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Part 1

The confirmation email you receive after submitting this online application will include instruction to completing PART 2, the final step to applying for you 2024 Dairy Tax Credit.

Complete the following form and upload all required attachments to be eligible for the 2024 Dairy Farmer Tax Credit Program. The Dairy Farmer Tax Credit Program offers registered Massachusetts dairy farms a state income tax credit based on production for any month in which the farm price of milk falls below a trigger price as established in accordance with 330 CMR 29.00. The program was implemented to offset the cyclical downturns in milk prices paid to dairy farms.

Eligible dairy farmers wishing to participate in the Program must complete and submit the Disclosure Statement as provided.

The Disclosure Statement requires submission of the following digital attachments:

Taxpayer identification information
Shareholder information (if applicable)
Production Report
Department of Unemployment Assistance (DUA) Certificate of Compliance

For more information and to view the regulation, please visit: Apply to the Dairy Farmer Tax Credit Program | Mass.gov. More information on all MDAR’s Financial Assistance Programs is available at:

Agricultural Grants and Financial Assistance Programs | Mass.gov

A completed Part 1 and Part 2 must be received by MDAR no later than January 15, 2025*. If paperwork is not submitted by that time, we will assume you do NOT wish to participate in the 2024 Dairy Farmer Tax Credit Program and you will be ineligible to receive the 2024 Dairy Tax Credit. No exceptions will be made to this deadline.

*Dairy Farms marketing their milk privately (producer-dealers, raw milk, other) must submit an additional Production Report to MDAR no later than January 15, 2025, that includes November, December, and total annual production. Information received after this date will not be considered or included in any calculations.

Taxpayer Identification Information

Applicant Information

Name

First Last

Farm Name:

Mailing Address:

Street Address Address Line 2 City State ZIP Code

Phone:

Email(Required)

Applicant Taxpayer Information:

Sole Proprietor

C-Corporation

S-Corporation

Partnership

Other

Individual Taxpayer ID Number (TIN):

Dairy Information

Certificate of Registration Number:

Issued by Massachusetts Dept. of Ag. Resources

Electronic Signature:(Required)

Producer Number(s):

I hereby disclose the following:

I hereby authorize the United States Department of Agriculture’s Farm Service Agency, the Federal Milk Market Administrator, my milk cooperative, and/or milk dealer who markets or purchases my milk to release all records and other information relating to my milk production during the calendar year 2024 to MDAR.(Required)

Yes, I authorize a third party to release my production records. I acknowledge that MDAR is not responsible for any errors or omissions contained in information provided by a third party.

No, I do not authorize the release of production records. I will submit production records to the Department directly.

Shareholder Information(Required)

Yes, my farm has shareholders

No shareholders

Shareholder Information

The Dairy Farmer Tax Credit Program requires any dairy farm that is either a partnership or an S-corporation (the “entity”) to file this Share Disclosure Statement. The partnership or S-corporation submit their Social Security Numbers in PART 2 of the application and return it to: Mackenzie May, Department of Agricultural Resources, 225 Turnpike Road, Southborough, MA 01772

Instructions: Please provide the name, address, taxpayer identification number, and Certificate of Registration Number of the entity. Also list the names, addresses, and shares of profit for each individual listed. The share of profit may be found in a partnership agreement, corporate by-laws, and must be the same as those used on 2023 Massachusetts Schedule 3k-1 associated with Form 3 or 2024 Massachusetts Schedule Sk-1 associated with Form 355S. This form must be signed and dated.

Name of Entity:

Taxpayer Identification Number:

Certificate of Registration Number:

Address:

Street Address Address Line 2 City State ZIP Code

Member or Shareholder Information and Shares

*** Shareholder SSN’s must be submitted in PART 2 of this application, which you will receive via email after submitting this online form***

Shareholders

Name of Member or Shareholder:	Member’s Share of Profit:	Address	Electronic Signature:	Date:	Actions

There are no Entries.

Production Report

Milk Marketing

Dairy farms that market their milk through a cooperative or handler do NOT have to provide production information; with your signature you authorize your cooperative(s) to send your production report directly to the MDAR. MDAR is not responsible for any errors or omissions in the information received from any third party.

Dairy farms that market all or part of their milk privately (producer-dealer, raw milk, other) are responsible for providing monthly and annual production to the MDAR. Please complete the Production Report to the furthest date possible. Production for November, December, and a total annual production must be sent to the MDAR by January 15, 2025. If the Department does not receive your production report by January 15, 2025, missing production will not be considered in the calculation of the 2024 Tax Credit and no adjustments shall be made.

How do you market your milk:

(check all that apply)

Cooperative(s) or Handler(s)

Producer-Dealer

Raw Milk

Other

Other(Required)

Cooperative(s) or Handler(s):

Monthly Production

Eligible Milk Production: Eligible milk production includes all verifiable milk produced on the farm minus unmarketable milk, e.g. three-out- of-five, positive for antibiotics, or milk produced under a suspended or revoked Certificate of Registration. For milk marketed to someone other than a cooperative or milk handler, please provide documents verifying marketable milk. Complete the milk production schedule below or attach a separate sheet showing the same information. Please list your production amount in pounds.

Please upload file using the following format:

Calendar Year 2024	Cooperative	On-Farm	Other	Total Monthly Production
January
February
March
April
May
June
July
August
September
October
November
December
Total

Monthly Milk Production

Drop files here or

Max. file size: 50 MB.

Department of Unemployment Assistance (DUA) Certificate of Compliance

Effective March 24, 2015, a statutory change in M.G.L. Chapter 151A, Section 19A creates a new certification requirement for employers seeking certain tax credits in excess of $5,000. Farms receiving a Dairy Farmer Tax Credit of more than $5,000 must provide a Certificate of Compliance from the Department of Unemployment Assistance to the Department of Agricultural Resources as part of the approval process for participation in the 2024 Dairy Farmer Tax Credit Program. Please note that even if your farm does not pay unemployment, the farm must still generate a Certificate by registering with DUA as “Non-Liable.”

Farms must generate a Certificate of Compliance directly from DUA online. If there is no outstanding debt on the account, a Certificate of Compliance will be issued. If, however, there is outstanding debt, a Certificate of Compliance will not be granted until such debt is resolved.

How to generate a DUA Certificate of Compliance:

Visit the following website: Request a certificate of compliance
Scroll down and Click “Log in to UI Online for Employers.”
Enter your User ID and Password
- If you do not have a User ID and/or Password or if you have difficulty logging in or navigating the website, you must call the Department of Unemployment Assistance at (617) 626-5075.
Once logged in, follow these steps:
- Click “Payment Information” (in the left pane to view the Payment Information page).
  - Click “Request Certificate of Compliance.”
    - Make sure your browser allows pop-up windows and accepts cookies, and then click Submit.
If you are in good standing, you will receive a PDF document of your certificate of compliance immediately. If you are not in good standing, a message will appear requesting that you review your account.
Attach your DUA Certificate of Compliance and return with your completed Disclosure Statement.

DUA Certificate of Compliance

Drop files here or

Max. file size: 50 MB.

Complete Part 2 Via the Instructions in the Confirmation Email You Will Receive After Submitting This Application

MDAR Point of Contact:
Mackenzie May
Phone 857-283-6939
Email: Mackenzie.A.May@mass.gov