amounts on line 1 of Form IT-661.
Questions people ask
What information connects an employee’s entries on the two pages?
The Social Security number or ITIN in column C2 on page 2 must be the same as the number in column C on page 1.
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.
What if I need more than one Form IT-661-ATT?
Enter the grand total from all Forms IT-661-ATT on the last sheet, leaving the other total boxes empty. Enter the total on line 1 of Form IT-661.