Sitemap - 2026 - Farm CPA Report

How 2026 and 2025 PLC Payments Compare for Major Crops

Midwest Farmland Values Inch Up in Q1 2026 — But Cracks Are Showing

Updated 2025 ARC/PLC Payment Projections

Elevated 2026 ARC Benchmark Prices May Not Help Much for ARC Payments

The Rapidly Shrinking 2026 PLC Payment

Will We Get Any More From SDRP

Equipment Gains Not Automatically Farm Income for SDRP

A Personal Message From Paul

Sample Letter for the 75% Farm AGI attachment

Community Property States Can Hurt You

How the 2008 Farm Bill Helps Joint Filers Qualify for SDRP

Be Careful of R&D Credit Statute of Limitations

I meant Now Starting a Podcast

Paul on Ag Bull Media

Old Rules Apply on More Than 75% Farm Income

CPE in West Virgina in June

IRS Plans a Full-Year Pass on 280E for Medical Marijuana

We Think the IRS has a Glitch

What the Increase in Base Acres by State Might Look Like

Kustoff Bill Would Boost Section 199A Deduction to 23%, Expand QBI Eligibility

The Local FSA Offices Still Don't Know About OBBBA Changes

USDA Doubles SDRP Payments to 70%: Why Stage 1 Came in Hot and Stage 2 Came in Cold

Final SDRP Top Up is 35%

IRS Tries to Bring Amended Returns into the 21st Century

Start Thinking Now About Crop Insurance Deferral for the 2026 Harvest

Micro-Captive Insurers Have a Small Victory in Court

Three Deferral Likely Applies Starting in 2026

The 2026 EBL Limit is Much Lower Than the 2025 Limit

There are at Least Three AGI Tests for Farm Programs

Happy Tax Day

An Extension Allows More Time Not Time to Pay

Wheat May Pay More Than Corn

Payment Limits and Top-Ups Under SDRP

Will 2026 be Better for Corn Farmers Than 2024 and 2025

Link to AgriTalk

Another Reason to Elect a Reduced R&D Tax Credit

Will We Get Final Guidance From USDA This Week

No Direct Deposit? Your Refund Just Got Complicated

How High Can SDRP Top Up Go

IRS Provides Estimated Tax Penalty Relief for Farmers

Qualified Pass-Through Changes Will be in Effect for 2026 Crop Year

New Section 1062 — Spreading Out the Tax Bill on Farmland Sales

Meals on the Farm

Washington State’s Estate Tax Whiplash

Don't Delay Spousal Social Security Benefits

The Evolution of Base Acres

Update on Poll From Yesterday

A Poll - Are You Waiting for USDA Guidance on LLCs and S-Corporations

Why CPA's Should Not Sign USDA Certification

When is the 6% R&D Credit Applicable

How the R & D Credit is Calculated for Most Farm Operations

The Nuts and Bolts of the Beginning Farmer Program

Small Tweaks in 2025 ARC/PLC Projections

Harvest Meals No Longer Deductible in 2026

Any "L" Entity Has One Payment Limit for FBA

Will Implementation of new Qualified Pass-Through Entity Rules get Pushed to 2027

FBA is Still Stuck With Old Payment Rules

Will we Get a $1.1 Billion PLC Surprise in the WASDE Today

USDA Makes Technical Corrections to SDRP Stage 1&2 and Dairy Margin Coverage Programs

Does a Crop-Share Increase Payment Limits

OBBBA Made Enhancements to the Adoption Child Tax Credit

We Survived Day 1 of Disneyland

Disneyland Here We Come

A Poll on the March 1 Filing "Deadline"

Economic Substance and the Limits of Partnership Restructuring

IRS Issues Guidance on New Bonus Depreciation for Production Property

What Might 2026 PLC Payments Look Like

USDA Announces Sugar Assistance

Why Can't I Switch Our Farm to an LLC

Even Washington State Democrats are Learning that Millionaires can Leave the State

What Does a Homestead Exemption Mean in Minnesota?

USDA Provides Some Details on Specialty Crop Assistance

How Does an Extra 9.9% Washington State Income Tax Sound

Final Top Up on 2023 and 2024 ELRP Will be 8.2%

Qualifying Farm Real Estate Loans May See a Lower Interest Rate (or Rebate)

When $4.25 Really Means $4.80

Even with Large Losses, a Ranch in Texas is not a Hobby

How Would You Like to Have Your Estate Pay 35% Estate Tax to Washington State?

Chapter 12 Farm Bankruptcies Rising, but Still Lower than 20 Year Average

IRC Section 1062: Attachment Requirements for Form 1065 and Form 1120-S (Schedule K-1) and Sample Covenant

Which Came First: The Chicken or the Research Credit Study?

The §45Z Clean Fuel Production Credit: Clarity at Last?

How is the R&D Credit Calculated?

Off to Brazil and a Refresher on Deferring Income Taxes on Sale of Farmland

You May Qualify for a R&D Tax Credit

Additional Guidance from IRS on Electronic Payments

Form 8825 Has New Codes to Provide Information to the IRS

What is my 2026 Payment Limits

Changes to Charitable Contribution Deduction Starts Now

Observations From First Day of Ag View Executive Business Conference

At the Ag View Executive Business Conference Today

How Does My State Tax My IRA distribution?

2026 Ag Mentors Has Openings

Fifth Circuit Gives Big Win to Taxpayers on SE taxes

IRS Releases Final 2026 Form W-2s

Still Waiting on USDA Guidance on Entity Payment Limits

Bearish WASDE Yields Reduce 2025 ARC/PLC Estimates

Will 2025 ARC/PLC Payment Limit be $160,000

Conservation Programs Not Subject to AGI Testing in Certain Situations

How Many More Acres Under ECAP Versus FBA

Will Pass-Through Entity Rules Start for 2025 or 2026 Crop Years