Farm CPA Report

Farm CPA Report

Should You Switch to an S Corporation

Expanding on yesterday's post we discuss the pros and cons of switching to an S corporation to increase payment limits

Paul Neiffer's avatar
Paul Neiffer
Oct 14, 2025
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In yesterday’s post we discussed the new rules for qualified pass-through entities which includes an S corporation but not a regular C corporation.

If you currently farm as a C corporation and have multiple owners who are actively involved in farming and you know that your ARC or PLC payments in future years will substantially exceed the current payment limit of $155,000 (indexed), then you may want to consider switching to an S corporation.

However, there are certain things that you need to understand:

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