Farm Labor

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.

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! →

2023 Small Farm Conference Registration Open!

Ohio State Extension announced plans to host a Small Farm Conference in Mansfield Ohio on March 11, 2023.  The theme for this year’s Mid-Ohio Small Farm Conference is “Sowing Seeds for Success.”

Conference session topics are geared toward beginning and small farm owners as well as farms looking to diversify their operations.  There will be five different conference tracks including Farm Office, Horticulture and Produce Production, Livestock, Agritourism/ Marketing, and Natural Resources.

Some conference topic highlights include: How to purchase our family farm, food animal processing, beekeeping, sweet corn, blueberry and pumpkin production, small ruminant nutrition, agritourism laws, fruit tree pruning, and cut flower diseases.

Anyone interested in developing, growing, or diversifying their small farm is invited to attend including market gardeners, farmers market vendors, and anyone interested in small farm living.

Attendees will have the opportunity to browse a trade show featuring the newest and most innovative ideas and services for their farming operations. The conference provides an opportunity to talk with the vendors and network with others.

The Conference will take place from 8:30 a.m. – 3:00 p.m. at the Mansfield OSU Campus in Ovalwood Hall, just minutes from I-71 and US Rt 30.

For conference and registration call OSU Extension Morrow County at 419-947-1070 or OSU Extension Knox County at 740-397-0401. Please follow this link to register for the conference: https://go.osu.edu/2023osusmallfarmconf

2023 Session Descriptions

Small Farm Conference Brochure 2023

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 →

New Pesticide Applicator Crash Course Open for Registration

As advertised in the NW Ohio Newsletter in 2023 a New Pesticide Applicator class. This class will help new pesticide applicators prepare for the Ohio Department of Agriculture pesticide applicator license test in CORE and cereal and grain crops (private category 1/commercial category 2c) as well as recordkeeping after you have obtained the license. Study guides will be provided with registration along with other resources. Study books from the OSU Extension Publications store are available at an additional cost. The books can be ordered via our office by calling (419)399-8225 or by ordering online at https://extensionpubs.osu.edu/. An additional study by the participants is encouraged beyond the two hours spent in class. Although this class will help prepare participants in Core (applying pesticides properly and safely) and Category 1 (Grain & Cereal Crops), other resources will be made available for additional study in other certification categories.

The class will be held on Thursday, February 16 from 9:30 AM-12:00 PM. The class will be held in person.

Location: Paulding County Extension Office, 503 Fairground Drive, Paulding, OH 45879

Cost: $25

Registration information: RSVP is mandatory with the deadline of February 15. Seating is limited. No walk-ins are available.

Registration link: https://go.osu.edu/23pestcrash or you can register via the QR Code below.

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 →

OSU Extension to Hold Planning for the Future of Your Farm Webinar Series in 2023

Family farming. Farmers grandfather with little grandson in a corn field. experienced grandfather explains to grandson the nature of plant growth.

OSU Extension will be hosting a four-part “Planning for the Future of Your Farm” webinar series on January 23 and 30 and February 6 and 13, 2023 from 6:30 to 8:00 p.m. 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.

Full details on this opportunity can be found here.

Direct Link to Registration

Three Extension professionals named as field specialists, Farm Management at Ohio State

COLUMBUS, Ohio–Bruce Clevenger, David Marrison, and Eric Richer have been hired as field specialists in farm management for Ohio State University Extension in The Ohio State University College of Food, Agricultural, and Environmental Sciences (CFAES).

The three new specialists, who previously have served as OSU Extension county educators, will begin their new roles on Nov. 1, said Jacqueline Kirby Wilkins, associate dean, and director, OSU Extension.

“Farm management is an extremely important topic in the agriculture industry, and OSU Extension has determined that the best way to address this top priority is to install several professionals to coordinate their efforts across the state,” Wilkins said. “Bruce, David, and Eric are experts in this field, and each also has a specialized area of interest that will contribute to the industry as a whole and really help meet the needs of our clientele.” Continue reading Three Extension professionals named as field specialists, Farm Management at Ohio State →