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| Some Farm Families are Underpaying Their Self-Employment Tax
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| Gary J. Hoff |
| ALTB_08-01, January 2008 |
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Abstract
If both husband and wife are receiving USDA farm program payments they may be underpaying their self-employment tax. Except for crop share landlords, a participant must actively participate in the farming operation to qualify for payments. This means each person also is liable for self-employment tax on the profits created by the farming operation.
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Click here for Adobe's PDF format.
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| Self Employment Tax Treatment of CRP Payments
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| Gary J. Hoff |
| ALTB_07-08, November 2007 |
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Abstract
As the end of 2007 nears, farmers may be able to save thousands of dollars of federal income tax or self employment tax with adequate planning. In this article Gary Hoff describes some of the possible areas for tax saving.
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Click here for Adobe's PDF format.
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| Yearend Farm Tax Planning Considerations
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| Gary J. Hoff |
| ALTB_07-07, November 2007 |
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Abstract
As the end of 2007 nears, farmers may be able to save thousands of dollars of federal income tax or self employment tax with adequate planning. In this article Gary Hoff describes some of the possible areas for tax saving.
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Click here for Adobe's PDF format.
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| Conservation Easements: Act Quickly to Take Advantage of 2006 Tax Law
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| Paul Queck and Gary J. Hoff |
| ALTB_07-06, August 2007 |
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Abstract
Farmers and ranchers can protect their land from urban sprawl and qualify for an enhanced federal tax deduction. However, they must act quickly as the federal law granting the enhanced deduction is set to expire December 31, 2007.
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Click here for Adobe's PDF format.
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| Tax Reporting of Alcohol Credit Pass-Through from Cooperative
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| Gary Hoff |
| ALTB_07-02, February 2007 |
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Abstract
Investors in limited liability companies and members of cooperatives with ethanol plants may receive various tax forms reporting income and losses, and credits. This article describes the tax consequences of the ethanol-related income, losses, and credits reported to investors and co-op members.
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Click here for Adobe's PDF format.
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