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Accounting and Taxation

Research by Topic: Estate Planning & Taxation
National Agricultural Law Center
This website provides a variety of resources relevant to agricultural estate planning and taxation, including links to major statutes, regulations, case law, and other research publications.  It also provides links to additional websites with in-depth information on topics ranging from succession planning to federal estate and gift taxation.

Small Farm Tax Guide
Rural Tax Education
This website provides access to a tax guide for owners and operators of small and medium-sized farms.  Among the topics covered in the guide are farm income and farm deductions, tools for managing tax liability, farm transfer, and tax reporting and payment.

Publication 225, Farmer’s Tax Guide
Internal Revenue Service (IRS)
This website provides access to a publication explaining how federal tax laws apply to farming.  The publication is intended to serve as a guide for calculating farm tax and completing farm tax returns.

Topics: Tax and IRS
Center for Agricultural Law and Taxation at Iowa State University
This website “provides timely, critically objective information to producers, professionals and agribusinesses concerning the application of important developments in agricultural law and taxation.”  The resources available include links to Internal Revenue Service (IRS) guidance documents and draft tax forms.

Tax Protests for Properties Near Factory Farms
Environmental & Natural Law Clinic at Vermont Law School
This website provides resources to property owners who live near a factory farm and wish to challenge their property tax assessment because they believe the assessor did not adequately consider the factory farm’s presence.  Resources include state-specific information and a factory farm impact fact sheet, among others. 

Farm Business Entities
Farm Commons
This webpage provides a chart comparing various business organizational structures, and an outline for how to create an LLC (Limited Liability Corporation).