Farm Labor

Help out with the Custom Farm Rate Survey for Ohio

Ohio Farm Custom Rate Survey Launched for 2026–Responses Requested

The Ohio Farm Custom Rates Survey data collection has launched once again. The online survey for 2026 is available at: www.go.osu.edu/customratesurvey2026. The deadline to complete the survey is March 31, 2026.

A large number of Ohio farmers hire machinery operations and other farm-related work to be completed by others. This is often due to a lack of proper equipment, a lack of time, or a lack of expertise for a particular operation.  Many farm business owners do not own equipment for every possible job that they may encounter in the course of operating a farm, and may, instead of purchasing the equipment needed, seek out someone with the proper tools necessary to complete the job. This farm work completed by others is often referred to as “custom farm work” or more simply “custom work”. A “custom rate” is the amount agreed upon by both parties to be paid by the custom work customer to the custom work provider.

Continue reading Help out with the Custom Farm Rate Survey for Ohio →

Farmer and Farmland Owner Income Tax Webinar

Farmer/Farmland Owner Tax Webinar Graphic

Are you a farmer or farmland owner wanting to learn more about recent tax law changes, which were part of the One Big Beautiful Bill Act?

If so, join us for a live webinar on Friday, November 14, 2025, from 10:00 a.m. to noon, as part of our Farm Office Live Series.

You can register by visiting: go.osu.edu/register4fol. This webinar will cover key tax issues affecting farmers and farmland owners, including tax provisions of the One Big Beautiful Bill Act, tax planning in low-income years, residual fertility/excess fertility deduction, research and development tax credit, Ohio tax update, and much more!

NW Ohio Women In Agriculture to Meet on Thursday, November 13

Are your personal and farm finances working together—or pulling in different directions? 🤔

Join the Northwest Ohio Women in Agriculture Roundtable on November 13 at 6:00 PM to learn strategies for blending family and farm budgets for long-term success. The event will take place at the Black Swamp Nature Center, located at 753 Fairground Drive, Paulding, OH 45879. (Please note this is a last minute location change.)

This welcoming event offers local female farmers, farm wives, female agribusiness professionals, or anyone interested in agriculture a chance to connect over dinner while staying informed about the latest agricultural trends and local updates. While the program is geared towards adults, we do appreciate bringing youth along to learn. Each person attending must complete a separate registration. 🗓️ Register by Monday, November 10 🔗 https://go.osu.edu/25NWOhioWIANovember

While the event is a roundtable discussion, this month’s featured speakers are Paulding County Extension Educators, Melissa Rupp and Sarah Noggle, who will teach a session on Your Money Goals: Adding Personal Finances into the Farm Budget. Participants must RSVP to receive materials and a meal by Monday, November 10, 2025. 

SPECIAL THIS MONTH: If you have something you would like to trade or barter related to kitchen supplies, or even a potential white elephant gift for the holidays, bring that along.  Continue reading NW Ohio Women In Agriculture to Meet on Thursday, November 13 →

New Fertilizer Applicator Certification Class in Paulding County on December 3

Why Ohio Fertilizer Certification Matters — and Who Should Be Certified

Are you applying or supervising the application of manure or fertilizer on your farm? If so, you’ll want to read on.

What is the certification?

In Ohio, the Ohio Fertilizer Applicator Certification is a required credential for anyone applying fertilizer or manure—or supervising its application—on more than 50 acres of agricultural production grown primarily for sale. Technically, fertilizer is defined as any substance containing nitrogen, phosphorus, potassium, or other plant nutrients in dry or liquid form. The certification training gives you the knowledge you need to meet regulatory requirements, manage nutrients, protect water quality, apply materials effectively, and keep proper records.

 Who needs to be certified?

  • If you apply fertilizer or manure to more than 50 acres of agricultural land grown primarily for sale, you are required to obtain certification.
  • If you supervise others applying fertilizer or manure on 50+ acres, you also need to be certified.
  • The certification covers both commercial and private applicators—there is no separate “private vs commercial” certification; the same credential applies across the board.

 Why is this important? Continue reading New Fertilizer Applicator Certification Class in Paulding County on December 3 →

Don’t forget to get your Pre-Sale Farm Science Review Tickets

Farm Science Review tickets are on sale now at the Paulding County Extension Office!

🚜FSR is the premier agricultural education and industry expo in the area. With new ag technology, hands-on exhibits, field demonstrations, conservation practices programs, commercial exhibitors, and research showcases, it is one of the biggest agricultural events of the year!

📲FSR dates are Tuesday through Thursday, September 16, 17, and 18, and are located at the Molly Caren Agricultural Center, 135 SR 38 NE, London, OH 43140.

🎟 Single-day tickets are $10 presale, $15 at the gate, and children 5 and under are free.

Presale tickets are on sale until 4:00 pm on September 15 and are in limited quantity. Stop by the office today!

How Ohio’s Proposed Pesticide Rules Could Affect Teens Working on Farms

By: Jeffrey K. Lewis, Esq., Legal Associate, Agricultural and Resource Law Program, Income Tax Schools
Posted Friday, May 16th, 2025 on https://farmoffice.osu.edu/blog/proposed-pesticide-rules-could-affect-teens
Help wanted sign in front of corn field.

On April 9, 2025, the Ohio House of Representatives passed its version of the state’s biennial budget, also known as House Bill 96, which introduces substantial revisions to Ohio’s pesticide application laws. These updates aim to bring the state into closer alignment with current federal regulations and carry significant implications, particularly for family farms that involve youth workers. As the school year ends and more minors begin working regularly on farms, the timing of these proposed changes raises concerns about how they may limit the roles young people can legally perform, especially when it comes to pesticide-related tasks.

Changes on the Horizon?
One of the most notable changes is the proposed restriction that only licensed commercial or private pesticide applicators may “use” Restricted Use Pesticides (“RUPs”). This would eliminate the previous allowance for trained service persons, immediate family members, or employees to apply RUPs under the direct supervision of a licensed applicator.

Additionally, House Bill 96 expands the definition of “use” of RUPs to include not only the act of application but also:

  1. Pre-application activities such as mixing and loading;
  2. The application itself, performed by a licensed commercial or private applicator;
  3. Other pesticide-related tasks include transporting or storing opened containers, cleaning equipment, and disposing of leftover pesticides, spray mixtures, rinse water, containers, or any materials containing pesticides.

The bill makes clear that no individual may use RUPs unless they are properly licensed under Ohio law, reinforcing the importance of formal certification for anyone involved in pesticide handling.

Continue reading How Ohio’s Proposed Pesticide Rules Could Affect Teens Working on Farms →

2025 Overholt Drainage School (March 10 – 14, The Ohio State University Lima Campus) Registration closes on Feb. 28th

The 5-day Overholt Drainage School will cover a wide range of topics including planning, design and installation, drainage economics, topographic mapping, drainage law, GPS surveying, drainage design software, and conservation practices to manage water quality. The program is open to anyone interested in subsurface drainage design and installation, including drainage contractors, professional engineers, district technicians, consultants, NRCS, and agency professionals. Landowners and producers who intend to install or repair drainage systems on their own can greatly benefit by learning the key principles of drainage design and installation. Training is provided by a team of experts from The Ohio State University, experienced professionals from federal and state agencies such as the Ohio Department of Agriculture, and industry partners like the Ohio chapter of Land Improvement Contractors of America (OLICA). Check out the official flyer and agenda.

Cost: The cost of registration is $600 with discounts available for OLICA members, former Overholt School attendees, and multiple attendees from the same family, company, or agency. Lunch is included in the registration.

Registration information: Visit www.go.osu.edu/ODS25 for print and online registration forms, detailed session information, and hotel information. Availability may be limited, so early registration is encouraged. The registration deadline is February 28. Please contact me (shedekar.1@osu.edu) with any questions.

Training Schedule: Please see the attached flyer for a detailed agenda. Note that Day 1 on March 10th is optional for advanced participants.

Join OSU Extension at the Small Farms Conference in Wooster, Ohio

Ohio State Extension announced plans to host a Small Farm Conference in Wooster, OH on March 8th. The theme for this year’s Small Farm Conference is “Sowing Seeds for Success.”

Conference session topics are geared to beginning and small farm owners as well as to farms looking to diversify their operations. There will be five different conference tracks including Horticulture and Crop Production, Business Management, Livestock, Natural Resources, and Diversifying Your Enterprise. Check out the official program guide here. Continue reading Join OSU Extension at the Small Farms Conference in Wooster, Ohio →

Farm Accounting with Quicken Workshops Across the State

Financial record keeping is critical for farm businesses.  At a minimum, the records support the completion of the annual income tax forms and documents.  Having accurate and accessible data makes tax time smoother and less stressful.

Record keeping can Do More Than a Tax Return.  Records can be utilized to manage critical farm input expenses, calculate the cost of production, allocate income and expense to each farm enterprise, farm, or field location, build reports that describe the farm finances in real-time, and lead to stronger financial documents such as the annual balance sheet and income statement.

Is it time to re-evaluate how the farm keeps financial records? If so, OSU Extension is pleased to offer five Farm Accounting Workshops with Quicken across Ohio this winter.  These workshops will be held at:

  • Auglaize County, January 28 & 29, 2025 – 6:00 pm to 8:30 pm — Call: 419-910-6050 to RSVP
  • Jefferson County, February 4 & 5, 2025 – 6:00 pm to 8:30 pm — Call: 740-264-2212 to RSVP
  • Ross County, February 10 & 11, 2025 – 6:00 pm to 8:30 pm — Call: 740-702-3200 to RSVP
  • Fairfield County, February 12 & 13, 2025 – 6:00 pm to 8:30 pm — Call: 740-653-5419 to RSVP
  • Seneca County, February 20, 2025 – 9:30 am to 3:30 pm — Call: 419-447-9722 to RSVP

Continue reading Farm Accounting with Quicken Workshops Across the State →

Planning the Future of your Farm program options for In-Person or Online Classes

Each year, OSU Extension holds “Planning for the Future of Your Farm” workshops to help families with farm transition planning.  We offer both a webinar and in-person workshops at several locations across Ohio.  This farm transition workshop challenges farm families to actively plan for the future of the farm business.  Learn how to have crucial conversations about the future and strategies and tools that can help you transfer your farm’s ownership, management, and assets to the next generation. Teaching faculty for the workshop are David Marrison, OSU Extension Farm Management Field Specialist, and Robert Moore, Attorney with the OSU Agricultural & Resource Law Program.

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 and Strategies
  • Developing Your Team
  • Getting Your Affairs in Order
  • Selecting an Attorney

We encourage parents, children, and grandchildren to attend together to develop a plan for the future of your family farm. Continue reading Planning the Future of your Farm program options for In-Person or Online Classes →

2024 Virtual Soil Health Tour

Ohio State University Extension’s fourth annual Soil Health Tour is live for 2024! This year’s virtual tour partnered with Michigan State University to showcase conservation practices in action through the Western Lake Erie Basin of Ohio and Michigan. Five tour stops showcase individual farmers who have implemented different conservation practices on their farms. Each producer’s video interview with an Extension staff member discusses the practice they are utilizing, why they chose to implement it, benefits they have seen thus far, and changes they would make, if any if they did it all over again. In addition to those sites, we are showcasing 8 regional locations of a study that members of OSU Extension have completed over the past few years, looking at soil health across the state. To view the interactive StoryMap, visit go.osu.edu/SHTour24.

If you enjoy learning about conservation practices in action, consider joining us for an event on February 20th, 2025, at Northwest State Community College. This event, Success Stories of Conservation, will be a place for farmers, landowners, and technical support staff to openly discuss how conservation has worked for them, as well as their challenges with these practices. More information can be found at our website, waterqualityextension.osu.edu.

Registration Open: Basics of Grain Marketing Workshop January 16 & 17

Author: Wm. Bruce Clevenger, Field Specialist, Farm Management

Registration is now open for the Basics of Grain Marketing Workshop, January 16 & 17, 2025 at the OSU Extension Champaign County Office in Urbana, Ohio.  This in-person workshop offers education and farm-ready strategies on topics such as basis, market carry, margins, cash markets, forward and futures contracts, hedge to arrive and basis contracts, differed price, hedging, storage, and overviews on options, spreads, and crop insurance.  It’s “more than a 2-day workshop”, featuring pre-workshop activities on calculating grain cost of production and measure of risk comfort. The workshop will include grain marketing basics, applications, and activities, plus a panel of industry professionals.  A post-workshop grain marketing peer group will be offered to strengthen learning into action with webinar updates.  The workshop has 50 limited seats.

Expert instructors: Seungki Lee, The Ohio State University, Grant Gardner, University of Kentucky, and Ben Brown, University of Missouri.  Hotel block rate deadline: December 15, 2024.  Workshop registration deadline: January 3, 2025.  For more information and registration, visit https://go.osu.edu/grainmarketing

This workshop is possible with the support of grower checkoff dollars via the Ohio Soybean Council and Ohio Corn & Wheat.  This workshop is led by Ohio State University Extension and the Ohio State University Farm Financial Management & Policy Institute.

Join Us for Farm Office Live in 2025!

From the Farm Office Team

As we wrap up the year, the Farm Office Team would like to extend our heartfelt thanks to everyone who participated in our Farm Office Live webinars over the past year. Your engagement and support make these sessions impactful and worthwhile.

We are excited to announce the dates for our 2025 Winter Series and invite you to mark your calendars for these upcoming webinars. Sessions will take place on Fridays from 10:00 AM to 12:00 Noon on the following dates:

  • January 17
  • February 21
  • March 28
  • April 25

What to Expect

Farm Office Live webinars offer timely and essential updates for farm operations, from legislative changes to business management insights.

Here’s the Tentative Agenda for our first session on January 17, 2025:

  • Legislative Round-Up
  • Farm Business Analysis Program Update
  • Long-Term Care Update
  • Quarterly Fertilizer Update
  • Crop Input Outlook
  • Livestock Outlook
  • 1099 Reminders
  • Farm Policy & Farm Bill
  • Winter Program Update

Where to Find More Information

Stay up-to-date and access past recordings and slides on our website: Farm Office Live.

Save the Dates!

Don’t miss these opportunities to gain valuable insights and connect with experts who are here to help you navigate the ever-evolving agricultural landscape.

We hope you enjoy a wonderful holiday season, and we look forward to seeing you in 2025! As always, feel free to reach out if you have any questions.

Warm regards,
The Farm Office Team

Did you miss Farm Office Live: Farmer and Farmland Owner Tax Webinar 2024

On December 6, 2024, the Farm Office Team hosted their annual Farmer and Farmland Owner Tax Webinar, offering valuable insights into critical tax topics affecting the agricultural community. Designed to address the unique challenges farmers and landowners face, the session featured expert guidance from Barry Ward, David Marrison, Jeff Lewis, and Robert Moore.

Key Topics Discussed

The webinar provided in-depth discussions on the following topics:

  • Farm Economy and Tax Planning: Strategies to navigate tax implications in today’s agricultural economy.
  • Tax Planning for Low Income/Drought Years: Guidance for managing taxes during challenging financial years caused by adverse conditions.
  • Beneficial Ownership Information (BOI) Reporting: Understanding compliance requirements for BOI under new regulations.
  • Pending Sunset of Larger Estate Tax Exclusion Amount: Insights on planning for changes to the Unified Credit in 2026.
  • Residual Fertility/Fertilizer Deduction: Navigating deductions related to soil fertility management.
  • Clean Fuel Production Credit (I.R.C. § 45Z): Opportunities for farmers in clean fuel initiatives.
  • Current Agricultural Use Valuation (CAUV) Changes in 2024: Updates on CAUV calculations impacting property taxes.
  • IRC § 45Q – Credit for Carbon Oxide Sequestration: Leveraging carbon capture tax credits for sustainability efforts.
  • Farm Loan Immediate Relief under the Inflation Reduction Act: Clarifications on corrected 1099s for debt relief programs.
  • Taxability of USDA Discrimination Financial Assistance Awards: Determining the tax implications of these financial awards.
  • Sunsetting Tax Cuts and Jobs Act (TCJA) Provisions: Preparing for the expiration of key provisions affecting agriculture.

Access the Recording

Missed the live webinar or want to revisit key details? You can access the recording and slides:

Expert Guidance for Tax Planning

Each topic was tailored to help farmers and landowners make informed decisions during the 2024 tax season and beyond. The team provided practical advice for optimizing tax strategies, minimizing liabilities, and preparing for upcoming changes in the tax landscape.

Stay informed with updates from the Farm Office Team—your trusted resource for agricultural tax and management expertise!

NW Ohio Newsletter 2025

📬 The 2025 Northwest Ohio Newsletter is Coming!

Exciting news! The 2025 Northwest Ohio Newsletter will be hitting mailboxes near the end of December! 🗓️

Packed with the latest updates on agriculture, Extension programming, and community opportunities, this newsletter is your go-to resource for staying informed and connected.

Prefer to read online? 📲 Check out the Virtual Version here.

Stay tuned—there’s a lot to look forward to as we kick off a new year together! 🌾

#Agriculture #Extension #NWOhio #StayConnected #LeanOnYourLandGrant #PauldingCountyStrong #OSUE

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.

2024 Ohio Farm Custom Rates Released

Farm equipment in a field.

Article is taken from https://agcrops.osu.edu/newsletter/corn-newsletter/2024-21/2024-ohio-farm-custom-rates-released by Barry Ward, Eric Richer, CCA, John Barker, Amanda Bennett

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. Often, having someone else with specialized tools perform tasks is more cost-effective and saves time. Farm work completed by others is often referred to as “custom farm work” or more simply, “custom work”. A “custom rate” is the amount agreed upon by both parties to be paid by the custom work customer to the custom work provider.

Custom rates increased for the majority of field operations in 2024 as compared to surveyed rates in 2022 but the increases did vary by operation. Examples include an increase of 6% for Planting Corn (30 Inch Rows with Fertilizer Application), 5.6% for Harvesting Corn (Combine, Grain Cart, Haul Local to Farm), 21% for Spraying (Self-Propelled Sprayer, Crop Protection Chemicals), and 24% for Field Cultivator.

New field operations in this year’s survey and summary include drone/UAV application and cover crop seeding.

Continue reading 2024 Ohio Farm Custom Rates Released →

Women’s Tractor Safety and Operation held in Williams County

This event is a partnership between Williams and Steuben County Extension and is sponsored by Truland Equipment. The program is geared toward women in agriculture but is open to any participant.

  • Date & Time: Monday, April 8th 5:30-8:30 pm
  • Location: Truland Equipment, 2773 US-6, Edgerton, OH
  • Description: Participants have the opportunity to learn how to safely operate agricultural equipment in a fun, relaxed environment. Dinner is included in the cost.
  • Sponsored by Truland Equipment.
  • Dee Jepsen is the keynote speaker.
  • Registration: https://go.osu.edu/tractor_safety or call (419) 636-5608
    • Space is limited and registration is required by April 1st.
  • Cost: $25

Womens Tractor Operation and Safety program 4-8-2024 Williams County Official Flyer

Virtual Manure Monday Registration

Manure Monday webinars are back. Manure Mondays Registration Form is included in the link below. Join the Ontario Ministry of Agriculture, Food and Rural Affairs starting Monday, March 4th, 2024 at 2 pm to continue conversations about a variety of aspects dealing with manure management.

Ontario Ministry of Agriculture, Food and Rural Affairs invites you to the 2024 Manure Monday Series. Sessions will be delivered through Zoom.  The sessions are free. When you register, you will be registered for all sessions. Registration link click here. Session dates will be March 4, 11, 18, and 25 from 2:00 pm to 3:00 pm ET.

  • March 4 – Recycling Sand – Emerging Technologies for Sand-laden Manure
  • March 11th–Manure Application Logistics and Field Strategies –making the most of every minute of application
  • March 18th-Manure Additives –Overview of what’s available and how they work
  • March 25 –Composting Bedded Pack Barns -The Ontario Study.

If you have any questions please contact us at by phone at 1-877-424-1300 or by email at ag.info.omafra@ontario.ca.