2020 Farmer’s Tax Guides are now available

The 2020 Farmer’s Tax Guides are now available online for FREE! If you would like to receive a hard copy, please contact the Brown County Extension Office as soon as possible. Orders will be placed soon but we will have limited supplies. Call 937-378-6716 or email kratzer.11@osu.edu to reserve a copy. See more below from Barry Ward.


Barry Ward, Director, OSU Income Tax Schools

Leader, Production Business Management


Do you need a resource to answer those tough farm tax questions? If so, you can access the Farmer’s Tax Guide (IRS Publication 225) online at: https://www.irs.gov/pub/irs-pdf/p225.pdf

The 2020 Farmer’s Tax Guide explains how federal tax laws apply to farming. This guide can be used as a guide for farmers to figure taxes and complete their farm tax return.

The explanations and examples in this publication reflect the Internal Revenue Service’s interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning.

Some of the new topics for the 2020 tax year which are included in this publication are: Tax treatment of Coronavirus Food Assistance Program (CFAP) payments, Payroll Protection Program (PPP) Loans and Forgiven Debt, Increased section 179 expense deduction dollar limits, COVID-19 related employment tax credits and other tax relief, Redesigned Form W-4 for 2020, New Form 1099-NEC, and much more.

Hardcopies of the 2020 Farmer’s Tax Guide are also available at select county OSU Extension offices.

The Rural Tax Education Site has additional resources for agriculturally related income and self-employment tax information that is both current and easy to understand: https://ruraltax.org/




Happy Thanksgiving

We are thankful for you! Our clientele, family and friends. We hope you all have a safe and happy Thanksgiving!
The OSU Extension office in Brown County will be closed on Thursday the 26th and Friday the 27th in observance of the holiday.

New Website For Statewide Agriculture and Natural Resources Events

While we definitely miss our in-person gatherings, this year has helped us develop new and unique ways to engage with out communities. Throughout the year, we have been busy hosting webinars and virtual field days, organizing online courses, and recording videos. The ability to watch from home may decrease our physical engagement but it has increased our overall participation. After all, who wouldn’t rather sit at home on your couch and watch these events instead of sitting on the cold, hard chairs in Rhonemus Hall? This may sound great but where can you find it??!

Our Extension team has out together a home page for ALL upcoming statewide programs. You won’t find our specialized local meetings here but you can browse any programs that are being offered statewide. So be sure to check out this resource as we will be continuously updating this page. As shown below, you can browse by subject matter! You can find it here:  https://agnr.osu.edu/programming

Don’t forget to browse all of our previously recorded webinars from our AgMadness Tournament! https://agnr.osu.edu/events/agriculture-and-natural-resources-madness

ARC/PLC Selection Time!

Agricultural Risk Coverage and Price Loss Coverage for the 2021 Crop Year

The 2018 Farm Bill reauthorized the Agriculture Risk Coverage (ARC) and Price Loss Coverage (PLC) safety net programs that were in the 2014 Farm Bill. Producers must enroll  in ARC/PLC for the 2021 crop year through their local Farm Service Agency office. Producers can amend the program elections they made for the 2019 and 2020 crop years for the 2021 crop year. The signup period for the 2021 crop year is open now, and the deadline to enroll and make amendments to program elections is March 15, 2021.

If changes are not made by March 15, 2021 deadline, the election defaults to the programs selected for the 2020 crop year with no penalty. Producers will have the opportunity to amend program elections again for the 2022 and 2023 crop years.

Producers again have the option to enroll covered commodities in either ARC-County, ARC-Individual, or PLC. Program elections are made on a crop-by-crop basis unless selecting ARC-Individual where all crops under that FSA Farm Number fall under that program. ARC program payments are made when crop revenue falls below a guaranteed level, while PLC payments are made when a crops specific effective price is lower than its  reference price. These are the same program options that were available to producers during the 2019 and 2020 crop years. In some cases producers may want to amend program election to better manage the potential risks facing their farms during the 2021 crop year.

On December 1, 2020 at 10:00 a.m. EST program directors from the Ohio Farm Service Agency and Ohio State University Extension will host a free informational webinar about ARC/PLC enrollment and election for the 2021 crop year. During this free 1-hour webinar, state leaders will cover program design, economic considerations and frequently asked questions. To make sure your question is addressed during the webinar, please send to Ben Brown at brown.6888@osu.edu or 660-492-7574 prior to December 1, 2020.

To register, visit: go.osu.edu/arc_plc


Congratulations 4-H Junior Leaders

The Brown County 4-H Junior Leaders held their monthly meeting on Nov. 17th virtually. During the meeting, they elected the 2020-2021 Officer team, recognized those individuals who completed the 2019-2020 year, learned more about the impact of 4-H and how it all works and made plans for the future. Junior Leaders is open to any 4-H member who is at least 13 years old. Youth can join at any time. Meetings are typically held on the 3rd Tuesday of the month at 5:30 pm. This group focuses on service, education, and FUN! Any youth who are interested in joining should contact Christy at the Extension Office or reach out to one of the officer team.



Applications Now Being Accepted for 2021 Brown County Junior Fairboard

Applications are now being accepted for the 2021 Brown County Junior Fairboard.

The Brown County Junior Fairboard is comprised of youth from all junior fair organizations and serves as the working group for the fair. Members of the Junior Fairboard solicit trophy donations, assist at tag-ins/check-ins, and fundraising events throughout the year. At the fair, members assist with department duties, work in the junior fair office, and help with other junior fair activities as needed.

Members are selected for a one-year term and must be at least 14 as of January 1, 2021. New member’s terms begin in January. Members may renew their term each year by satisfactorily meeting the expectations of membership and submitting a returning member application by the set deadline. Members may only miss three unexcused meetings in a year. All meetings are held the 1st Tuesday of each month at 7:00 p.m. in Rhonemus Hall at the Brown County Fairgrounds unless otherwise noted. We do not meet in July or December.

Junior Fairboard members make many decisions and rules regarding the junior fair program and are often asked to enforce the rules during fair time. Applicants should be fair-minded individuals who are willing to look at issues from various points of view while remembering to support the rules in place. Applicants should also be prepared to solicit donations, help with tag-ins and clinics throughout the year and to work hard at a variety of events during the fair. Members will be provided with a list of expectations and responsibilities at the beginning of the year, failure to satisfactorily meet the outlined expectations may result in a member not being selected to serve another term.

If this sounds of interest to you, please complete this online application.


Applications must be received by 4:30pm on December 1st. 

Applicants will then complete an interview and then selected individuals must attend orientation.

Interviews will be on December 21st in the Carpeted Room on the Brown County Fairgrounds from 2-6pm. Interviews last approximately 10 minutes. If you are unable to make those times or need a virtual interview, you must contact Christy Clary in advance to make arrangements.

Orientation will be Tuesday, January 5th at 6:00 p.m., prior to the January Junior Fairboard meeting.


If you are a current member wishing to return for 2021, you must complete the online returning member application by November 15th. It can be found at http://go.osu.edu/brownjfb