Ag Law

Farmer and Farmland Owner Income Tax Webinar

Article by Barry Ward & Jeff Lewis, Income Tax Schools at The Ohio State University

Are you a farmer or farmland owner wanting to learn more about the recent tax law issues? If so, join us for this webinar on Friday, December 6th, 2024, from 10 am to noon. This webinar is a part of our Farm Office Live Series and serves as our Farm Office Live! Webinar for December. To register for this webinar, go to: https://go.osu.edu/register4fol

This webinar will focus on issues related to farmer and farmland owner income tax returns as well as the latest news on CAUV and property taxes in Ohio and another reminder regarding changes to the Ohio Commercial Activity Tax (CAT). This two-hour program will be presented in a live webinar format via Zoom by OSU Extension Educators Barry Ward, David Marrison, and Jeff Lewis. Individuals who operate farms, own property, or are involved with renting farmland should participate. Continue reading Farmer and Farmland Owner Income Tax Webinar →

Farm Office Live Scheduled for October 18

OSU Extension will be offering the October Farm Office Live webinar on Friday, October 18 from 10:00 to 11:30 a.m.  Farm Office Live is a monthly webinar of updates and outlooks on legal, economic, and farm management issues that affect Ohio agriculture. Some of the topics that will be addressed during this webinar include Fall Crop Insurance Update, USDA Drought Assistance Programs, Legal Update, Tribute to Paul Wright, Practical Out of Country Labor Resource for Farms, 4th Quarterly Fertilizer Price Summary, and  Winter Program Update. Featured speakers include guest Farm Office members Peggy Hall, Jeff Lewis, David Marrison, Robert Moore, Eric Richer, and Clint Schroeder. Register for this and future Farm Office Live webinars through this link on farmoffice.osu.edu.

Ohio State Farm Succession Survey

Do you operate a farm in Ohio? If yes, your participation in a survey about the future of agriculture and farm succession plans across the state would be greatly appreciated. OSU Extension is pleased to be assisting Ryanna Tietje (OSU Senior studying agribusiness at The Ohio State University) with a honors research project. Ryanna is conducting a survey of Ohio’s farmers to gain a better understanding of farm succession in Ohio. If you are the primary operator of an Ohio farming operation, we would greatly appreciate if you would take approximately 15 minutes to complete the survey, which consists of about 45 questions.

The survey can be accessed at: www.go.osu.edu/FarmSuccessionSurvey/

Please be assured that the survey does not ask for any personally identifying information. In addition, all responses will remain anonymous and cannot be linked back to your specific operation. This research is being guided by Dr. Margaret Jodlowski and David Marrison. Thank you in advance for your time and effort completing this survey that will help with the advancement of Ohio agriculture!

AEDE Economic Outlook and Policy Webinar Series 2024

The Department of Agricultural, Environmental, and Development Economics (AEDE) is hosting our annual Spring Monthly Webinar Series.

What are the key international issues with grain marketing in 2024? Do renewable energy needs ask too much of rural Americans? Uncertainty and rising prices have become fixtures in our financial and economic decision-making of late. This uncertainty and unrest have far-reaching impacts on not just our wallets but also on the very environment we live in. Join our expert economists for a new webinar series as we explore what’s going on in key commodity and labor markets. This series features a different AEDE economist breaking down an interesting topic every month throughout spring.

The Spring 2024 series schedule is below. Please register for each event you would like to attend separately by clicking the appropriate link on the AEDE website. Once registered, participants will receive a confirmation email with a link to view the selected webinar(s) live at the scheduled time(s). Participants will receive an automated reminder email for all upcoming sessions they registered to attend. Those unable to join live should still register to receive a recording of the webinar. All webinars will also be posted on the AEDE YouTube channel’s playlist for the series shortly after they are given live.  Click here to register.

  • January 24 – Dr. Jared Grant: “An Influencer’s Impact: How Trust May Shape Food Demand”
  • February 21 – Dr. Seungki Lee and Dr. Ian Sheldon: “Grain Marketing in 2024: What are the Key International Issues?”
  • March 20 — Dr. Yao Wang: “Place-Based Economic Development: The Case of Intel”
  • April 17 — Dr. Mark Partridge: “Do Renewable Energy Needs Ask Too Much of Rural Americans? A View from Ohio.”
  • May 15 — Dr. Ale Hollingsworth: “Excess Emissions: Environmental Impacts, Health Effects, and Policy Debate.”
  • June 5 — Dr. Margaret Jodlowski: “Agricultural Labor Supply and Citizenship Status”

Farm Science Review is just around the corner!

LONDON, Ohio – More than 50 companies will join the ranks as exhibitors for the 61st Farm Science Review Sept. 19-21 at the Molly Caren Agricultural Center. The new exhibitors represent various sectors in the agriculture industry including livestock handling, equipment advancements, agronomic technology, agricultural policy, and more.

Paulding County Extension Office has tickets for sale at a discounted price total of $10 per ticket. Tickets will be for sale until Monday, September 18 at noon. Continue reading Farm Science Review is just around the corner! →

Western Ohio Cropland Values and Cash Rents Survey Summary 2022-23

The Western Ohio Cropland Values and Cash Rents Survey Summary 2022-23 has been published to the Farm Office page:

https://farmoffice.osu.edu/farm-management-tools/farm-management-publications/cash-rents

A blog post is also available highlighting the key findings:

https://farmoffice.osu.edu/blog/tue-08292023-1159am/western-ohio-cropland-values-and-cash-rents-2022-23

Coffee & Grain Webinar Recap- Tight Supply Drives High Commodity Prices

On Monday morning’s Coffee and Grain Zoom, Dr. Seungki Lee (Assistant Professor in the Department of Agricultural, Environmental, and Development Economics) discussed the grain market outlook and the new crop prospects based on the USDA February World Agricultural Supply and Demand Estimates (WASDE) report. In all three major crops – corn, soybean, and wheat, strong prices are projected in the 2022/2023 market mainly due to the tight supply. Additionally, Brazil was singled out as its production can swing both the 2022/2023 and 2023/2024 commodity markets.

See the attachment for Dr. Lee’s 3-page summary of this webinar

If you would like to watch to recording, it can be accessed at:

https://osu.zoom.us/rec/share/vd7HMk8CeQ17DKsgBLeFRTvVs_oLbVrCNVVSsVSIbdHXvwscwtBf_VcnVS94KCGY.Bj3ROPKQlmkgPtC1?startTime=1676291418000

Ag Outlook – Great Lineup for Speakers on Tuesday, February 14

Join Defiance and Paulding County OSU Extension in Jewel, Ohio for the next Ag Outlook meeting on Tuesday, February 14 from 5:30 – 9:00 PM at the Jewell Community Center, 7900 Independence Rd., Defiance, OH 43512.

Agenda:

  • Welcome & Dinner—5:30 p.m. – Country-style dinner.
  • Commodity Grain Market Outlook, Seugnki Lee, PhD., Ohio State University, Department of Agricultural, Environmental and Development Economics
  • Long-Term Care: Is the Farm at Risk? — Robert Moore, JD., OSU Extension, Attorney, OSU Agricultural & Resource Law Program
  • 2023 Weather Outlook – Aaron Wilson, PhD., OSU Extension, Assistant Professor and Field Specialist, Ag Weather, and Climate

Registration is preferred online @ https://go.osu.edu/23DefianceOutlook or call the Defiance County Extension office at 419-782-4771
RSVP by February 13. NO LATE REGISTRATIONS.
CCA Credits Applied For and the Cost: $10.00/person

Check out the Official Flyer Here

Agricultural Guest workers in Ohio: What We Know and Where We’re Going

Please see the Agricultural Guestworkers in Ohio_invite for an exciting hybrid event presenting some novel research and a panel discussion about H-2A farmworkers in Ohio. All who are interested in the status of on-farm workers and agricultural labor issues in the state are very welcome! For those attending in person, light refreshments will be served. Please direct any questions to Dr. Margaret Jodlowski (jodlowski.1@osu.edu), Dept. of Agricultural, Environmental, and Development Economics. 

The program is In-Person or Virtual on Wednesday, February 15, 2023, and the program is 1-2:30 pm or Reception: 2:30-3:30 pm

In-Person Location: Room 250A Agricultural Administration Building; or Virtually via Zoom

Register here!

Continue reading Agricultural Guest workers in Ohio: What We Know and Where We’re Going →

Upcoming Labor Management Workshops – Build Your Farm Labor Management Know-How

The 2023 Workshop Series from the Farm Labor Dashboard project will help farm operators and managers build the knowledge and skills they need to successfully recruit and manage the right employees for their farms. The online series (offered via Zoom) is geared to produce and diversified livestock producers who are new to managing employees, and to farmers who are considering changes to how they arrange for and manage, labor on their farms.

Topics include practical approaches to building more successful work crews; conducting financial planning to meet payroll needs; practical and effective strategies for hiring, training, and keeping farm employees, and negotiation basics. Sessions begin January 7 and continue through early March.

A special session for agricultural service providers on January 10 will introduce tools and strategies to help farmers with payroll planning. Additionally, there will be monthly peer learning sessions for people who want to take a deeper dive into delegation, productive conflict, and other creative approaches to labor management.

Advance registration is required.

Learn more at the Farm Labor Dashboard or email beth.holtzman@uvm.edu.

The workshops are made possible by grant support provided by USDA/NIFA under award 2021-49400-35641.

Continue reading Upcoming Labor Management Workshops – Build Your Farm Labor Management Know-How →

Ag Lender Seminar Series – Save the Date

Check out the main site for updates. https://u.osu.edu/aglenderseminars/

2022 Agricultural Lender Seminar

This program is designed to share current information with lenders and enhance the working relationship between OSU Extension and Ag Lenders. The agenda is based on evaluations from previous seminars, and input from lenders and Agricultural Extension Educators on high-priority topics.

Your choice of four locations:

Tuesday, October 18, Ottawa, OH
Thursday, October 20, Urbana, OH
Thursday, October 20, Washington Court House, OH
Friday, October 21, Wooster, OH
9:00 am—3:00 pm
Cost $75

Featured Speakers/Topics – COMING SOON!

Register Coming Soon!

Feel free to contact OSU Extension Defiance County at 419-782-4771 or clevenger.10@osu.edu

Ohio State University (OSU) Extension’s Ohio Women in Agriculture Program announces opportunities to Learn, Grow, Connect, Inspire and Empower at the 2022 Farm Science Review!

Some of the best conversations and discussions have occurred around the family kitchen table. Grab a cup of your favorite beverage, lunch, or snack and join us from our kitchen table or yours to engage in conversations in-person or “virtually” on September 20, 21, and 22, 2022 for “Kitchen Table Conversations” hosted by the Ohio Women in Agriculture of Ohio State University Extension.

These sessions are offered during the Farm Science Review daily from 11:30 AM-12:30 PM. In-person sessions will be located on the north side of the Firebaugh Building at 384 Friday Avenue at our kitchen table. ZOOM session registration is required to participate. Register @ https://go.osu.edu/2022fsrkitchentableconversation

Programs will focus on key topics related to health, marketing, finance, legal, and production for women in agriculture.  Each topic will feature a leading expert and moderators to generate dialogue and empower discussion among participants.  A list of daily topics and leaders is provided below. Continue reading Ohio State University (OSU) Extension’s Ohio Women in Agriculture Program announces opportunities to Learn, Grow, Connect, Inspire and Empower at the 2022 Farm Science Review! →

September Farm Office Live – September 22 @ 10:00 AM

Sept 2022 Farm Office LiveThis season’s Farm Office Live schedule is set! We return on September 22 at 10 am, live from Farm Science Review! Make sure to register for this season’s Farm Office Live by following this link: https://osu.zoom.us/webinar/register/WN_3V84ep3zT6SsKDJ_k_2FQg

Registration does not carry over from year to year. So, if you want to stay up to date with all the latest farm management and ag law issues, make sure to sign up!

2022 to 23 Farm Office Live Flyer

September Farm Office Live Slide

OSU Extension AOSU Extension Announces Two-Day Tax Schools for Tax Practitioners & Agricultural & Natural Resources Income Tax Issues Webinarnnounces Two-Day Tax Schools for Tax Practitioners & Agricultural & Natural Resources Income Tax Issues Webinar

Barry Ward & Jeff Lewis, OSU Income Tax Schools

Columbus, Ohio. Tax provisions related to new legislation as well as continued issues related to 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 October, 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 2022 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 law 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.

“Our instructors are what make the difference in our program. Most have been teaching OSU tax schools for over 20 years and make themselves available long after the class to make sure attendees get through the tax filing season,” Ward said.

Continue reading OSU Extension AOSU Extension Announces Two-Day Tax Schools for Tax Practitioners & Agricultural & Natural Resources Income Tax Issues Webinarnnounces Two-Day Tax Schools for Tax Practitioners & Agricultural & Natural Resources Income Tax Issues Webinar →

New Farm Lease Law & Ohio Farmland Leasing Update Webinar

From Peggy Kirk Hall, Associate Professor, Agriculture, and Resource Law Program

Lawsuits over late terminations of farm crop leases might reduce after a new law in Ohio takes effect on July 21, 2022.  The law will affect situations where the parties in a farm crop leasing arrangement have not addressed a date or method for terminating the lease–typically verbal leases, although a written lease might also fail to address termination.  A landlord in those situations who wants to end the crop lease will have to do so by delivering a written notice of termination to the tenant operator by September 1.  A late attempt by the landlord to terminate the lease after September 1 would not be effective and the lease would continue for another crop year, although a tenant operator can choose to agree to accept a landlord’s late termination. Continue reading New Farm Lease Law & Ohio Farmland Leasing Update Webinar →

Join us for Farm Office Live on April 22

I just wanted to shoot you all a quick note letting you know that this month’s Farm Office Live is two weeks away!  Yes, that means we have changed the date of this month’s Farm Office Live.  Instead of Wednesday, April 20th, Farm Office Live will now take place on Friday, April 22nd from 10:00 – 11:30 AM.

Topics on April 22 will include:

  • State and Federal Legislation Update
  • LLC Liability Protection Review
  • 2021 Midwest Farm Performance Preview
  • Fertilizer and Crop Budgets Update
  • FSA Program Updates
  • Ohio General Assembly Website Tour

March Edition of Farm Office Live

This month’s Farm Office Live will be held on March 16th, from 7 – 8:30 pm, and again on March 18th from 10 – 11:30 am. The Farm Office Team provides the latest outlook and updates on ag law, farm management, ag economics, farm business analysis, and other issues dealt with in your farm office.  Targeted to farmers and agribusiness stakeholders, our specialists digest the latest news and information and present it in an easy-to-understand format. To sign up for the webinar (and if you can’t attend the recording link) go to go.osu.edu/farmofficelive.

March topics will include

  • Updates on FSA programs
  • Federal Tax Law Update/Medicaid Planning Review
  • Financial Efficiency Review for Grain Farms
  • Fertilizer Update/Crop Budgets
  • Grain Marketing Outlook

Virtual Annie’s Project “Mitigating Risk Across Common Barrier’s” Webinar Sessions

In 2021, I had the opportunity to attend the national certification to become Annie’s program coordinator. Many people have not had a chance to hear about this program.  Let me share about the program and give you a few details of an upcoming FREE webinar series.

About Annie’s Project

Annie’s Project is an education program dedicated to strengthening women’s roles in modern farm and ranch enterprises. Launched in 2003 by University of Illinois Extension Educator Ruth Hambleton, Annie’s Project is a tribute to her mother, Annette Kohlhagen Fleck.

The program honors Annie’s entrepreneurship and her goal of raising a family and being an active partner in the family farm operation.

Farming is a complex business s and more farm women are becoming active business partners in their operations. The target audience is farm women with a passion for business and involvement. Participants will gain a better understanding of human resource issues, business plans, financial documentation, property titles, cash, and crops share leases, marketing pants, retirement, estate planning, and types of insurance.

“Our mission is to empower farm and ranch women to be better business partners through networks and by managing and organizing critical information.”

Annie’s Project – Education for Farm Women (APEFW) is an IRS-designated 501(c)(3) organization established for the purpose of providing education and other opportunities to woman farmers and ranchers so that these women can become effective owners and partners in farm businesses. Programs offered through APEFW are called Annie’s Projects. There are two level’s to Annie’s Project. For more information check out https://www.anniesproject.org/

Upcoming Programs

In March, we will be offering Annie’s Project Mitigating Risk Across Common Barriers to Profitability webinar series. This webinar series is free of charge. We invite you to attend! Attached is more information about the topics, dates, and times. There is a separate link for each Zoom session. Sessions are March 3, 10, 17, and 24.

See the official flyer for these programs Annie’s Webinar Flyer

Northeast Ohio Agronomy Breakfast Weekly Webinar Series – Starting February 23

The Ohio State Extension Offices of Northeast Ohio is excited to offer The Northeast Ohio Agronomy Breakfast – Weekly Webinar Series. Start the morning off right with a quick one-hour presentation each Wednesday starting on February 23, 2022. Each webinar will cover a different topic and offer time to ask questions to the speakers.

There is no cost to attend, and everyone is welcome to join. You can register easily online at Register at: https://u.osu.edu/neoab/ For any questions or for help with registration or zoom, contact Andrew Holden at the Ashtabula County Extension Office at 440-576-9008.

This series will feature a variety of experts on a variety of important agronomic topics, including grain bin fires and safety, farm drainage, corn leaf diseases, soybean disease, and 2022 weather outlooks!
Schedule:
❑ February 23rd, 9:00 AM – Peter Dahl speaking on Grain Bin And Dryer Fires
❑ March 2nd, 8:00 AM – Jason Hartschuh speaking on Corn Leaf Disease and Tire Pressure

❑ March 16th, 8:00 AM – Dr. Horacio Lopez-Nicora on Soybean Disease
❑ March 23rd, 8:30 AM –Dr. Vinayak S. Shedekar on Farm Drainage
❑ March 30th, 8:00 AM – Dr. Aaron Wilson on 2022 Weather Outlook
Register at: https://u.osu.edu/neoab/

Farm Office Live Scheduled for February 16th or 18th Online

We hope that you can join us this week for Farm Office Live.  The Farm Office Team provides the latest outlook and updates on ag law, farm management, ag economics, farm business analysis, and other issues dealt with in your farm office.  Targeted to farmers and agri-business stakeholders, our specialists digest the latest news and information and present it in an easy-to-understand format.

Farm Office Live will be held via zoom on February 16th from 7:00 pm – 8:30 pm, and again on February 18th from 10:00 am – 11:30 am.

To register, or to watch recorded Farm Office Live episodes, please visit https://farmoffice.osu.edu/farmofficelive