Need More Commodity Storage? Consider a USDA Farm Storage Facility Loan

by: Eric Richer, OSU Extension-Fulton County

For many farmers, on-farm storage is a key part of a comprehensive commodity marketing plan. A unique farm program administered through the Farm Service Agency (FSA) is the Farm Storage Facility Loan (FSFL) program.  FSA is part of the U.S. Department of Agriculture (USDA) which uses this program to provide low-interest financing for producers to store, handle, and/or transport eligible commodities they produce. The list of eligible commodities, facilities, equipment, and upgrades is quite impressive. Generally, they include the following:

  • Acquiring, constructing or upgrading new or used, portable or permanently affixed, on-farm storage and handling facilities.
  • Acquiring new or used storage and handling trucks; and
  • Acquiring new or used permanently affixed storage and handling equipment.

A producer may borrow up to $500,000 per loan, with a minimum down payment of 15 percent. Loan terms are 3 to 12 years, depending on the amount of the loan. The May 2022 interest rate for all term lengths of the FSFL program is 2.625%.  Producers must demonstrate storage needs based on three years of production history. FSA also provides a microloan option that, while available to all eligible farmers and ranchers, also should be of particular interest to new or small producers where there is a need for financing options for loans up to $50,000 at a lower down payment (5 percent) with reduced documentation. There is a nonrefundable $100 application fee per borrower for this program.

Who is eligible?

An eligible borrower is any person who is a landowner, landlord, leaseholder, tenant or sharecropper. Eligible borrowers must be able to show repayment ability and meet other requirements to qualify for a loan. Contact an FSA office for more details. Eligible storage structures and handling equipment, having a useful life for the entire term of the loan, may be permanently affixed or portable. Facilities built for commercial purposes and not for the sole use of the borrower(s) are not eligible for financing.

Eligible Commodities

The following commodities are eligible:

  • Corn, grain sorghum, rice, soybeans, oats, peanuts, wheat, barley, or minor oilseeds harvested as whole grain;
  • Corn, grain sorghum, wheat, oats or barley harvested as other-than-whole grain and malted small grains
  • Other grains (triticale, rye, speltz, and buckwheat) and pulse crops (lentils, chickpeas and dry peas);
  • Hay, honey, hops, hemp;
  • Renewable biomass;
  • Floriculture;
  • Fruits (includes nuts) and vegetables – cold storage facilities;
  • Maple sap and syrup;
  • Milk, cheese, butter, yogurt;
  • Eggs and meat/poultry (unprocessed);
  • Aquaculture;
  • Seed cotton;
  • Wool

 Eligible Facilities, Equipment and Upgrades

The following types of new/used facilities and upgrades are eligible and must have a useful life for at least the term of the loan:

  • Conventional cribs or bins;
  • Oxygen-limiting structures and remanufactured oxygen-limiting structures;
  • Flat-type storage structures;
  • Electrical equipment and handling equipment, excluding the installation of electrical service to the electrical meter;
  • Safety equipment, such as interior and exterior ladders and lighting;
  • Equipment to improve, maintain or monitor the quality of stored grain;
  • Concrete foundations, aprons, pits and pads, including site preparation, off-farm labor and material, essential to the proper operation of the grain storage and handling equipment;
  • Renovation of existing farm storage facilities, under certain circumstances, if the renovation is for maintaining or replacing items;
  • Concrete foundations, aprons, pits and pads, including site preparation, off-farm labor and material, essential to the proper operation of the grain storage and handling equipment;
  • Renovation of existing farm storage facilities, under certain circumstances, if the renovation is for maintaining or replacing items;
  • Grain handling and grain drying equipment determined by the Commodity Credit Corporation to be needed and essential to the proper operation of a grain storage system (with or without a loan for the storage facility);
  • Structures that are bunker-type, horizontal or open silo structures, with at least two concrete walls and a concrete floor;
  • Structures suitable for storing hay built according to acceptable design guidelines;
  • Structures suitable for storing renewable biomass;
  • Bulk tanks for storing milk or maple sap;
  • Cold storage buildings, including prefabricated buildings that are suitable for eligible commodities. May also include cooling, circulating and monitoring equipment and electrical equipment, including labor and materials for installation of lights, motors and wiring integral to the proper operation of a cold storage facility; and
  • Storage and handling trucks, including refrigerated trucks.
  • Other equipment options are eligible, please consult with your local FSA office.

 Environmental Evaluation, Financial Review and Crop Insurance

Before a FSFL is approved, the building site must have a comprehensive environmental evaluation. FSA will request a review of the applicant’s farm finances, similar to that your lending institution; if approved, FSA will hold the first lien on the property purchased.

FSA will also require the applicant/farm to carry a minimum level of crop insurance for the eligible commodity(s) in question.

Finally, these loans must be approved by the local FSA state or county committee before any site preparation and/or construction can be started.

Locating Your FSA Office

If you are unsure which FSA office services your county, please visit: the https://offices.sc.egov.usda.gov/locator/app?state=oh&agency=fsa

 

Source: United States Department of Agriculture, Farm Storage Facility Loan Fact Sheet. January 2021.

USDA Report: Small Family Farms Produce Majority of Poultry and Eggs, and Hay

by: Chris Zoller, Extension Educator, ANR in Tuscarawas County &  Tony Nye, Extension Educator, ANR in Clinton County

The United States Department of Agriculture Economic Research Service (USDA ERS), in their December 2021 Charts of Note, examined the value of production of seven commodities.  The purpose of the analysis was to determine the percentage of each by type (family and non-family farms) and size of operation.

The USDA ERS defines family farms as those where the principal operator and those associated with the principal operator own most of the business.  USDA ERS defines nonfamily farms as those where the principal operator and those related to the principal operator do not own a majority of the business.

USDA ERS classifies family farms by size, according to gross cash farm income (GCFI):

  • Small family farms – GCFI less than $350,000
  • Midsize family farms – between $350,000 and $999,999 in GCFI
  • Large-scale family farms – $1 million or more in GCFI

The table below summarizes the value of production by type and size of operation.  Small family farms produced the majority of hay (59%) and poultry and eggs (49%) in 2020.  Small family farms also accounted for just over one-quarter of beef production.

 

Ohio State University Extension works with Small Farm Producers throughout Ohio.

Since 2005, Ohio State has been addressing producer needs for small farm production. Our two main efforts include an eight-week Small Farm College course and the Small Farm Conference.

The Mission of OSU Extension Small Farm Programs:

To provide a greater understanding of production practices, economics of land use choices, assessment of personal and natural resources, marketing alternatives, and the identification of sources of assistance for new and small farms in Ohio.

Small Farm Program Objectives:

  • To improve the economic development of small farms in Ohio.
  • To help small farm landowners and families diversify their opportunities into successful new enterprises and new markets.
  • To improve agricultural literacy among small farm landowners not actively involved in agricultural production.

Small Farm Conference

‘Sowing Seeds for Success’  –  the 2022 Small Farm Conference is scheduled for March 12th from 8:00 a.m. – 3:30 p.m. at the Mansfield OSU Campus in Ovalwood Hall.  The campus is just minutes from I-71 and US Rt 30.

This conference is for small farm owners who want to learn more about how to make their farms work better for them or expand their operations. This conference is also useful for those new to agriculture who are looking for ways to utilize acreage. Landowners can attend workshops and presentations on these topics:

    • Horticulture
    • Produce Production
    • Natural Resources
    • Livestock
    • Specialty Crops
    • Farm Management
    • Marketing
    • Miscellaneous Topics

This conference is designed to help participants learn tips and techniques for diversifying their opportunities into successful new enterprises and markets. Combined with a trade show, participants learn new ways to improve economic growth and development on their farms.

Cost is $75.00 per person. Please visit: https://morrow.osu.edu/program-areas/agriculture-and-natural-resources/small-farm-conference  for conference and registration details or call OSU Extension Morrow County 419-947-1070.

The New and Small Farm College

The New and Small Farm College is a seven-week program that introduces new and seasoned farmers to a wide variety of topics. The program teaches participants how to set goals, plan, budget, how to manage financial and farm records, and where to find resources if they choose to start a small farming operation. Other subjects include legal issues, farm insurance and marketing.

Coming in August 2022, this program will be available.  Watch this website for updates on times and locations: https://u.osu.edu/gofarmohio/programs/new-and-small-farm-college/

The cost to attend is $125 and includes a resource binder, meals, all programs including Farm Science Review admission, and a soil test. Additional family members can register for $100 per person (excludes binder).

 

 

 

OSU Extension to Host 2022 East Ohio Women in Agriculture Conference

Ohio State University (OSU) Extension will host the 7th Annual East Ohio Women in Agriculture Conference. The conference is planned for Friday, March 25 from 9:00 a.m. – 3:30 p.m. at Ohio FFA Camp Muskingum, 3266 Dyewood Road SW, Carrollton, OH 44615. All women and young women (high school age) who are interested, involved in, or want to become involved with food, agricultural, or natural resources production or small business are encouraged to attend.

East Ohio Women in Ag Conference 2022 Flyer

The conference program features a networking fair and sixteen breakout sessions presented by OSU Extension educators, producers, and partner agencies. Sessions this year are focused around four themes: Natural Resources, Plants & Animals, Home & Family, and Special Interest (includes break-out with Ohio FFA State Officers). The conference keynote will be led by Bridget Britton, OSU Extension Behavioral Health Field Specialist. She and her team will lead participants through “Stoic or Stressed? Talking through difficult topics in a safe space.”

Registered participants, community organizations, or businesses interested in sponsorship can contact 740-461-6136.

Interested individuals can register for the conference online at go.osu.edu/eowia2022. Cost of the conference is $55 for adult participants and $30 for students.  Conference fee includes conference participation, breakfast, lunch, and conference handouts. Deadline for registration is Friday, March 11. For additional information, please contact Emily Marrison, OSU Extension Coshocton County at 740-622-2265.

Stay connected with the Ohio Women in Agriculture Learning Network on Facebook @OHwomeninag or subscribe to the Ohio Women in Agriculture blogsite at u.osu.edu/ohwomeninag .

 

“Planning for the Future of Your Farm” Workshops offered by OSU Extension

by: David Marrison, OSU Extension-Coshocton County, marrison.2@osu.edu

To kick off 2022, OSU Extension will be offering “Planning for the Future of Your Farm” workshops to help farm families actively plan for the future of their farm business. The workshops are designed to help farm families learn strategies and tools to successfully create a succession and estate plan which can be used as the guide to transfer the farm’s ownership, management, and assets to the next generation. Learn how to have the crucial conversations about the future of your farm.

Topics discussed during this series include: Developing Goals for Estate and Succession; Planning for the Transition of Control; Planning for the Unexpected; Communication and Conflict Management during Farm Transfer; Legal Tools & Strategies; Developing Your Team; Getting Your Affairs in Order; and Selecting an Attorney.  This workshop will be taught by members of the OSU Farm Office Team.

Families can choose to attend the workshop virtually or in-person at regional workshops which will be held across the state. These sessions being offered include:

Virtual “Planning for the Future of Your Farm” Workshop

A virtual version of this workshop will be held on January 31 and February 7, 21 & 28, 2022 from 6:30 to 8:00 p.m. via Zoom. Because of its virtual nature, you can invite your parents, children, and/or grandchildren (regardless of where they live in Ohio or across the United States) to join you as you develop a plan for the future of your family farm.

Pre-registration is required so that a packet of program materials can be mailed in advance to participating families. Electronic copies of the course materials will also be available to all participants. The registration fee is $75 per farm family.  The registration deadline is January 25, 2022. More information and on-line registration can be obtained at go.osu.edu/farmsuccession

In-Person “Planning for the Future of Your Farm” Workshop

In addition to the webinar series, 3 regional in-person workshops will be held in February and March of 2022. Each of these programs will be held from 9:00 to 4:00 p.m.  The base registration cost for each of these meetings is $85 for 2 attendees, lunch and 1 notebook.  Additional participants can attend for a $20 fee and extra sets of the course material can be purchased for $15. Registration is due 1 week prior to each event.

The locations for each for the meetings are:

February 10, 2022 in Greene County

Location: Greene County Extension Office

100 Fairground Road, Xenia, Ohio

On-line registration can be made at go.osu.edu/greenefarmfuture

More details can be obtained at corboy.3@osu.edu or 937-372-9971

 

February 25, 2022 in Wayne County

Location: Fisher Auditorium

1680 Madison Avenue, Wooster, Ohio

More details can be obtained at zynda.7@osu.edu or 330-264-8722

 

March 4, 2022 in Wood County

Location: Wood County Fairgrounds- Junior Fair Building

13800 W Poe Road, Bowling Green, Ohio

More details can be obtained at eckel.21@osu.edu or 419-354-9050

 

Specific details about each of the workshops can be found at: go.osu.edu/farmsuccession

 

2022 Agricultural Outlook and Policy Meetings Set to Kickoff

by: Mike Estadt, OSU Extension, estadt.3@osu.edu

The Ohio State University Extension is pleased to announce the Regional Ag Outlook and Policy Meetings for 2022.  Meetings will be held around the state beginning the last of January and ending in March.

Speakers will address a myriad of topics of agriculture interest  here in Ohio as well as across the Corn Belt.  Programs will include presentations on Grain Market Outlook, Ag Law Updates, Dairy Industry 2022, Ohio’s Changing Climate, Farm Policy and Farm Bill, SB 52: Utility Solar Legislative, Farm Real Estate and Cash Rent Trends, Ag Input Price Projections and Federal Tax Updates.

New to this year’s program  is the statewide sponsorship and support of the Ohio Corn and Wheat Growers Association.

“We are proud to partner with Ohio State University  Extension educators across the state to support this year’s agronomy, outlook and grower meetings.  We value this partnership and look forward to supporting programs that bring value to our members farm businesses”, according to Brad Moffitt, Director of Membership and Market Development for the Ohio Corn and Wheat Growers Association.

The following table lists the scheduled Outlook programs with contact information to register.

 

Hosts: Union/Madison/Champaign

DATE: January 28th

Time: 8:30 a.m.

Place: Der Dutchman Restaurant, 445 S. Jefferson Ave, Plain City, Ohio  43064

Speakers:

Barry Ward, Farm Inputs, Rent and Real Estate

Ben Brown, Grain Marketing Outlook

Robert Moore, Farm Transition and Taxes

Contact  Amanda Douridas (douridas.1@osu.edu)

Registration: Go.osu.edu/PlainCityOutlook

 

Host: Defiance County

Date: January 31, 2022

Time: 6:00-9:00 p.m.

Place: Jewell Community Center, 7900 Independence Road, Defiance, OH  43512

Speakers:

Barry Ward, Farm Inputs, Rent and Real Estate

Matt Roberts, Grain Marketing Outlook

 

Contact: Bruce Clevenger (Clevenger.1@osu.edu)

Registration:  https://defiance.osu.edu/

Host: Wayne County

Date: January 13, 2022

Place: Buckeye Ag Museum, 877 West Old Lincoln Way,  Wooster, OH   44691

Time: 8:00 a.m-12:00

Speakers:

Barry Ward, Farm Inputs, Rent and Real Estate

Peggy Hall,  Ag Law Update

Aaron Wilson, Ohio’s Changing Climate

Dianne Shoemaker, Dairy Industry 2022

 

Contact: Haley Zynda (zynda.7@osu.edu)

Host: Clinton County

Date January 14, 2022

Time: 7:00 a.m. Breakfast  7:30 a.m. Program

Place: OSU Extension Office, 111 S. Nelson Ave. Wilmington, Ohio  45177

Speakers:

Barry Ward Farm Inputs, Rent and Real Estate

Peggy Hall, Ag Law Update

Aaron Wilson, Ohio’s Changing Climate

Eric Romich, SB 52 Solar Farm Legislation

Carl Zulauf,  Farm Bill 2023

Contact:  Tony Nye (Nye.1@osu.edu)

Host: Crawford County

Date: February 1, 2022

Place: Wayside Chapel Community Center, 2341 Kersetter Rd., Bucyrus, OH 44820

Time: 5:00 p.m.

Speakers:

Peggy Hall Ag Law Update

Carl Zulauf Farm Bill 2023

Matt Roberts, Grain Marketing Outlook

Aaron Wilson  Ohio’s Changing Climate

 

Contact: Jason Hartschuh (hartschuh.11@osu.edu)

Host: Pickaway County

Date  Feb 2, 2022

Place: Emmett Chapel 318 Tarlton Rd, Circleville, Ohio 43113

Time: 8:00 a.m.

Speakers:

Barry Ward Farm Inputs, Rent and Real Estate

Matt Roberts,  Grain Marketing Outlook

Carl Zulauf,  Farm Bill 2023

 

Contact: Mike Estadt (estadt.3@osu.edu)

Host: Muskingum County

Date: February 14, 2022

Place: Muskingum County Convention Center, 205 N. 5th St. Zanesville, Ohio 43701

Time: 9:00 a.m.

Speakers:

Barry Ward  Farm Inputs, Rent and Real Estate

Peggy Hall,  Ag Law Update

Matt Roberts,  Grain Marketing Outlook

Carl Zulauf,  Farm Bill 2023

Contact: Clifton Martin (martin.2242@osu.edu)

Host:  Darke County

Date: March 25, 2022

Place: Romers Catering,118 E Main St, Greenville, OH 45331     

Time  10:00-2:00 p.m.

Speakers:

Barry Ward,  Farm Inputs, Rent and Real Estate

Peggy Hall Ag Law Update

Aaron Wilson  Ohio’s Changing Climate

Contact Taylor Dill (Dill.138@osu.edu)

 

 

OSU Extension to Host “Planning for the Future Your Farm” Webinar Series

OSU Extension will host a virtual four part “Planning for the Future of Your Farm” workshop on January 31 and February 7, 21 & 28, 2022 from 6:30 to 8:00 p.m. via Zoom. This workshop will challenge farm families to actively plan for the future of the farm business. This workshop is designed to help farm families learn strategies and tools to successfully create a succession and estate plan that helps you transfer your farm’s ownership, management, and assets to the next generation. Learn how to have the crucial conversations about the future of your farm.

Click here for Planning For Future Farm Flyer 

Topics discussed during this series include: Developing Goals for Estate and Succession; Planning for the Transition of Control; Planning for the Unexpected; Communication and Conflict Management during Farm Transfer; Legal Tools & Strategies; Developing Your Team; Getting Your Affairs in Order; and Selecting an Attorney

This workshop will be taught by members of the OSU Farm Office Team featuring Attorneys Peggy Hall & Robert Moore and David Marrison, Extension Educator for Coshocton County.

Because of its virtual nature, you can invite your parents, children, and/or grandchildren (regardless of where they live in Ohio or across the United States) to join you as you develop a plan for the future of your family farm.

Pre-registration is required so that a packet of program materials can be mailed in advance to participating families. Electronic copies of the course materials will also be available to all participants. The registration fee is $75 per farm family.  The registration deadline is January 25, 2022. More information and on-line registration can be obtained at go.osu.edu/farmsuccession

For more information about this webinar contact David Marrison at the Coshocton County Extension office at 740-622-2265 or by email at marrison.2@osu.edu.

In addition to this webinar series, an in-person version of this workshop will be held in regional locations workshops in 2022.  The workshops will be held in Greene County on February 10 (9-4 p.m.), Wayne County on February 25 (9-4 p.m.) and Wood County on March 4 (9-4 p.m.).  Specific details about these in-person workshops can be found at: go.osu.edu/farmsuccession

Farm Office Live Returns on December 15 & 17

The OSU Extension Farm Office Team invites you to join them for the December edition of Farm Office Live which will be held on Wednesday, December 15 from 7:00 to 8:30 p.m. and then repeated (live) on Friday, December 17 from 10:00 to 11:30 a.m. You are invited to attend the session which fits your schedule best.

The topics which will be discussed this month include:

  • USDA NASS Update with Special Guest Cheryl Turner
  • 2022 Dairy Margin Coverage Signup and Supplemental Coverage
    Opportunity
  • Meat Processor/Federal Program Updates
  • State and Federal Legislative Updates
  • Farm Tax Update
  • Looking Ahead to 2022
  • Q&A

Presenters for this webinar are Cheryl Turner from USDA-NASS and OSU Extension Farm Office Team members: Peggy Kirk Hall, David Marrison, Dianne Shoemaker, and Barry Ward. Registration for the December Farm Office Live webinar can be made at http://go.osu.edu/farmofficelive.  Future webinars will be held on January 19 & 21, February 16 & 18, and March 16 & 18. More information can be obtained at http://farmoffice.osu.edu

FARM OFFICE LIVE FALL and WINTER EDITION!

by: Barry Ward, David Marrison, Peggy Hall, Dianne Shoemaker, Julie Strawser – Ohio State University Extension

“Farm Office Live” returns virtually this fall and winter as an opportunity for you to get the latest outlook and updates on ag law, farm management, ag economics, farm business analysis and other related issues from faculty and educators with the College of Food, Agriculture and Environmental Sciences at The Ohio State University.

Each Farm Office Live will include presentations on select ag law and farm management topics from our experts. Participants will have an opportunity to ask questions and interact with presenters via webinar features. Viewers can attend “Farm Office Live” online each month on Wednesday evening or Friday morning, or can catch a recording of each program. The full slate of offerings for this fall and winter:

November 17th 7:00 – 8:30pm

November 19th 10am – 11:30am

December 15th 7:00 – 8:30pm

December 17th 10:00 – 11:30am

January 19th 7:00 – 8:30 pm

January 21st 10:00 – 11:30 am

February 16th 7:00 – 8:30 pm

February 18th 10:00 – 11:30 am

March 16th 7:00 – 8:30 pm

March 18th 10:00 – 11:30 am

April 20th 7:00 – 8:30 pm

Topics to be addressed over the next few months include:

Legal trends for 2021

Legislative updates

Tax Issues That May Impact Farm Businesses

Crop Input Costs and Profit Margins

Cropland Values and Cash Rents

Interest Rates

Farm business management and analysis updates

Farm succession & estate planning updates

Who’s on the Farm Office Team?  Our team features OSU experts ready to help you manage your farm office:

Peggy Kirk Hall — agricultural law

Dianne Shoemaker — farm business analysis and dairy production

David Marrison — farm management

Barry Ward — agricultural economics and tax

Julie Strawser – marketing, webinar management and support, administrative support

Register at:  https://go.osu.edu/farmofficelive

We look forward to you joining us this fall and winter!

Upcoming Farm Profitability Series Announcement

by: Chris Bruynis, OSU Extension Educator

It does not take long to figure out that planting 2022’s crop is going to be significantly more expensive that this past year. Between supply disruption, industry labor issues, and a host of other issues, inputs for the next crop are going to cost more. So this means farmers will need to make the best decision possible to protect profitability in 2022. You are invited to join a free virtual webinar series looking at critical decisions concerning where to invest technology dollars, fertility management, and best management practices for crops. Join us to learn from top industry, private sector, and university experts on issues important to farm profitability in 2022 and beyond.

Each webinar will open at 11:30 AM for participants to log in and check audio settings. The program will start at 11:45 AM and last until 1:00 PM. The agenda for the series is as follows:

January 5:           Farming Technology: Where to Make the Next Investment

– John Fulton, OSU, Professor and Extension Specialist

January 19:        Should Fertilizer Applications be Reduced?

– Steve Culman, OSU, Associate Professor, State Specialist Soil Fertility

February 2:        ARC/PLC and Crop Insurance: Decision for 2022

– Chris Bruynis, OSU Associate Professor & Extension Educator

February 16:      Good Crop Production Practices: Research Findings

– Laura Lindsey, OSU, Associate Professor, Soybean Specialist

– Osler Ortez, OSU, Assistant Professor, Corn Specialist

March 2:             The Rational and Economics of Irrigation in Ohio

– Aaron Wilson, OSU Atmospheric Scientist

– Mark Ackerman, President, George F Ackerman Co.

March 16:           Grain Marketing Outlook: Show me the Money

– Matt Roberts, Founder of The Kernmantle Group

Feel free to join one, or six of these session by registering at https://go.osu.edu/2020farmprofit to get your name included. Additional Zoom invitations will be sent prior to each meeting to remind participants. Please RSVP by the end of December 2021. Question may be directed to bruynis.1@osu.edu or by calling OSU Extension Ross County at 740-702-3200.

 

OSU Income Tax Schools 2021 Two-Day Tax Schools for Tax Practitioners & Agricultural & Natural Resources Income Tax Issues Webinar

by: 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 2021 tax returns.

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

Attendees also receive a class workbook that alone is an extremely valuable reference as it offers over 600 pages of material including helpful tables and examples that will be valuable to practitioners. Summaries of the chapters in this year’s workbook can be viewed at this site:

https://farmoffice.osu.edu/tax/2021-tax-school-chapters

A sample chapter from a past workbook can be found at:

https://taxworkbook.com/about-the-tax-workbook/

This year, OSU Income Tax Schools will offer both in-person schools and an online virtual school presented over the course of four afternoons.

In-person schools:

November 1-2, Presidential Banquet Center, Kettering/Dayton

November 3-4, Ole Zim’s Wagon Shed, Gibsonburg/Fremont

November 17-18, Ashland University John C. Meyer Convocation Center, Ashland

November 22-23, Christopher Conference Center, Chillicothe

November 29-30, Zane State/Ohio University Zanesville Campus, Zanesville

December 2-3, Nationwide & Ohio Farm Bureau 4-H Center, OSU Campus, Columbus

December 6-7, Hartville Kitchen, Hartville

Virtual On-Line School presented via Zoom:

November 8, 12, 15 & 19, 12:30 – 4:45 p.m.

Register two weeks prior to the school date and receive the two-day tax school early-bird registration fee of $400.  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 $450.

Additionally, the 2022 RIA Federal Tax Handbook is available to purchase by participants for a discounted fee of $50 each. Registration information and the online registration portal can be found online at:

http://go.osu.edu/2021tax

In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Wednesday, Dec. 15 at 1 p.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.

A webinar on Ag Tax Issues will be held Monday, Dec. 13 from 8:45 a.m. to 3:20 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 if registered at least two weeks prior to the webinar. After November 29, registration is $200. Register by mail or on-line at https://go.osu.edu/agissues2021.

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.