Agricultural Employer Overtime Tax Credit: Take steps now for applying on Revenue Online

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In January 2027 the Oregon Department of Revenue (DOR) will begin accepting applications for the Agricultural Employer Overtime Tax Credit. Applications must be submitted by February 1, 2027. 

  1. Eligible employers must have a Revenue Online account with access to your business entity account. This is not the same as your payroll account.
  2. If you do not see or have access to your Personal, Partnership, Corporation, or Fiduciary account, you will need to add the business entity to your Revenue Online account.
  3. Validating the entity can be done by using a letter sent by the department to the entity or using specific information from the prior year tax return. DOR cannot provide account validation information over the phone or through email for security reasons.
  4. S corporations and partnerships, or LLCs filing as an S corporation or partnership, will need a letter issued to the entity for validation. You must request a letter from DOR. Email Ag.Overtime@dor.oregon.gov with the business name, federal employer identification number (FEIN), or business identification number (BIN), and entity type today. DOR will issue a Revenue Online introduction letter to the address on file.
  5. You will not be able to apply for the Agricultural Employer Overtime Tax Credit if you cannot access your business account.
  6. No paper applications will be accepted.
  7. For those who don’t have a Revenue Online account, please see our how-to video to get started.
  8. Note: Revenue Online will be undergoing an upgrade and unavailable from 5 p.m., Friday, December 11, 2026, through 8 a.m., Monday, December 14, 2026.

Stay informed:

DOR staff will have a booth at the Agricultural Workforce & Compliance Conference (WAFLACON, formerly WAFLA H-2 Summit), in Salem, Oregon, on November 12, 2026.

DOR’s webpage provides guidance for how to apply, documentation you may need, program information, and frequently asked questions to help employers apply for the tax credit.

For general questions about the Agricultural Employer Overtime Tax Credit, email: Ag.Overtime@dor.oregon.gov. Tax practitioners with other tax or customer account questions are encouraged to contact a dedicated practitioner specialist by email at prac.revenue@dor.oregon.gov, or by phone at 503-947-3541.