
Written by Jeffrey K. Lewis, Esq., Legal Associate, Agricultural and Resource Law Program, Income Tax Schools
Barry Ward, Director, Income Tax Schools at The Ohio State University
Jeff Lewis, Legal Associate, Income Tax Schools at The Ohio State University
Tax practitioners, farmers, and farmland owners are encouraged to connect to the Agricultural and Natural Resources Income Tax Issues Webinar (via Zoom) on December 15th from 8:45 a.m. to 3:30 p.m. The event is sponsored by Income Tax Schools at The Ohio State University and Purdue 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.
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.
Topics to be covered during the Ag Tax Issues webinar include:
Outlook for Farm Economy
Legislative and Regulatory Update
Farm Partnership Tax Matters
Installment Method on the Farm
Healthcare Options for Farmers in 2026
Sale and Exchange of Farm Property
Cost Recovery in 2025 and Beyond
CCC Marketing Assistance Loans
Residual Fertility/Fertilizer Deduction
Taxability of Highly Pathogenic Avian Influenza (HPAI) Indemnity Payments
Income Tax Issues – 4-H & FFA Projects
R&D Tax Credits – Credit for Increasing Research Activities (I.R.C. § 41)
Changes to Corporate Transparency Act – Beneficial Ownership Information (BOI) Reporting
Managing Basis in Estates
The cost for the one-day school is $180 if registered by December 1st. After December 1st, the registration increases to $230. Additionally, the course has been approved 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 hours)
Registration also includes the Agricultural Tax Issues Workbook. Early registration (at least two weeks prior to the webinar) guarantees that you’ll receive a workbook prior to the webinar.
Instructors will include Jared Foos (President, Foos Garvin Accounting, Inc & instructor for many Ohio and National Tax Courses), Barry Ward, Jeff Lewis, David Marrison, Robert Moore (all with The Ohio State University) and Michael Langemeier (Purdue University).
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: https://go.osu.edu/tax2025
For any questions, please contact Barry Ward or Jeff Lewis at taxschools@osu.edu