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.

Ohio State University Grain Marketing Update on October 18 – 7:30 AM

While you are harvesting or hanging out in the shop, join our OSU Extension Farm Management team on October 18 at 7:30 AM ! Listen in on Zoom.

OSU Extension invites Ohio grain producers to grab a cup of coffee and join a grain marketing conversation with Dr. Seungki Lee, Assistant Professor in the Department of Agricultural, Environmental, and Development Economics (AEDE) from 7:30 to 8:00 a.m. on October 18, 2024. During this webinar held via Zoom, Dr. Lee will provide insight on the October 11  World Agricultural Supply and Demand Estimates (WASDE) crop report and the current state of the Ohio grain market.

“This early morning webinar will be a great way for Ohio farmers to learn more about the factors impacting the corn, soybean, and wheat markets,” said David Marrison, Interim Director for OSU Extension’s Farm Financial Management and Policy Institute.

There is no fee to attend this webinar. Pre-registration can be made at go.osu.edu/coffeeandgrain. These webinars are sponsored by: OSU Extension, Farm Financial Management & Policy Institute (FFMPI), and the Department of Agricultural, Environmental and Development Economics (AEDE) all located in The Ohio State University College of Food, Agricultural, and Environmental Sciences (CFAES). More information can be found at: http://farmoffice.osu.edu.

Farm Doc Provides Look at PLC and ARC-CO Decision for 2024

Don’t miss the deadline of March 15, 2024.

OSU Extension appreciates permission to cross-post this article written by Farm Doc and published on January 16, 2024.

First Look at PLC and ARC-CO for 2024

by: Nick PaulsonGary Schnitkey, and Ryan Batts Department of Agricultural and Consumer Economics, University of Illinois, and Dr. Carl Zulauf, Department of Agricultural, Environmental and Development Economics, Ohio State University

Because the 2018 Farm Bill was extended, farmers will have the same commodity title choices in 2024 as they have since 2019.  These include the Price Loss Coverage (PLC), Agricultural Risk Coverage at the county level (ARC-CO), and ARC at the individual level (ARC-IC) programs. For the first time, the effective reference prices in 2024 for corn ($4.01) and soybeans ($9.26) will be above statutory reference prices ($3.70 for corn, and $8.40 for soybeans). Wheat’s effective reference price will remain at the statutory level of $5.50.  Those effective reference prices are well below 2024 ARC benchmark prices: $4.85 for corn, $11.12 for soybeans, and 1 for wheat.  As illustrated in the recently updated 2024 Farm Bill What-If Tool — a Microsoft Excel spreadsheet — ARC-CO will trigger larger payments when county revenues are driven by low yields, while PLC payments may be larger with moderately low prices and higher yields, as well as in scenarios with extremely low prices.

Payments from either PLC, and ARC-CO remain relatively unlikely for corn, soybeans, and wheat, even with lower prices expected for 2024.  There is a higher likelihood of ARC-CO triggering payments on corn and soybean base acres given the higher benchmark prices compared with PLC’s effective reference prices. However, PLC may be attractive if an individual is concerned about corn and soybean prices falling below $3.75 and $9.00 per bushel, respectively.  In addition, producers interested in using the Supplemental Coverage Option (SCO) insurance program will want to enroll in PLC.

Continue reading Farm Doc Provides Look at PLC and ARC-CO Decision for 2024

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!

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!

USDA National Ag Statistics Cash Rent Estimates release on Friday, August 25

The USDA NASS Ohio Cash Rent County Estimates for 2023 were released by NASS this past Friday. The attached Excel file contains the 2017 through 2023 county average estimates. This data can be accessed directly through NASS Quick Stats.

https://quickstats.nass.usda.gov/

Ohio NASS will have their formatted summary for 2023 available sometime in the near future: https://www.nass.usda.gov/Statistics_by_State/Ohio/Publications/County_Estimates/index.php

Attached is a Formatted PDF of the data for simpler viewing with a comparison of the change in cash rent for all counties in Ohio from 2017-2023.

May is Mental Health Awareness Month

By Sarah Noggle, OSU Extension, Paulding County

It is important to take a moment to reflect on the mental health challenges that farmers face year-round. Farming can be a rewarding profession, but it can also be incredibly demanding and isolating. From dealing with unpredictable weather and fluctuating markets to managing finances and family responsibilities, farmers carry a lot of stress on their shoulders.

The impact of mental health challenges on farmers is significant. According to a recent study by the American Farm Bureau Federation, 91% of farmers reported experiencing stress, anxiety, fatigue, or other mental health challenges. Furthermore, a 2020 study by the Centers for Disease Control and Prevention found that farmers have a higher suicide rate than the general population.

It is clear that we need to prioritize farmers’ mental health. Here are some steps we can take:

  1. Raise awareness: Let’s start by talking openly about mental health challenges in the farming community. This can help reduce the stigma around seeking help and encourage farmers to prioritize their mental health.
  2. Provide resources: There are many resources available to farmers who are struggling with mental health challenges. These include hotlines, support groups, and counseling services. Let’s make sure that farmers know about these resources and how to access them. One such resource is the website http://u.osu.edu/farmstress
  3. Foster community: Farming can be an isolating profession, but it doesn’t have to be. Let’s work to build strong farming communities where farmers can connect with each other and provide support. Our Paulding County farm families have opportunities to connect.
  4. Advocate for policy change: Policies that support farmers, such as fair prices and access to healthcare, can help reduce the financial and emotional stress that farmers face. If you are struggling to locate these resources, please reach out to me (Sarah Noggle).

As members of the farming community, we all have a role to play in prioritizing farmers’ mental health. Let’s work together to ensure that every farmer has the support and resources they need to thrive. Our community has many partnerships. I believe in prevention via awareness of programs such as Mental Health First Aid (MHFA), Question, Persuade, and Refer (QPR). For more information visit our Ohio State Farm Stress website https://go.osu.edu/farmstress

Stay safe while planting this spring season.

 

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

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

Needing Help on Rural Broadband in Ohio

Dear OSU Extension friends,

The Federal Communications Commission recently released new broadband maps that will be used to determine the amount of funding Ohio will receive to expand broadband access throughout the state via BEAD (the Broadband Equity, Access, and Deployment program).

To improve the maps and ensure Ohio receives as much support as possible, we need your help!

By Jan. 13, 2023, we need as many Ohioans as possible to check the federal maps, and if there is an inconsistency about their local internet availability, submit supporting information online.

To participate:

1) Share this email with all listservs that reach your community, as well as your broader network in Ohio.

2) Share the attached poster on social media, in your office building, and in commonly used spaces in your community.

3) Talk to as many people as you can. The more people who share their local status, the better!

If there are any questions about this effort, please contact David Civittolo, Ohio State University Extension interim assistant director for community development, at civittolo.1@osu.edu. Thank you for helping us bring high-speed internet to all Ohioans.

Directions for the Survey (As seen in the graphic)

It’s easy, follow these steps:

  1. Search for your address at: BroadbandMap.fcc.gov
  2. Click on the “Settings Symbol” and make sure ‘All Wired and Licensed Fixed Wireless’ is selected under Technology (See picture)
  3. Is the location status correct? If not, click ‘Availability Change’
  4. Can the listed service providers deliver at the internet speeds displayed? If not, click ‘Availability Change’

If you have any questions, visit our website at broadband.ohio.gov or email us at broadbandohio@development.ohio.gov

 

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

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

USDA Video Showcases Key Partnerships Driving Science-Based Conservation in Western Lake Erie Basin

A new USDA video provides a closer look at the collaborative partnerships driving innovative water quality assessment and conservation in the Western Lake Erie Basin. The video, Science-Based Solutions: Leveraging Partnerships to Protect the Western Lake Erie Basin, shows how USDA’s Conservation Effects Assessment Project (CEAP) watershed studies in the Western Lake Erie Basin bring researchers, farmers, government agencies, and nonprofit organizations together to develop science-based solutions and strategically place them where they can deliver the greatest conservation benefits.

Under CEAP, a network of researchers, from government agencies to universities, work together to monitor the impact of conservation practices on the landscape. These studies directly inform USDA’s Natural Resources Conservation Service programs, practices, and planning and ensure that the agency provides technical and financial assistance to landowners to develop and implement impactful conservation plans.

Regional partnerships like those driving conservation efforts in the Western Lake Erie Basin have proven to be effective, as demonstrated by the recently released USDA report, Conservation Practices on Cultivated Cropland: A Comparison of CEAP I and CEAP II Survey Data and Modeling.

CEAP is a multi-agency effort to quantify the environmental effects of conservation practices and programs and develop the science base for managing the agricultural landscape for environmental quality. Project findings will be used to guide USDA conservation policy and program development and help conservationists, farmers and ranchers make more informed conservation decisions.

When the Rain Won’t Let Up

By:  Bridget Britton, Behavioral Field Specialist, OSU Extension

Each morning when waking up recently it feels as though we look out the window and it is either raining or has rained overnight. Farmers are natural meteorologists and are in tune with what is going on with the weather at any given hour of the day.

According to Aaron Wilson, Ohio State University Extension climatologist, there has been measurable rainfall on all but 3 days so far in the month of April. Wet weather and planting delays are sources of additional stress. Though we can’t know for sure when the fields will dry up enough to plant, there are things you can do to keep some of the stress from overwhelming you.

  • Get moving: This is normally when the physical activity starts ramping up. You might not be out busy in the fields yet but start prepping your body and mind now by doing whatever exercise you enjoy to get in the right mindset. This “exercise” might include working on equipment, cleaning your shop, or catching up on things you’ve been putting off.
  • Make time for laughs: Have you ever heard laughter is the best medicine? Well, it might not be the best, but it can help. Make sure you find time to spend with your funny family member or employee. You know who they are. Continue reading When the Rain Won’t Let Up