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.

OSU Income Tax Schools

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

For well over 55 years, Ohio State University has been providing continuing education for tax preparers. Ohio State University offers income tax education designed for tax preparers with some experience preparing and filing federal tax returns for individuals and small businesses. Our schools also provide tax education for beginning professionals and for farmers and farmland owners.

Instruction focuses on tax law changes and on the problems faced in preparing individual and business (including farms) tax returns. Highly qualified instructors will explain and interpret tax regulations and recent changes in tax laws. These schools and webinars offer continuing education credits for attorneys, CPAs, EAs, CFPs, and other tax return preparers. More information can be found online: https://farmoffice.osu.edu/tax

Our two-day schools (and 4-part webinar) are designed for individuals who have some experience preparing and filing federal and state tax returns. The two-day courses are considered to be intermediate level. Highly qualified instructors will explain and interpret tax regulations and recent changes. Our two-day schools also have instructors from the Internal Revenue Service (IRS) and the Ohio Department of Taxation (ODT).

Some highlights include details of energy and vehicle tax credits, Beneficial Ownership Reporting (BOI), upcoming expiring provisions of the Tax Cuts and Jobs Act, and more. We have a couple of chapters in this year’s National Income Tax Workbook (NITW) that we haven’t had in a number of years that may be of interest – Real Estate Rental Activity Issues and Related Party Issues.

What sets our schools apart is our dedicated instructors, who work in the tax industry! We don’t just get you through the class; we get you through the tax filing season.

We also offer a two-hour Ethics Webinar and a six-hour Agricultural and Natural Resources Income Tax Webinar for additional continuing education credits. All of our courses are taught by some of the industry’s top experts!

Registration for our 2-day schools and four-part webinar includes a hard copy of the 600+ page National Income Tax Workbook prepared by the Land Grant University Tax Education Foundation (“LGUTEF”), access to past workbooks, the opportunity to order the 2025 Checkpoint Federal Tax Handbook at a substantial discount, and 50% off our Ethics/PSR Webinar.

Registration for 2024 is open and can be found by visiting https://go.osu.edu/tax2024

If you cannot register online, email Jeff Lewis (lewis.1459@osu.edu) to set up an alternative.

Dates and Locations for 2024 Income Tax Schools

Oct. 31 – Nov. 1 Ole Zim’s Wagon Shed, Gibsonburg (Fremont)

Nov. 4-5 Presidential Banquet Center, Kettering (Dayton)

Nov. 7-8 Old Barn Restaurant & Grill, Lima

Nov. 12-13 Muskingum County Conference and Welcome Center, Zanesville

Nov. 19-20 Ashland University, John C. Meyers Convocation Center, Ashland

Nov. 21-22 Hartville Kitchen, Hartville

Nov. 25-26 – Intro Course (Columbus)

Dec. 4-5 Nationwide & Ohio Farm Bureau 4-H Center, Columbus

Dec. 9, 10, 12, 13 Four-Part Virtual Webinar Series, Zoom

Dec. 16 – Ethics Webinar, Zoom

Dec. 19 – Ag Tax Issues Webinar, Zoom

Two-Day Tax Schools Topics Include:

  • Trusts and Estates
  • Related Party Issues
  • Limited Liability Company Issues
  • Business Entity Tax Issues
  • IRS Issues
  • Business Tax Issues
  • Real Estate Rental Activities
  • Agricultural and Natural Resource Tax Issues
  • Individual Tax Issues
  • New and Expiring Legislation
  • Rulings and Cases

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

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

In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Monday, Dec. 16th. The webinar is $30 for school attendees and $60 for non-attendees and is approved by the IRS and the Ohio Accountancy Board for continuing education credit.

A webinar on Ag Tax Issues will be held on Thursday, Dec. 19, from 8:45 a.m. to 3:30 p.m. If you are a tax practitioner who represents farmers or rural landowners or is a farmer or farmland owner who prepares your taxes, this webinar is for you. It will focus on key topics and new legislation related specifically to those income tax returns.

Registration, which includes the Ag Tax Issues workbook, is $180 if registered at least two weeks prior to the webinar. After November 29, registration is $230. Register by mail or online at:

Intro to Tax Preparation Course

Our new Introduction to Tax Preparation for the Beginning Tax Professional is offered for the second year. This year will be held in Columbus on Nov. 25-26 at the Nationwide & Ohio Farm Bureau 4-H Center. This introductory course seeks to not only introduce beginning tax professionals to tax vocabulary, concepts, and law but also inject real-world experience to help beginning tax professionals avoid mistakes a new preparer generally makes. We begin instruction by covering the basics, and by the end of Day 2, attendees will have completed a sample return. For more information on this course, see this page: https://farmoffice.osu.edu/tax/introduction-tax-preparation-course

For more information, participants may contact Barry Ward at 614-688-3959, ward.8@osu.edu, or Jeff Lewis at 614-247-1720, lewis.1459@osu.edu.

Farmer Tax Webinar 2024

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, the latest news on CAUV and property taxes in Ohio, and another reminder regarding changes to the Ohio Commercial Activity Tax (CAT). OSU Extension Educators Barry Ward, David Marrison, and Jeff Lewis will present this two-hour program via Zoom in a live webinar format. Individuals who operate farms, own property, or are involved with renting farmland should participate.

Topics to be discussed during this webinar include (subject to change based on tax law change):

  • Economic Outlook
  • Tax Planning for a Lower-Income Environment
  • Depreciation Update
  • Employee vs. Independent Contractor
  • Corporate Transparency Act/Beneficial Owners Information Reporting
  • 1099-K Changes
  • Basis Allocation Land Acquisition – Allocating Basis to Residual Fertility for Future Deductions
  • Defining Farm Income to Avoid Paying Estimated Tax
  • Keeping an Eye Forward on Tax Cuts and Jobs Act Provisions Sunsetting After 2025 Tax Year
  • Keeping an Eye Forward on Estate/Gift Tax Limitation
  • Ohio Tax Update (CAUV/Property Tax Update, CAT Changes, Beginning Farmer Tax Credit)

To register: https://go.osu.edu/register4fol

Ag Tax Issues Webinar

Tax practitioners, farmers, and farmland owners are encouraged to connect to the Agricultural and Natural Resources Income Tax Issues Webinar (via Zoom) on December 19th from 8:45 a.m. to 3:30 p.m. The event is sponsored by Income Tax Schools at The Ohio State University.

The webinar focuses on issues specific to farm tax returns related to agriculture and natural resources and will highlight timely topics and new regulations.

The program is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. The webinar will also benefit farmers who prepare and file their own taxes.

Tentative topics to be covered during the Ag Tax Issues webinar include:

  • New Legislation and Hot Topics
  • Tax Planning for Lean Years
  • Conservation Issues
  • Disaster and Drought Tax Issues
  • Entity Tax Issues: Split Interest Purchases, Partnership Issues
  • Expensing and Depreciation, with a deep dive on Section 179
  • Retirement Issues
  • Lease v. Purchase, Capital Leases on the Farm
  • Selling and Trading Property

 

The cost for the one-day school is $180 if registered by December 5th. After December 5th, the registration increases to $230. Additionally, the course has been approved for the following continuing education credits:

  • Accountancy Board of Ohio, CPAs (6 hours)
  • Office of Professional Responsibility, IRS (6 hours)
  • Supreme Court of Ohio, Attorneys (5 hours)

Registration includes the Agricultural Tax Issues Workbook. Early registration (at least two weeks prior to the webinar) guarantees that you’ll receive a workbook prior to the webinar.

The live webinar will also feature options for interaction and the ability to ask questions about the presented material.

More information on the workshop, including how to register, can be found at: https://go.osu.edu/2024agtaxissues

For any questions, please get in touch with Barry Ward at ward.8@osu.edu or Jeff Lewis at lewis.1459@osu.edu

2024 Agricultural Outlook and Policy Conference

Join us for the 2024 Agricultural Outlook and Policy Conference on November 19.

 

The 2024 Agricultural Outlook and Policy Conference is scheduled for Tuesday, November 19, 8 a.m. – 4 p.m., at the Nationwide & Ohio Farm Bureau 4-H Center on Ohio State Campus. The Agricultural Outlook and Policy Conference is the premier annual forum related to Ohio’s agricultural and food industry, covering issues important to producers, agribusinesses, and elected officials.

Register today

Agenda:

  • 8 a.m. Refreshments
  • 8:30 a.m. Energy Market Outlook w/ Brent Sohngen, Professor
  • 9 a.m. Labor Market Outlook w/ Margaret Jodlowski, Assistant Professor
  • 9:30 a.m. Food Retail Outlook w/ Jared Grant, Assistant Professor
  • 10 a.m. Coffee Break
  • 10:15 a.m. Farm Income Outlook w/ Ani Katchova, Professor and Farm Income Enhancement Chair
  • 10:45 a.m. Livestock Outlook w/ Chen-Ti Chen, Assistant Professor
  • 11:15 a.m. Macroeconomic Outlook w/ Ben Ayers, Nationwide
  • 12 pm Lunch and Remarks by Dean Cathann A. Kress
  • 1 p.m. Panel: “Farm Margins: Prospects and Coping Strategies for Lean Times Ahead” w/ Barry Ward, Lecturer, and Bruce Clevenger, Associate Professor and Field Specialist
  • 1:45 p.m. Coffee Break
  • 2 p.m. Trade Outlook w/ Ian Sheldon. Professor and Andersons Chair of Agricultural Marketing, Trade and Policy
  • 2:30 p.m. Grain Market Outlook w/ Seungki Lee, Assistant Professor
  • 3:15 pm Wrap Up

Special thanks to our sponsor: Ag Resource Management

ARM logo

Carbon Sequestration: for the Farmer and Landowner

Ohio State University Extension Energy Outreach Program is hosting “Carbon Sequestration: for the Farmer and Landowner” on October 29, 2024, from 8:00 to 9:30 a.m. You may join the call by going to go.osu.edu/carbon2024 or clicking the link.

 

 

 

Carbon Sequestration Panel:
Peggy Hall: Attorney & Director, Agricultural & Resource Law Program
Michael Estadt: Assistant Professor & Extension Educator, Pickaway County
John Porter: Outreach & Partnership Liaison | Truterra, LLC

New Pumpkin Production and Pest Management Guide Available

Cover shot of new pumpkin guide

A new 72-page guide, “A Modern Approach to Crop and Pest Management in Pumpkin – ANR 806”, was published in August 2024 to help both beginner and experienced growers produce a better crop. Thirteen specialists from Ohio State University, Michigan State University and Cornell University worked together to produce this guide which increases awareness of modern IPM practices such as mechanical weed control, cover crops, pollinator protection and negative impacts of certain pesticide mixtures. Basic topics like weed, insect and disease management are also covered, as well as the benefits of natural enemies and a pumpkin enterprise budget to measure overall profitability. In addition to colorful images and layman’s text to explain each topic, QR codes are sprinkled throughout the guide to provide deeper dives on most topics via factsheets, bulletins, websites and videos from specialists around the country. Although the guide was written for growers in the Midwest, most concepts will apply to growers in the Northeast and Southeast regions of the country.

Copies of the guide can be ordered and purchased at your local Extension county office or online at OSU Extension Publishing (https://extensionpubs.osu.edu/a-modern-approach-to-crop-and-pest-management-in-pumpkin/).

Pages of the new pumpkin guide

Daylength Effects on Seeding/Transplanting Dates for Fall-to-Spring Harvesting of Annual Specialty Crops

Whether growers are creating, discovering, or connecting with previously untapped markets, much is happening in Ohio annual specialty crop production that affects when crops are established and harvested and how they are managed in between.

For example, growers working with increasingly diverse markets must provide vegetables, flowers, herbs, and other crops meeting specific standards for size, color, weight, and other characteristics. Evolving standards continue to alter the mix of crops consumers/customers seek and/or their form – steadily rising interest in crops enjoyed around the world, micro or baby greens, small potatoes, and personal size melons are four common examples among many others.

Also, some markets are looking for Ohio or regionally grown products over more of the calendar year, challenging historical perspectives on seasonality.

Questions about seeding and transplanting dates naturally follow from these developments, especially since Ohio growers: (a) operate in locations with variable growing conditions and (b) use open field and/or semi-protected systems featuring low, mid, and/or high tunnels, creating additional complexity and opportunity.

Typical basic practice is to circle target harvest dates and confirm expected crop maturity, then count back to ideal seeding or transplanting dates, estimating based on likely near crop environments and other factors. As such, possible crop responses to light-temperature combinations expected to occur from seeding/transplanting onward are key. Selecting proper seeding/transplanting dates when only natural sunlight will be available relies on a few key principles.

For example, “growth” is defined as an increase in the amount of plant biomass whereas “maintenance” refers to the persistence of that biomass. Growth tends to require more light than short-medium term maintenance. This is one reason why established or harvest-ready crops can be maintained for weeks to months in various settings in fall-winter after growth has stopped due to much shortened days. Indeed, getting crops to market-ready status before growth stops due to inadequate light availability then maintaining them in saleable condition for weeks after is a core goal for many who produce and market fall-winter. Others look to get crops to a stage allowing them to overwinter successfully then complete growth and mature in early spring. Still others who also want to be first to the new year’s markets want to know how early seed or transplants can be set in late winter to utilize every available part of the expanding growth period. In all cases fall-to-spring, optimal temperatures help plants utilize whatever light is available but warm temperatures cannot fully replace or make up for low levels of light. In fact, high temperatures when light levels are unable to support growth are usually detrimental. This is one reason why some growers ventilate to cool their crop-filled high tunnels during clear but short days winter and early spring.

Crops differ widely in the amount of light (intensity x duration) required for them to grow. One rule-of-thumb is that most crops produced with sunlight only require at least ten hours of daylight to grow. Daylengths in Ohio are ten hours or longer between January 27 and November 14, on average. (You can see year-round daylengths at your location at https://www.timeanddate.com/astronomy/usa). Therefore, it is reasonable: (a) to target November 14 (on average) as the date by which most fall established crops should reach saleable condition and (b) to expect crops seeded or transplanted around January 27 (on average) to grow at rates tracking the increasing daylengths; i.e., very slowly at first and increasing as light levels increase. However, there are two important exceptions to these rules-of-thumb. First, some crops can grow when using sunlight alone when daylengths are less than ten hours but need to be identified carefully. Second, as mentioned earlier and shown in https://u.osu.edu/vegnetnews/2024/02/03/a-minimalist-approach-to-ensuring-fall-through-spring-vegetable-harvests/, https://u.osu.edu/vegnetnews/2024/02/17/high-tunnel-crop-and-market-period-diversity/, and grower experience, mid-late fall can be an excellent time to establish crops able to over-winter and mature early the following spring (e.g., garlic, carrot, some Brassicas), before or while new crops are being seeded/transplanted. Crops with this ability can further expand harvest and marketing periods.

Seeding/transplanting windows for many annual specialty crops expected to be harvested in 2024 or early in 2025 from naturally lit open field, or low, mid, and/or high tunnel plantings remain open but informed steps should be taken soon to utilize the time that remains.

 Midwest Mechanical Weed Control Field Day Returns!

 Midwest Mechanical Weed Control Field Day Returns!

Last year this event was held in Wooster, OH and it was a great success, with over 150 farmers in attendance. This year the event has rotated to West Lafayette, IN, home of Purdue University if you care to attend. A full day of weeding tool demonstrations, trade show, and cultivation education for both vegetables and row crops will be on display.

Champaign, IL. In partnership with Purdue University, this year’s Midwest Mechanical Weed Control Field Day will take place on Wednesday, September 11 at Purdue University’s Horticulture research station. 

At the morning Expo you can see weeding tools and speak with company reps from manufacturers in the US, Europe, and Japan, and meet the farmers in attendance from all over the region. At the morning education sessions, learn from experienced farmers and university weed scientists from surrounding states. ‘Weed control on the tillage spectrum’ will make the connection between tillage and weed management – with demos and talks on tarping for vegetables and plowing down cover crops with residue management in mind. 

A walk-behind tractor exhibition – ‘Walk-Behind Alley’ – features demonstrations of walk-behind tractors and hand tools. A wide variety of cultivators, hand tools, and the paperpot transplanting system will be shown. You can also visit the trade show exhibit booths to meet other supply companies, like equipment dealers for all manner of machinery, seed, tools, fertilizers, and soils. 

At noon, the field day will break for lunch – an opportunity for farmers to meet and network, or continue looking at trade show equipment and speaking with exhibitors. In the afternoon farmers follow the tractors out to the demonstration field, where corn, beets, and brassicas have been planted especially for the demonstrations. Many 3-point, camera-guided, autonomous, and belly-mounted cultivators and cultivating tractors will be demonstrated in the field and explained by manufacturers. These demonstrations will show how the machines should be mounted and properly adjusted according to crop and soil conditions, and will help farmers visualize how the implements can work on their own farms. 

Row-crop tools in demonstration include precision-controlled tine-weeders and several types of camera-guided cultivators with finger weeders and all manner of other tooling – see all types of knives, hilling discs, etc. Demonstrations will be held in 4’’ corn. 

Vegetable weeding tools include cultivating tractors past and present, a variety of belly-mounted and rear-mounted steerable tools, and cultivators from Japan! 

Registration for this full-day of learning and networking on mechanical weed control is just $75. Registration includes lunch and all the machinery demos you can handle. It is recommended that everyone register early as each year space runs out. 

This event is perfect for farmers and ag advisors who want to: see a particular weeding tool before buying it, learn how to adjust cultivators, see what is new in cultivation, or learn from other farmers. 

Here is the general information for the event: 

When: Wednesday, September 11, 2024 

Where: Purdue University – MEIGS Horticultural Research Farm 9101 S 100 E Lafayette, IN 47909

How Much: $75 (includes lunch) 

Register online at: https://thelandconnection.regfox.com/2024-midwest-mechanical-weed-control-field-day

*Walk-in registration will be available, but lunch and conference amenities are not guaranteed.

Field Day webpage: https://www.thelandconnection.org/event/2024-mmwcfd/

For more info on the event or to register by phone, contact Crystal at crystal@thelandconnection.org or (217) 840-2128. 

Inquiries for interviews on radio, print, and beyond are welcomed – Please reach out to Sam Oschwald Tilton, glacialdrift@protonmail.com, or 414-213-5337

Interested in exhibiting your products and connecting with farmers at the field day? Please contact us

Gummy Stem Blight of Cucurbits Confirmed in Ohio

This article was written by Dr. Francesca Rotondo.

Gummy Stem Blight, caused by Didymella bryoniae, is a significant disease affecting cucurbit crops like squash, pumpkins, cucumbers, and watermelons. It can impact plants at any growth stage. The disease is also a concern for greenhouse-grown cucumbers, affecting all above-ground parts of the plant.

The pathogen can be seed-borne or survive on organic debris from previous crops. The fungus spreads through two types of spores—ascospores, which are windblown, and pycnidiospores, spread by splashing water. Infection is highly dependent on moisture and temperature, with optimal conditions being 61 to 75°F. With warmer temperatures and changing climate conditions, the incidence and severity of gummy stem blight may increase due to more favorable conditions for the fungus.

The symptoms on the leaves include dark yellow or reddish-brown lesions appear, often starting at the leaf margins and progressing inward, leading to leaf death. On fruits the symptoms vary by crop, with winter squash often showing black rot. This rot can affect the rind, flesh, and seed cavity, with a noticeable growth of white and black fungus. Lesions on fruit are water-soaked and may lead to decay, especially at the site of attachment.

The disease management relies on chemical control (pages 128-129 of the MidWest Vegetable Production Guide) and cultural practices:

  • Use disease-free seeds.
  • Deeply plow crop residue after harvest.
  • Rotate crops to avoid growing cucurbits in the same location for 3 to 4 years.
  • Apply protective fungicides regularly.
  • Avoid fruit wounding during harvest and store at 45 to 50°F to prevent postharvest rot.
  • Resistant cultivars are currently unavailable.