2020 Impacts & Opportunities

Invite to Impact and Opportunities

We are inviting you to join us on Friday December 18, 2020 at 9 AM for a Zoom meeting about the Impacts & Opportunities of Greene County.  Attendees will see what we have accomplished this year, where we are headed, and connect with the Extension Professional that impacts them the most for feedback and input.  We would love your help, so please put it on your calendar today and join us at: go.osu.edu/MeetGreeneCounty  Password: OSUE

Farmer and Farmland Owner Income Tax Webinars

The Ag Tax Issues Webinar scheduled for December 18th is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. Farmers who prepare and file their own taxes will also benefit from this more in-depth webinar.

Are you getting the most from your tax return? Farmers and farmland owners who wish to increase their tax knowledge should consider attending this webinar that will address tax issues specific to this industry. Content focuses on important tax issues and will offer insight into new COVID related legislation.

Mark your calendars for December 3rd, 2020 to participate in this live webinar from 6:30 to 8:30 pm. The event is a joint offering from OSU Income Tax Schools which are a part of OSU Extension and the College of Food, Agricultural and Environmental Sciences and Purdue University Income Tax Schools.  If you are not able to attend the live webinar, all registered participants will receive a link to view the recorded webinar at a time of their convenience. This link will be available through the tax filing season.

The two-hour program is targeted towards owners who file their own farm taxes or simply wish to arm themselves with more tax information that will help them to better plan for tax filing.

Topics to be discussed during the webinar include:

  • Tax Issues related to COVID-related legislations including tax credits, PPP loans, EIDL loans etc.
  • New 1099-Misc and 1099-NEC
  • Tax planning in an unusual year: prevented planting crop insurance indemnity payments, Revenue Crop Insurance Payments, CFAP payments, etc.
  • Like Kind Exchanges (farm machinery and equipment no longer are eligible for this provision – this is a significant change), how this change may affect state income tax and how this change may affect your Social Security credits and eventual payments
  • Qualified Business Income Deduction, sales to cooperatives, lease income
  • Other topics

The cost for the webinar is $35. To register, go to https://go.osu.edu/farmertax2020.  For more information, contact Julie Strawser at strawser.35@osu.edu or call the OSU Extension Farm Office at 614-292-2433.


Agricultural & Natural Resources Income Tax Issues Webinar

Barry Ward, Director, OSU Income Tax Schools

Julie Strawser, OSU Income Tax Schools

Tax practitioners, farmers and farmland owners are encouraged to connect to the Agricultural and Natural Resources Income Tax Issues Webinar (via Zoom) on Dec. 18 from 8:45 a.m. to 3:30 p.m. The event is sponsored by Ohio State University Income Tax Schools.

The webinar focuses on issues specific to farm tax returns related to agriculture and natural resources and will highlight timely topics and new regulations related to COVID-related legislation.

The program is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. Farmers who prepare and file their own taxes will also benefit from the webinar.

Tentative topics to be covered during the Ag Tax Issues webinar include:

The Impact of New Legislation on Farmers

Depreciation of Farm Assets

Farm or Ranch Employer-Provided Meals and Lodging

Tax Issues for Family-Owned Farms

Family Farm Special Use Valuation

Self-Employment Tax on Agricultural Income

Like-Kind Exchange Issues Impacting Farmers

Getting Out of the Business of Farming

Retirement & Social Security Concerns for Farmers

Form 4797, Sale of Business Property

Qualified Business Income Tax Issues for Farmers

Tax Issues Arising Upon the Death of a Farmer

Current Uniform Capitalization Rules for Orchards and Vineyards

The cost for the one-day school is $150, and applications have been made for the following continuing education credits:

  • Accountancy Board of Ohio, CPAs (6 hours)
  • Office of Professional Responsibility, IRS (6 hours)
  • Supreme Court of Ohio, Attorneys (5.25 hours)

Registration includes the Agricultural Tax Issues Workbook. The deadline to register is Dec. 8 to ensure participants will receive the workbook in the mail before the workshop. The live webinar will also feature options for interaction and the ability to ask questions about the presented material.

More information on the workshop, including how to register, can be found at go.osu.edu/agissues2020

Contact Barry Ward at 614-688-3959, ward.8@osu.edu or Julie Strawser at 614-292-2433, strawser.35@osu.edu with questions.


 

Greene County Local Food Council Meeting – 11/23

Interested in Local Foods?

Our next Food Council meeting will be next Monday, November 23 at 2 p.m. We will be meeting via zoom and the connection details are below. Please feel free to invite others that may be interested.

 

Join Zoom Meeting

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Meeting ID: 930 2950 7652

Password: OSUE

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The Ohio State University

 

CORN Newsletter

 

November 10 – November 23, 2020

 

Editor: Mark Badertscher

 

November Brings Better Weather

Author: Aaron Wilson

Frost/Freeze Summary The National Weather Service Frost/Freeze program has ended for the season as many areas have experienced 1-2 hard freezes (28°F) over the last three weeks.

Read more

 

Harvesting and Handling Moldy Corn

Authors: Pierce Paul, Felipe Dalla Lana da Silva, Dee Jepsen

Harvesting, Sampling, and Testing: This year, slow grain dry-down, delayed harvest, and late-seaso

Read more

 

Engenia, XtendiMax Labels Reapproved

Author: Mark Loux

The USEPA recently reapproved use of Engenia and XtendiMax on Xtend and XtendiFlex soybeans, with modifications to address concerns about off-target movement.  Summary of current situation follows:

Read more

 

Track Cover Crop Species through the Winter

Authors: Amanda Douridas, Jason Hartschuh, CCA, Elizabeth Hawkins, Mary Griffith

This summer we planted a variety of cover crops in the AgCrops Plots at Farm Science Review. We took some video before the killing frost a few weeks ago. Listen in as we discuss the species and benefits in this short video.

Read more

 

About C.O.R.N. Newsletter

C.O.R.N. Newsletter is a summary of crop observations, related information, and appropriate recommendations for Ohio crop producers and industry. C.O.R.N. Newsletter is produced by the Ohio State University Extension Agronomy Team, state specialists at The Ohio State University and the Ohio Agricultural Research and Development Center (OARDC). C.O.R.N. Newsletter questions are directed to Extension and OARDC state specialists and associates at Ohio State.

 

Contributors:

 

Glen Arnold, CCA
Field Specialist, Manure Nutrient Management

 

Rachel Cochran
Water Quality Extension Associate

 

Steve Culman
State Specialist, Soil Fertility

 

Wayne Dellinger
Educator, Agriculture and Natural Resources

 

Amanda Douridas
Educator, Agriculture and Natural Resources

 

Nick Eckel
Water Quality Extension Associate

 

Boden Fisher
Water Quality Extension Associate

 

Ken Ford
Educator, Agriculture and Natural Resources

 

Mike Gastier, CCA
Educator, Agriculture and Natural Resources

 

Mary Griffith
Educator, Agriculture and Natural Resources

 

Will Hamman
Educator, Agriculture and Natural Resources

 

Jason Hartschuh, CCA
Educator, Agriculture and Natural Resources

 

Elizabeth Hawkins
Field Specialist, Agronomic Systems

 

Andrew Holden
Educator, Agriculture and Natural Resources

 

Dee Jepsen

 

Stephanie Karhoff
Educator, Agriculture and Natural Resources

 

Dean Kreager
Educator, Agriculture and Natural Resources

 

Greg LaBarge, CPAg/CCA
Field Specialist, Agronomic Systems

 

Alan Leininger
Program Assistant

 

Brigitte Moneymaker
Water Quality Extension Associate

 

Gigi Neal
Educator, Agriculture and Natural Resources

 

Sarah Noggle
Educator, Agriculture and Natural Resources

 

Tony Nye
Educator, Agriculture and Natural Resources

 

Pierce Paul
State Specialist, Corn and Wheat Diseases

 

Richard Purdin
Educator, Agriculture and Natural Resources

 

Eric Richer, CCA
Educator, Agriculture and Natural Resources

 

Dennis Riethman
Educator, Agriculture and Natural Resources

 

Beth Scheckelhoff
Educator, Agriculture and Natural Resources

 

Matthew Schmerge
Educator, Agriculture and Natural Resources

 

Clint Schroeder
Educator, Agriculture and Natural Resources

 

Harold Watters, CPAg/CCA
Field Specialist, Agronomic Systems

 

Aaron Wilson
Byrd Polar & Climate Research Center

 

Ted Wiseman
Educator, Agriculture and Natural Resources

 

Chris Zoller
Educator, Agriculture and Natural Resources

 

The information presented here, along with any trade names used, is supplied with the understanding that no discrimination is intended and no endorsement is made by Ohio State University Extension is implied. Although every attempt is made to produce information that is complete, timely, and accurate, the pesticide user bears responsibility of consulting the pesticide label and adhering to those directions.

CFAES provides research and related educational programs to clientele on a nondiscriminatory basis. For more information, visit cfaesdiversity.osu.edu. For an accessible format of this publication, visit cfaes.osu.edu/accessibility.

 

Farmer and Farmland Owner Webinar

Get ready for tax season!

Are you getting the most from your tax return? Consider attending OSU Extension’s Farmer and Farmland Owner Income Tax Webinar. This two-hour event will address tax issues specific to this industry. Content focuses on important tax issues and will offer insight into new COVID-related legislation.

The date is December 3 from 6:30 to 8:30 p.m. If you are not able to attend the live webinar, all registered participants will receive a link to view the recorded webinar at a time of their convenience. This link will be available through the tax filing season.

The cost for the webinar is $35. To get more details and to register, go to https://go.osu.edu/farmertax2020.

 

OSU Extension Greene County and the Farm Office Team invite you to the 2020 Farmer and Farmland Owner Income Tax Webinar

Thursday, December 3

6:30 – 8:30 p.m.

Cost: $35.00

Details and registration: https://go.osu.edu/farmertax2020

Topics to be discussed include:

  • Tax Planning in an Unusual Year – Income Issues (CFAP & other government payments, prevent plant indemnity payments, revenue crop insurance indemnity payments)
  • 1099-MISC & 1099-NEC
  • Depreciation Issues
  • Farm Lease Income and Self-Employment Tax
  • Like Kind Exchanges (farm machinery and equipment no longer are eligible for this provision – this is a significant change), how this change may affect state income tax, your Social Security credits and eventual payments
  • Tax Issues Related to COVID-related Legislation (tax credits, PPP loans, EIDL loans etc.)
  • Qualified Business Income Deduction, Sales to Cooperatives, Lease Income

Agricultural Policy and Outlook Conference – November 9th, 10th, 12th and 13th

Below is a flyer for the Agricultural Policy and Outlook Conference which will be taking place virtually November 9th, 10th, 12th and 13th, 2020. Each day’s session begins at 12:00PM and concludes at 2:00PM. If you click on go.osu.edu/aedeoutlook it will provide you with more information about the conference and how to register for the event. There is a great line-up of speakers for the event.

 

CORN Newsletter

 

October 27 – November 2, 2020

 

Editor: Mary Griffith

 

Planting Fall Cover Crops

Authors: Sarah Noggle, Rachel Cochran

We are now approaching the time of year to think about planting fall cover crops. Cover crops can serve many purposes, ranging from erosion control to nutrient sequestration.

Read more

 

Fall-Applied Herbicides: Odds and Ends

Author: Mark Loux

A commonly asked question about fall herbicides – how late in the fall can herbicides be applied and at what point is it too cold to apply?  We have applied well into December under some very cold conditions and still obtained effective control of winter annuals.  We suggest applying before Thank

Read more

 

Soybean Cyst Nematode (SCN) has Made Itself at Home in Ohio

Author: Anne Dorrance

This invasive species has adapted quite well to Ohio conditions, and is unfortunately doing very well in some fields based on egg counts.  We are wrapping up intensive sampling of Ohio Fields from the support of the soybean check-off through Ohio Soybean Council and United Soybean Board.   To dat

Read more

 

For Safety’s Sake: Don’t Take Drying Shortcuts with Stored Corn

Authors: Dee Jepsen, Lisa Pfeifer

Wet weather conditions are causing concerns with the 2020 corn crop going into storage. Proper management of stored grain will be the key to eliminating risks to human health and safety later in the season.

Read more

 

2020 Ohio Soybean Performance Trial: Henry County, Preble County, and Clinton County Yield Results Available

Authors: Laura Lindsey, Allen Geyer

Yield results from Clinton County have been added to the 2020 Ohio Soybean Performance Trial available online: https://stepupsoy.osu.edu/soybean

Read more

 

Ohio Certified Crop Adviser Pre-Exam Training

Author: Harold Watters, CPAg/CCA

The Certified Crop Adviser (CCA) Exam Training program, delivered by members of the OSU Agronomic Crops Team, will be held virtually for 2021 on January 5, 6, 7 & 8. This is normally an intensive two-day workshop but will be spread across four days this year, beginning at 9:00 a.m.

Read more

 

Agricultural Policy and Outlook Conference

Author: Ben Brown

On November 9th-13th, OSU’s College of Food, Agriculture, and Environmental Sciences will host the Agricultural Policy and Outlook Conference.

Read more

 

Farmer and Farmland Owner Income Tax Webinar

Author: Barry Ward

Do you know how the COVID legislation may affect your tax return? Do you know how equipment trade-ins may affect your federal and state tax returns?

Read more

 

About C.O.R.N. Newsletter

C.O.R.N. Newsletter is a summary of crop observations, related information, and appropriate recommendations for Ohio crop producers and industry. C.O.R.N. Newsletter is produced by the Ohio State University Extension Agronomy Team, state specialists at The Ohio State University and the Ohio Agricultural Research and Development Center (OARDC). C.O.R.N. Newsletter questions are directed to Extension and OARDC state specialists and associates at Ohio State.

 

Contributors:

 

Glen Arnold, CCA
Field Specialist, Manure Nutrient Management

 

Mark Badertscher
Educator, Agriculture and Natural Resources

 

John Barker
Educator, Agriculture and Natural Resources

 

Jordan Beck
Water Quality Extension Associate

 

Lee Beers, CCA
Educator, Agriculture and Natural Resources

 

Amanda Bennett
Educator, Agriculture and Natural Resources

 

Ann Chanon
Extension Educator, Agriculture and Natural Resources

 

Bruce Clevenger, CCA
Educator, Agriculture and Natural Resources

 

Rachel Cochran
Water Quality Extension Associate

 

Trevor Corboy
Educator, Agriculture and Natural Resources

 

Steve Culman
State Specialist, Soil Fertility

 

Anne Dorrance
State Specialist, Soybean Diseases

 

Amanda Douridas
Educator, Agriculture and Natural Resources

 

Nick Eckel
Water Quality Extension Associate

 

Mike Estadt
Educator, Agriculture and Natural Resources

 

Boden Fisher
Water Quality Extension Associate

 

Ken Ford
Educator, Agriculture and Natural Resources

 

Mike Gastier, CCA
Educator, Agriculture and Natural Resources

 

Will Hamman
Educator, Agriculture and Natural Resources

 

Jason Hartschuh, CCA
Educator, Agriculture and Natural Resources

 

Jeffory A. Hattey
Professor

 

Elizabeth Hawkins
Field Specialist, Agronomic Systems

 

Andrew Holden
Educator, Agriculture and Natural Resources

 

Dee Jepsen

 

Greg LaBarge, CPAg/CCA
Field Specialist, Agronomic Systems

 

Ed Lentz, CCA
Educator, Agriculture and Natural Resources

 

Laura Lindsey
State Specialist, Soybean and Small Grains

 

Mark Loux
State Specialist, Weed Science

 

David Marrison
Educator, Agriculture and Natural Resources

 

Brigitte Moneymaker
Water Quality Extension Associate

 

Sarah Noggle
Educator, Agriculture and Natural Resources

 

Tony Nye
Educator, Agriculture and Natural Resources

 

Les Ober, CCA
Educator, Agriculture and Natural Resources

 

Pierce Paul
State Specialist, Corn and Wheat Diseases

 

Richard Purdin
Educator, Agriculture and Natural Resources

 

Eric Richer, CCA
Educator, Agriculture and Natural Resources

 

Matthew Romanko
Water Quality Extension Associate

 

Beth Scheckelhoff
Educator, Agriculture and Natural Resources

 

Matthew Schmerge
Educator, Agriculture and Natural Resources

 

Clint Schroeder
Educator, Agriculture and Natural Resources

 

Mark Sulc
State Specialist, Forage Production

 

Barry Ward
Program Leader

 

Harold Watters, CPAg/CCA
Field Specialist, Agronomic Systems

 

Hallie Williams
Educator, Agriculture and Natural Resources

 

Aaron Wilson
Byrd Polar & Climate Research Center

 

Ted Wiseman
Educator, Agriculture and Natural Resources

 

Curtis Young, CCA
Educator, Agriculture and Natural Resources

 

Chris Zoller
Educator, Agriculture and Natural Resources

 

The information presented here, along with any trade names used, is supplied with the understanding that no discrimination is intended and no endorsement is made by Ohio State University Extension is implied. Although every attempt is made to produce information that is complete, timely, and accurate, the pesticide user bears responsibility of consulting the pesticide label and adhering to those directions.

CFAES provides research and related educational programs to clientele on a nondiscriminatory basis. For more information, visit cfaesdiversity.osu.edu. For an accessible format of this publication, visit cfaes.osu.edu/accessibility.

 

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C.O.R.N. to go… – 2020 Weed Survey Results

C.O.R.N. to go….

A Supplement to the OSU Extension Agronomic Crops Team Online C.O.R.N. Newsletter ~ This version for Ohio’s Country Journal is by Harold Watters

 

Weed management in Ohio. Maybe we are getting better?

Our OSU Extension AgNR educators have been conducting fall weed surveys in Ohio soybean fields since 2006. That was about ten years after the introduction of Roundup Ready soybeans and we were starting to see break throughs and wanted to document those occurrences.

 

We again observed soybean fields across the state this fall to see what was out there during our annual fall soybean weed survey. We each drive about 80 miles around our county and rank weed control on a 1 to 3 scale – with a 1 a very few weeds and a 3 a trashy mess. We also count the number of weed free fields.

 

Statewide our most frequently observed weed was again Marestail as has been regularly since 2006 I believe; present in 21% of the fields. Giant ragweed is right there with it at 20%. Waterhemp is again a problem, even THE major problem, in some areas of the state. The count put us at 41% of the fields were weed free, up significantly from last year’s 29%. Generally, for 2020 the county folks said, “wow, it sure is clean out there”.

 

I also split the state into regions to see if maybe some were worse off than others. This is shown in Table 1, as well as the top five weeds for the state. Some areas had other significant weeds, you will hear more about those when you attend your pesticide recertification training this winter or attend your regional agronomy day.

 

Table 1. The table below shows the number of fields observed in each region, average field size, the top five weeds observed and percent of fields weed free for 2020, with 2019 for comparison.

Ohio Region # counties # Fields & size Marestail Giant ragweed Volunteer corn Giant foxtail/grass Waterhemp 2020                                  weed free fields 2019                                  weed free fields
Central 3 count 280 50 39 21 29 0
average 55.8 1.6 1.4 1.2 1.4
% of fields 18% 14% 8% 10% 0% 49% NA
East Central 2 count 159 46 23 17 15 2
average 36.4 1.6 1.5 1.1 1.1 1.0
% of fields 29% 14% 11% 9% 1% 52% 29%
North Central 1 count 83 21 2 7 9 0
average 70.3 1.3 1.0 1.0 1.2
% of fields 25% 2% 8% 11% 0% 52% 25%
Northeast 3 count 269 79 4 33 31 0
average 24.1 1.6 1.0 1.3 1.9
% of fields 29% 1% 12% 12% 0% 45% 25%
Northwest 8 count 777 200 182 89 78 111
average 69.7 1.8 1.7 1.6 1.5 1.6
% of fields 26% 23% 11% 10% 14% 37% 26%
South Central 2 count 101 19 21 4 9 17
average 32.9 1.8 1.6 1.8 1.4 1.9
% of fields 19% 21% 4% 9% 17% 32% NA
Southwest 4 count 354 40 91 63 26 10
average 70.7 1.5 1.5 1.4 1.5 1.3
% of fields 11% 26% 18% 7% 3% 47% 44%
West Central 7 count 631 91 179 115 42 154
average 53.7 1.4 1.3 1.3 1.2 1.5
% of fields 14% 28% 18% 7% 24% 37% 26%
2020 Ohio statewide summary count 2654 546 541 349 239 294    
total acres average 56.6 1.6 1.5 1.4 1.5 1.6  
150145   % of fields 21% 20% 13% 9% 11% 41% 29%

 

There were about 2,600 fields and 150,000 acres sampled to make these observations. Enough that we have a good idea of what is happening in each region of the state. The OSU folks will report on local results and answer questions as we have our winter programs.

 

No area is without some resistant weed. However, pretty much all areas of the state had higher numbers of weed free fields than they had last year. That’s good, but Waterhemp and the pigweed species generally are looking a little scary in all of western Ohio. We know these guys are resistant to numerous herbicides already, and will likely become resistant to more. Mark Loux, OSU Weed Scientist, says mix it up and to rotate herbicide programs across all the packages that work – don’t rely on just one or you will be the one who Mark comes to visit to see just how you blew it.

 

Who conducts the Fall Soybean Weed Survey by driving 80 miles on the road in each county? In Table 2, is a listing of the counties in the survey and the Extension educator there. This year we had the most counties surveyed – 30 – so the educators are definitely working for you, and want to learn what is happening in your county.

 

Table 2. County and Extension educator for the 2020 Fall Soybean Weed Survey.

County OSU Extension AgNR educator County OSU Extension AgNR educator
Adams Richard Purdin Henry Garth Ruff
Allen Clint Schroeder Licking Dean Kreager
Ashtabula Andrew Holden Lucas Jordan Beck
Auglaize Jeff Stachler Mercer Denny Riethman
Brown James Morris Miami Amanda Bennett
Champaign Amanda Douridas Montgomery Suzanne Mills-Wasniak
Clinton Tony Nye Pickaway Mike Estadt
Coshocton David Marrison Putnam Beth Scheckelhoff
Darke Sam Custer Ross Chris Bruynis
Fayette Ken Ford Seneca Hallie Williams
Fulton Eric Richer Shelby Matt Schmerge
Geauga Les Ober Trumbull Lee Beers
Greene Trevor Corboy Tuscarawas Chris Zoller
Hancock Ed Lentz Van Wert Curtis Young
Hardin Mark Badertscher Williams Stephanie Karhoff

 

What can you do to improve soybean weed control? My thoughts.

Actually, I gathered the thoughts for these ideas from good managers – and it sounds an awful lot like the recommendations from Mark Loux our Ohio State University Weed Scientist.

  1. Apply a fall burndown that includes 2,4-D.. plus dicamba, plus glyphosate, or whatever – just don’t spend the money now on a residual. Especially for Marestail control.
  2. Increase the use of metribuzin.
  3. Use of full rate of pre-emergent herbicide at planting in the spring. Even on worked ground.
  4. Consider a switch to LibertyLink or Enlist varieties, and use due diligence on the other herbicide technologies.
  5. And think about a second small-seeded broadleaf residual herbicide at post application timing.

To learn more about managing weeds in Ohio, attend your local county Ohio State University Pesticide and Fertilizer Recertification program. Also don’t forget recertification is a four-hour program, up from three hours we had in the past.

 

Looking for the best!

The Ohio CCA Board is looking for the best CCA in Ohio, if she or he works with you then please nominate them. The program is sponsoring one state award titled “Ohio Certified Crop Adviser of the Year“. The award is designed to recognize an individual who is highly motivated, delivers exceptional customer service for farmer clients in nutrient management, soil and water management, integrated pest management and crop production, and has contributed substantially to the exchange of ideas and the transfer of agronomic knowledge within the industry in Ohio. Wes Haun of Tiger-Sul was the 2020 winner.

  • Nominee must hold a current Ohio CCA certification and be in good standing.
  • Get the simple-to-complete nomination form: https://bit.ly/OH-CCA-Award21. Send via email to: jwelsheimer@oaba.net or mail to Ohio AgriBusiness Association, 5151 Reed Rd. Suite 126-C, Columbus, Ohio 43220-2598, Attn: Ohio CCA Board.
    • Any questions? Please call Janice Welsheimer at 614-326-7520, ext. 3.

The Ohio Certified Crop Adviser of the Year Award will be presented at the virtual Conservation Tillage Conference on March 9th 2021. The state award includes a plaque, recognition in industry publications, and a cash award from the agronomic industry.

 

Harold Watters, Field Specialist Agronomic Systems, works out of the OSU Extension office in Bellefontaine and can best be reached at watters.35@osu.edu.

Farmer, CPA and Farmland Owner Income Tax Webinars – Three Opportunities

The Farmer and Farmland Owner Income Tax Webinar is scheduled for December 3rd at 6:30 pm. This 2 hour webinar is not set up for tax professionals and is better suited for your farmer and farmland owner clientele.

The Ag Tax Issues Webinar scheduled for December 18th is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. Farmers who prepare and file their own taxes will also benefit from this more in-depth webinar.

IncomeTaxBrochureFinal

Income Tax Schools for Professionals (2-Day Tax Schools):

Lima – November 2-3 Old Barn Restaurant & Grill

Fremont – November 4-5 Ole Zim’s Wagon Shed

Ashland – November 11-12 (School is full.) Ashland University

Dayton – November 17-18 Presidential Banquet Center

Columbus – December 10-11 (School is full.) Nationwide & Ohio Farm Bureau 4-H Center

 

Virtual Online Schools: Webinar (Zoom)

November 9, 13, 16 and 19

Each Day 12:30 – 5pm

Livestream (Zoom) December 10-11

Livestream of Columbus Tax School Location via Zoom


Barry Ward, Director, OSU Income Tax Schools

College of Food, Agricultural and Environmental Sciences, OSU Extension

Are you getting the most from your tax return? Farmers and farmland owners who wish to increase their tax knowledge should consider attending this webinar that will address tax issues specific to this industry. Content focuses on important tax issues and will offer insight into new COVID related legislation.

Mark your calendars for December 3rd, 2020 to participate in this live webinar from 6:30 to 8:30 pm. The event is a joint offering from OSU Income Tax Schools which are a part of OSU Extension and the College of Food, Agricultural and Environmental Sciences and Purdue University Income Tax Schools.  If you are not able to attend the live webinar, all registered participants will receive a link to view the recorded webinar at a time of their convenience. This link will be available through the tax filing season.

The two-hour program is targeted towards owners who file their own farm taxes or simply wish to arm themselves with more tax information that will help them to better plan for tax filing.

Topics to be discussed during the webinar include:

  • Tax Issues related to COVID-related legislations including tax credits, PPP loans, EIDL loans etc.
  • New 1099-Misc and 1099-NEC
  • Tax planning in an unusual year: prevented planting crop insurance indemnity payments, Revenue Crop Insurance Payments, CFAP payments, etc.
  • Like Kind Exchanges (farm machinery and equipment no longer are eligible for this provision – this is a significant change), how this change may affect state income tax and how this change may affect your Social Security credits and eventual payments
  • Qualified Business Income Deduction, sales to cooperatives, lease income
  • Other topics

The cost for the webinar is $35. To register, go to https://go.osu.edu/farmertax2020.  For more information, contact Julie Strawser at strawser.35@osu.edu or call the OSU Extension Farm Office at 614-292-2433.


Agricultural & Natural Resources Income Tax Issues Webinar

Barry Ward, Director, OSU Income Tax Schools

Julie Strawser, OSU Income Tax Schools

Tax practitioners, farmers and farmland owners are encouraged to connect to the Agricultural and Natural Resources Income Tax Issues Webinar (via Zoom) on Dec. 18 from 8:45 a.m. to 3:30 p.m. The event is sponsored by Ohio State University Income Tax Schools.

The webinar focuses on issues specific to farm tax returns related to agriculture and natural resources and will highlight timely topics and new regulations related to COVID-related legislation.

The program is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. Farmers who prepare and file their own taxes will also benefit from the webinar.

Tentative topics to be covered during the Ag Tax Issues webinar include:

The Impact of New Legislation on Farmers

Depreciation of Farm Assets

Farm or Ranch Employer-Provided Meals and Lodging

Tax Issues for Family-Owned Farms

Family Farm Special Use Valuation

Self-Employment Tax on Agricultural Income

Like-Kind Exchange Issues Impacting Farmers

Getting Out of the Business of Farming

Retirement & Social Security Concerns for Farmers

Form 4797, Sale of Business Property

Qualified Business Income Tax Issues for Farmers

Tax Issues Arising Upon the Death of a Farmer

Current Uniform Capitalization Rules for Orchards and Vineyards

The cost for the one-day school is $150, and applications have been made for the following continuing education credits:

  • Accountancy Board of Ohio, CPAs (6 hours)
  • Office of Professional Responsibility, IRS (6 hours)
  • Supreme Court of Ohio, Attorneys (5.25 hours)

Registration includes the Agricultural Tax Issues Workbook. The deadline to register is Dec. 8 to ensure participants will receive the workbook in the mail before the workshop. The live webinar will also feature options for interaction and the ability to ask questions about the presented material.

More information on the workshop, including how to register, can be found at go.osu.edu/agissues2020

Contact Barry Ward at 614-688-3959, ward.8@osu.edu or Julie Strawser at 614-292-2433, strawser.35@osu.edu with questions.


OSU Income Tax Schools 2020

OSU Extension Announces Two-Day Tax Schools for Tax Practitioners &

Agricultural & Natural Resources Income Tax Issues Webinar

Barry Ward & Julie Strawser, OSU Income Tax Schools

Dealing with the tax provisions of the COVID-related legislation for both individuals and businesses are among the topics to be discussed during the upcoming Tax School workshop series offered throughout Ohio in November and December.

“The annual series is designed to help tax preparers learn about federal tax law changes and updates for this year as well as learn more about issues they may encounter when filing individual and small business 2020 tax returns,” said Barry Ward, Director of the Ohio State University Income Tax School Program.

“The tax schools are intermediate-level courses that focus on interpreting tax regulations and changes in tax laws to help tax preparers, accountants, financial planners and attorneys advise their clients,” he said. The schools offer continuing education credit for certified public accountants, enrolled agents, attorneys, annual filing season preparers and certified financial planners.

“This is another important year for tax education as the new COVID-related legislation creates some challenges for tax practitioners to prepare tax returns. We have an excellent set of instructors with a great deal of experience and training along with a top reference workbook to prepare tax practitioners to best serve their clients during this ongoing process of incorporating recent tax law changes in completing tax returns,” Ward said.

The workbook alone is an extremely valuable reference as it offers over 700 pages of material including helpful tables and examples that will be valuable to practitioners. Sample chapters of the reference workbook can be found at: https://go.osu.edu/WorkbookChapters.

This year, OSU Income Tax Schools will offer both in-person schools and online virtual schools.

In-person schools:

  1. Lima – November 2-3

Old Barn Restaurant and Grill

3175 W Elm Street, Lima, OH 45805

  1. Fremont – November 4-5

Ole Zim’s Wagon Shed

1375 State Route 590, Gibsonburg, OH 43431

  1. Ashland – November 11-12 SOLD OUT

Ashland University

John C. Meyers Convocation Center

820 Clermont Ave., Ashland, OH  44805

  1. Dayton – November 17-18

Presidential Banquet Center

4548 Presidential Way, Kettering, OH  45429

  1. Columbus – December 10-11 SOLD OUT

Nationwide & Ohio Farm Bureau 4-H Center

2201 Fred Taylor Dr., Columbus, OH 43221

Virtual On-Line Schools:

  1. Webinar (Zoom)

November 9, 13, 16 and 19

Each Day 12:30 – 5pm

Zoom Webinar

  1. Livestream (Zoom)

December 10-11

Livestream of Columbus Tax School Location via Zoom

In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Dec. 4 at 10 a.m. The webinar is $25 for school attendees and $50 for non-attendees and is approved by the IRS and the Ohio Accountancy Board for continuing education credit

Register two weeks prior to the school date and receive the two-day tax school early-bird registration fee of $375.  This includes all materials, lunches and refreshments. The deadline to enroll is 10 business days prior to the date of each school. After the school deadline, the fee increases to $425.

Additionally, the 2020 RIA Federal Tax Handbook is available to purchase by participants for a discounted fee of $45 each. Registration information and the online registration portal can be found online at:

http://go.osu.edu/2020tax

A webinar on Ag Tax Issues will be held Dec. 18 from 8:45 a.m. to 3:30 p.m.

If you are a tax practitioner that represents farmers or rural landowners or are a farmer or farmland owner that prepares your own taxes, this five-hour webinar is for you. It will focus on key topics and new legislation related specifically to those income tax returns.

Registration, which includes the Ag Tax Issues workbook, is $150. Register by mail or on-line at https://go.osu.edu/agissues2020.

Participants may contact Ward at 614-688-3959, ward.8@osu.edu or Julie Strawser 614-292-2433, strawser.35@osu.edu for more information.

CORN Newsletter

 

October 6 – October 12, 2020

 

Editor: Mary Griffith

 

Harvest to Spring Weather Outlook

Author: Jim Noel

Areas of frost have occurred in parts of Ohio in late September to early October but the pattern is about to switch again toward a warmer and drier pattern for a decent part of October. October Outlook

Read more

 

Gibberella Ear Rots Showing up in Corn: How to Tell It Apart from Other Ear Rots

Authors: Pierce Paul, Felipe Dalla Lana da Silva

Over the last two weeks, we have received samples or pictures of at least two different types of corn ear rots – Gibberella and Trichoderma. Of the two, Gibberella ear rot (GER) seems to be the most prevalent.

Read more

 

Tar Spot Showing up Again in 2020

Authors: Pierce Paul, Felipe Dalla Lana da Silva

As was the case in 2018 and 2019, tar Spot, a relatively new disease of corn, is again being reported in some fields. However, as was the case in the last two years, the disease is only now showing up, with the first reports coming in well after R5 (the dough growth stage).

Read more

 

Ohio Farm Custom Rates 2020

Authors: Barry Ward, John Barker, Eric Richer, CCA

Farming is a complex business and many Ohio farmers utilize outside assistance for specific farm-related work. This option is appealing for tasks requiring specialized equipment or technical expertise.

Read more

 

About C.O.R.N. Newsletter

C.O.R.N. Newsletter is a summary of crop observations, related information, and appropriate recommendations for Ohio crop producers and industry. C.O.R.N. Newsletter is produced by the Ohio State University Extension Agronomy Team, state specialists at The Ohio State University and the Ohio Agricultural Research and Development Center (OARDC). C.O.R.N. Newsletter questions are directed to Extension and OARDC state specialists and associates at Ohio State.

 

Contributors:

 

Glen Arnold, CCA
Field Specialist, Manure Nutrient Management

 

Mark Badertscher
Educator, Agriculture and Natural Resources

 

John Barker
Educator, Agriculture and Natural Resources

 

Lee Beers, CCA
Educator, Agriculture and Natural Resources

 

Amanda Bennett
Educator, Agriculture and Natural Resources

 

Ann Chanon
Extension Educator, Agriculture and Natural Resources

 

Bruce Clevenger, CCA
Educator, Agriculture and Natural Resources

 

Rachel Cochran
Water Quality Extension Associate

 

Trevor Corboy
Educator, Agriculture and Natural Resources

 

Steve Culman
State Specialist, Soil Fertility

 

Sam Custer
Educator, Agriculture and Natural Resources

 

Felipe Dalla Lana da Silva
Graduate student

 

Amanda Douridas
Educator, Agriculture and Natural Resources

 

Nick Eckel
Water Quality Extension Associate

 

Mike Estadt
Educator, Agriculture and Natural Resources

 

Boden Fisher
Water Quality Extension Associate

 

Ken Ford
Educator, Agriculture and Natural Resources

 

Mike Gastier, CCA
Educator, Agriculture and Natural Resources

 

Will Hamman
Educator, Agriculture and Natural Resources

 

Jason Hartschuh, CCA
Educator, Agriculture and Natural Resources

 

Elizabeth Hawkins
Field Specialist, Agronomic Systems

 

Stephanie Karhoff
Educator, Agriculture and Natural Resources

 

Dean Kreager
Educator, Agriculture and Natural Resources

 

Greg LaBarge, CPAg/CCA
Field Specialist, Agronomic Systems

 

Ed Lentz, CCA
Educator, Agriculture and Natural Resources

 

Laura Lindsey
State Specialist, Soybean and Small Grains

 

David Marrison
Educator, Agriculture and Natural Resources

 

Andy Michel
State Specialist, Entomology

 

Brigitte Moneymaker
Water Quality Extension Associate

 

Gigi Neal
Educator, Agriculture and Natural Resources

 

Jim Noel
National Weather Service

 

Sarah Noggle
Educator, Agriculture and Natural Resources

 

Les Ober, CCA
Educator, Agriculture and Natural Resources

 

Pierce Paul
State Specialist, Corn and Wheat Diseases

 

Richard Purdin
Educator, Agriculture and Natural Resources

 

Eric Richer, CCA
Educator, Agriculture and Natural Resources

 

Matthew Schmerge
Educator, Agriculture and Natural Resources

 

Clint Schroeder
Educator, Agriculture and Natural Resources

 

Mark Sulc
State Specialist, Forage Production

 

Barry Ward
Program Leader

 

Harold Watters, CPAg/CCA
Field Specialist, Agronomic Systems

 

Hallie Williams
Educator, Agriculture and Natural Resources

 

Aaron Wilson
Byrd Polar & Climate Research Center

 

Curtis Young, CCA
Educator, Agriculture and Natural Resources

 

Chris Zoller
Educator, Agriculture and Natural Resources

 

The information presented here, along with any trade names used, is supplied with the understanding that no discrimination is intended and no endorsement is made by Ohio State University Extension is implied. Although every attempt is made to produce information that is complete, timely, and accurate, the pesticide user bears responsibility of consulting the pesticide label and adhering to those directions.

CFAES provides research and related educational programs to clientele on a nondiscriminatory basis. For more information, visit cfaesdiversity.osu.edu. For an accessible format of this publication, visit cfaes.osu.edu/accessibility.