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Correction: The 2025 ARC/PLC Limit Really Is $160,000
We are always willing to admit when we get something wrong
Aug 7
•
Paul Neiffer
31
An NOL Carryover Is Not Farm Income
This helps for the more than 75% test
Aug 7
•
Paul Neiffer
26
You Can Still Add Income After Year-End
Many times we need to increase income not decrease it
Aug 6
•
Paul Neiffer
21
Will a Late S Election Get You More Than One Payment Limit for 2026?
Probably Not
Aug 6
•
Paul Neiffer
20
Where the Dirt Sits Can Change Your State Tax Bill by Six Figures
Some states allow a full deduction for the sale of farmland
Aug 5
•
Paul Neiffer
9
Comparing the Top 10 Ag States: 2024 Versus 2022
We review how livestock states have gained on crop states
Aug 4
•
Paul Neiffer
29
Don't Miss the August 17 Deadline to File CCC-943 for Your Extra ECAP Payment
We mentioned this a couple of weeks ago, but wanted to remind you now
Aug 3
•
Paul Neiffer
23
1
July 2026
Ag Tax University Launches ATU Field Notes for Farmers
Ag Tax University is a company that Penny Wade Smith and I own that provides CPE to tax professionals such as CPAs, but we also provide guidance for…
Jul 31
•
Paul Neiffer
33
1
2
Beginning Farmers Get a Nice Boost
But watch out for the 10% Rule
Jul 30
•
Paul Neiffer
27
1
Gifting Farm Assets to a Dying Spouse for a Full Step-Up
Powerful, and Full of Traps
Jul 29
•
Paul Neiffer
28
4
2025 ARC/PLC Limit is Really $150,880
The 5.7% sequestration limit is applied after the payment limit
Jul 28
•
Paul Neiffer
29
2
3
FSA Tells Us How Spouses Split Income for the 75% Farm Income Test
If your MFJ income is over $900k, then you can split income based on MFS
Jul 27
•
Paul Neiffer
26
2
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