Rural Tax Education

Rural Tax
Education

As Administered by the National Farm Income Tax Extension Committee

Considering the Residual Fertility Deduction
In recent months, there have been many questions from farmers and their advisors about the so-called “residual fertility” deduction. Read more about the laws and concerns regarding this deduction. Read the article here. 

Farmers, ranchers and other agricultural producers and Extension educators will find resources for agriculturally related income and self-employment tax information that is both current and easy to understand.

Tax issues are important for agricultural operations because income and self-employment taxes are a major cost and also because more and more USDA programs are being linked to a producer’s federal income tax return.

For more great information and resources, check out https://www.farmers.gov/working-with-us/taxes and https://agftap.org/
             
       

Tax Topics

Explore essential tax topics tailored for agricultural producers, including managing income taxes, disaster-related tax relief, and more to help maximize your farm’s financial health.

 
Webinars
Free Upcoming Webinar:
Tax Considerations for Agri-Tourism Operations
May 27, 2025 1:30 PM ET
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Previous Webinars:
Tax Code Definitions of Farmer
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IRS Form 1099 Issues: Proper Reporting and Correcting Errors
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Additional Previous Webinars
 

Rural Tax Resources

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Contact Us

Email: info@ruraltax.org
In your email, please provide us with detailed information about your inquiry and which state/region you are contacting us from so that we can connect you with the correct contact.

Small Farm Tax Guide
Small Farm Tax Guide
Tax management is an integral part of farm management. Tax considerations may have a major effect on the timing of income and deductions.
View Tax Guide
Farm Income Tax Estimator Tool
Farm Income Tax Estimator Tool
This tool can help estimate your tax liability. It is for informational and educational purposes only.
View Farm Tax Estimator

National Farm Income Tax Extension Committee

Clemson Tax School
Colorado State University
Dyson Cornell SC Johnson College of Business
Iowa State University
Kansas State University
North Carolina University
Ohio State University
Oklahoma State University
Texas A&M University
University of Arizona
University of Florida
University of Illinois Tax School
University of Kentucky
University of Minnesota Extension
University of Nevada
University of Vermont
Utah State University Extension
This information is intended for educational purposes only. You are encouraged to seek the advice of your tax or legal advisor, or other authoritative sources, regarding the application of these general tax principles to your individual circumstances. Pursuant to Treasury Department (IRS) Circular 230 Regulations, any federal tax advice contained here is not intended or written to be used, and may not be used, for the purpose of avoiding tax-related penalties or promoting, marketing or recommending to another party any tax-related matters addressed herein.