Agriculture Tax Center
Tax Tips - Agriculture
This section offers more than helpful tax tips. Other topics include: whether crop insurance and crop disaster payments are taxable, farm income averaging, when a commodity credit corporation loan becomes income, and much more.
Tax Laws and Regulations - Agriculture
This page provides links to recent revenue rulings and court cases, legal determination of business use of the home and other regulations for the small business.
Audit Technique Guides – Agriculture
The Audit Technique Guides (ATGs) are for use by IRS employees conducting audits and as information for taxpayers and practitioners.
Financial Resources - Agriculture
This section provides you with direct links to many commonly-used financial resources for small businesses.
Reporting Farm Income and Expenses
To educate taxpayers about their filing obligations, this fact sheet highlights some income sources and deductible business expenses of farmers.
Forms and Publications to Assist Farmers
This article contains links to Forms and Publications of interest to farmers.
Foreign Agricultural Workers
For U.S. tax purposes, Farm Workers may be treated differently than other foreign employees.
Pub 225 – Farmers Tax Guide
This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return.
Publication 51 (Circular A), Agricultural Employer’s Tax Guide
This publication is for employers of agricultural workers (farm workers). It contains information that you may need to comply with the laws for agricultural labor (farm work) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax.
Trends and Statistics - Agriculture
This site provides industry-specific and general survey results that should be of interest to the small business owner.
Conservation Reserve Program “Annual Rental Payments” and Self-Employment Tax
This section offers information on the United States Department of Agriculture (USDA) Conservation Reserve Program (CRP) and the proper reporting of annual rental payments.
General Information for Businesses
Tax Information for All Small Businesses
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.
Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.