By Tyler Davis
Published Jan 8, 2020
Overall, these final regulations did a great job of answering most of the open farming & agribusiness questions proposed by tax practitioners... However, these proposed regulations failed to address many of the concerns expressed by tax practitioners related to the implications of the Opportunity Zone program for agriculture businesses or farmers... While this conclusion is clear from a traditional commercial real estate perspective, farmers and agribusinesses expressed concern about how to qualify from an agricultural land perspective... So, uncertainty existed around what land investments and land improvements would qualify for the Opportunity Zone program in the agriculture industry... Farmers and agribusiness entities that sell assets used in a trade or business for a capital gain no longer have to wait until the end of the tax year to invest their capital gains into an opportunity zone project...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Updated May 14, 2020
This is the second of a two-part series focusing on tax savings, planning opportunities, and other tax considerations for year-end 2019. Part I, published on AgFuse in November of 2019, focused on planning opportunities for farmers with higher than expected earnings in 2019 while Part II focuses on tax planning opportunities for farmers with lower than expected current year performance... One of the major goals in this scenario is to avoid a tax loss for the year because the new loss rules in effect for farmers are much different than they were before the passage of the Tax Cuts and Jobs Act of 2017... Tyler Davis is a CPA who works for SVN Saunders Ralston Dantzler real estate as an asset manager and advisor. SVN Saunders Ralston Dantzler was founded by Dean Saunders in 1996 and is a leading agricultural land brokerage based in Lakeland, FL...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Mar 28, 2020
Late in the afternoon on Friday, March 27th, the United States House of Representatives passed the $2 trillion federal relief package called Coronavirus Aid, Relief, and Economic Security Act (CARES)... However, income phase-out limits begin at $75,000 of Adjusted Gross Income (AGI) for a single filer and $150,000 AGI for a married couple filing jointly... This provision is vitally important and will help individual farmers and workers at agribusinesses and farming operations... 5 times their average monthly payroll (with a maximum loan of $10 million). The portion of these loans used on rent, payroll, mortgage, and utilities by the company in the first eight weeks will be forgiven by the Federal government...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Nov 1, 2019
This is the first of a two-part series focusing on tax savings, planning opportunities, and other tax considerations for farmers and agriculture businesses for year-end 2019. Part I focuses on when a farming taxpayer has higher than expected earnings in 2019 while Part II, which was published on AgFuse... One of the major tax planning opportunities for farmers is the ability to make an income averaging election, which is discussed in detail in The Top 10 Accounting & Tax Benefits for Farmers & Farming Businesses. As discussed in this article, Certain qualifying farming businesses can elect to be taxed on an average tax rate of their running three years of income... For further details, please see this IRS chart2019 IRA Deduction Limits - Effect of Modified AGI on Deduction if You Are Covered by a Retirement Plan at Work | Internal Revenue Service2017 IRA Deduction Limits - Effect of Modified AGI on Deduction if You Are Covered by a Retirement Plan at WorkOne final tax planning opportunity relating to capital gains triggered in 2019 is to put those capital gains in a Qualified Opportunity Zone Fund...
Categories: Ag Policy, Agribusiness
Published May 3, 2019
We are an international nonprofit organization, registered in the US and Canada, that focuses on health and safety for the next generation of agriculture We collect this data via a survey completed by students. With our international standardized survey we can now compare students from US, Canada, Australia, Denmark and Sweden. Doing our part to help protect the most noble industry on this planet. ...
Categories: Ag Policy, Agribusiness
Business Title: AgFuse LLC
Job Title: Adminstrator
About: AgFuse is a social media network created specifically to connect farmers and agriculture professionals throughout the world.
Interests:
Corn, Cotton, Peanuts, Soybeans, Wheat, Vegetables, Rice, Canola, Sorghum, Beef, Dairy, Poultry, Swine, Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Timber, Marketing, Agribusiness
Business Title: Better Your Workforce Better Your Company
Job Title: Other Ag Professional, Ag Search Professional
About: AG HeadHunters is a consulting firm focused on recruiting and training services for agriculture. We understand the complexities of finding, landing, and keeping talented employees; it is the greatest challenge and highest on-going cost of every company. Our mission is to assist our clients in effectively hiring critical employees that stay and remain engaged. Learn more at www.agheadhunters.com
Interests:
Canola, Corn, Cotton, Organic Row Crops, Peanuts, Rice, Sorghum, Soybeans, Wheat, Beef, Dairy, Feed, Grass-Fed Livestock, Poultry, Specialty Livestock, Swine, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Tools, Conservation Easements, Conservation Plans, Cover Crops, NRCS, Hemp, Orchard Crops, Organic Specialty Crops, Tree Nuts, Vegetables, Fishing, Homesteading, Horses, Hunting, Timber, Tobacco
Public
California and Arizona real farm radio, providing current, relevant, and interesting agriculture news. We are proud to serve the agriculture community. AgNet West is based in California.
Interest:
Corn, Cotton, Peanuts, Soybeans, Wheat, Vegetables, Rice, Canola, Sorghum, Beef, Dairy, Poultry, Swine, Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Timber, Marketing, Agribusiness, Crop Protection, Crop Scouting, Fertility, Soil Health, Sustainable Agriculture
Business Title: Steaglo
Job Title: Farmer, Other Ag Professional, planning and mapping
Interests:
Canola, Corn, Cotton, Organic Row Crops, Peanuts, Rice, Sorghum, Soybeans, Wheat, Beef, Dairy, Feed, Grass-Fed Livestock, Poultry, Specialty Livestock, Swine, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Purchasing, Repair, Shops, Tools, Conservation Easements, Conservation Plans, Cover Crops, NRCS, Hemp, Orchard Crops, Organic Specialty Crops, Tree Nuts, Vegetables, Fishing, Homesteading, Horses, Hunting, Timber, Tobacco
Business Title: AgFuse LLC
Job Title: Adminstrator
About: AgFuse is a social media network created specifically to connect farmers and agriculture professionals throughout the world.
Interests:
Corn, Cotton, Peanuts, Soybeans, Wheat, Vegetables, Rice, Canola, Sorghum, Beef, Dairy, Poultry, Swine, Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Timber, Marketing, Agribusiness
Business Title: Better Your Workforce Better Your Company
Job Title: Other Ag Professional, Ag Search Professional
About: AG HeadHunters is a consulting firm focused on recruiting and training services for agriculture. We understand the complexities of finding, landing, and keeping talented employees; it is the greatest challenge and highest on-going cost of every company. Our mission is to assist our clients in effectively hiring critical employees that stay and remain engaged. Learn more at www.agheadhunters.com
Interests:
Canola, Corn, Cotton, Organic Row Crops, Peanuts, Rice, Sorghum, Soybeans, Wheat, Beef, Dairy, Feed, Grass-Fed Livestock, Poultry, Specialty Livestock, Swine, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Tools, Conservation Easements, Conservation Plans, Cover Crops, NRCS, Hemp, Orchard Crops, Organic Specialty Crops, Tree Nuts, Vegetables, Fishing, Homesteading, Horses, Hunting, Timber, Tobacco
Business Title: Steaglo
Job Title: Farmer, Other Ag Professional, planning and mapping
Interests:
Canola, Corn, Cotton, Organic Row Crops, Peanuts, Rice, Sorghum, Soybeans, Wheat, Beef, Dairy, Feed, Grass-Fed Livestock, Poultry, Specialty Livestock, Swine, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Purchasing, Repair, Shops, Tools, Conservation Easements, Conservation Plans, Cover Crops, NRCS, Hemp, Orchard Crops, Organic Specialty Crops, Tree Nuts, Vegetables, Fishing, Homesteading, Horses, Hunting, Timber, Tobacco
Business Title: MichiganAgToday
Job Title: Other Ag Professional, Farm broadcaster
About: Farm director for the Michigan Ag Today radio network. My coverage is diverse as Michigan's crop offerings: field crops, specialty crops, and livestock.
Interests:
Wheat, Corn, Soybeans, Beef, Poultry, Swine, Feed, Dairy, Crop Protection, Soil Health, Irrigation, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, News, Marketing, Agribusiness, Farmland and Real Estate, Ag Policy, Cover Crops, NRCS, Vegetables, Orchard Crops, Hemp, Timber, Hunting
Business Title: Farm Flight
Job Title: Other Ag Professional, CEO
About: Hi! I am a partner at Farm Flight LLC. Our goal as a company is to make high-resolution and consistent imagery available to anyone who wants it. With the use of drones, we are able to highlight and quantify important data points at affordable and consistent rates, saving you time and money.
Interests:
Corn, Cotton, Peanuts, Soybeans, Wheat, Vegetables, Rice, Canola, Sorghum, Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Marketing, Agribusiness, Apps, Telemetry, Ag Commentary, News, Accounting and Bookkeeping, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Purchasing, Repair, Shops, Tools, Conservation Easements, Conservation Plans, NRCS, Hemp, Orchard Crops, Organic Specialty Crops, Tree Nuts, Fishing, Homesteading, Horses, Hunting, Timber, Tobacco
Job Title: Farmer
Interests:
Corn, Soybeans, Beef, Feed, Crop Protection, Crop Scouting, Fertility, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Operating a Farm, Taxes, Projects, Purchasing, Repair, Shops, Tools, Cover Crops
Job Title: Other Ag Professional, Farmer
Interests:
Canola, Corn, Cotton, Organic Row Crops, Peanuts, Rice, Sorghum, Wheat, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Purchasing, Repair, Shops, Tools, Conservation Easements, Conservation Plans, Cover Crops, NRCS, Hemp, Organic Specialty Crops, Vegetables, Fishing, Homesteading, Horses, Hunting, Timber, Tobacco
Job Title: Veterinarian
Interests:
Corn, Cotton, Organic Row Crops, Peanuts, Rice, Soybeans, Wheat, Beef, Dairy, Feed, Grass-Fed Livestock, Poultry, Specialty Livestock, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes, Projects, Tools, Conservation Easements, Conservation Plans, Cover Crops, NRCS, Hemp, Orchard Crops, Organic Specialty Crops, Tree Nuts, Vegetables, Fishing, Homesteading, Horses, Tobacco
Business Title: Sorrels Farms, Canadian Hills Produce, And Sorrels Custom Harvesting
Job Title: Owner
Interests:
Cotton, Soybeans, Wheat, Vegetables, Canola, Sorghum, Beef, Cover Crops, Ag Policy, Precision Agriculture, Irrigation, Marketing, Agribusiness
Business Title: Seitec Genetics
Job Title: Ag Retail Professional, Crop Consultant, Other Ag Professional, corn breeder
Interests:
Corn, Cotton, Organic Row Crops, Peanuts, Rice, Sorghum, Soybeans, Wheat, Beef, Dairy, Feed, Grass-Fed Livestock, Poultry, Swine, Crop Protection, Crop Scouting, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Operating a Farm, Tools, Conservation Plans, Cover Crops, NRCS, Vegetables, Homesteading, Hunting
Public
California and Arizona real farm radio, providing current, relevant, and interesting agriculture news. We are proud to serve the agriculture community. AgNet West is based in California.
Interest:
Corn, Cotton, Peanuts, Soybeans, Wheat, Vegetables, Rice, Canola, Sorghum, Beef, Dairy, Poultry, Swine, Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Timber, Marketing, Agribusiness, Crop Protection, Crop Scouting, Fertility, Soil Health, Sustainable Agriculture
Public
We are interested in gathering experiences, solutions and history of organic methods in citrus production. As well as record and document unique policy and market access hurdles organic citrus growers face in each different region of the world.
Interest:
Organic Row Crops, Crop Protection, Fertility, Irrigation, Soil Health, Sustainable Agriculture, Apps, Precision Agriculture, Telemetry, Ag Commentary, Marketing, News, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Operating a Farm, Conservation Easements, Conservation Plans, Cover Crops, Orchard Crops, Organic Specialty Crops, Homesteading
Public
We are innovators, real estate specialists, and hands on problem solvers, serving buyers & sellers of country real estate, timber, and commercial real estate in the Carolinas.
Interest:
Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Timber, Marketing, Agribusiness
Public
Here is a group for growers of specialty crops to come together.
Interest:
Orchard Crops, Organic Specialty Crops, Tree Nuts, Crop Protection, Crop Scouting, Fertility, Soil Health, Sustainable Agriculture, Precision Agriculture, Ag Commentary, Marketing, News, Accounting and Bookkeeping, Ag Policy, Agribusiness, Farm Management, Farmland and Real Estate, Human Resources, Operating a Farm, Succession Planning, Taxes
Public
A digitally native foodtech and agtech venture capital firm with an active media arm in AgFunderNews.com
Interest:
Cover Crops, Ag Policy, Precision Agriculture, Organic Row Crops, Irrigation, Timber, Marketing, Agribusiness
Public
Connected Business enterprises, SMEs, Social Enterprises, Nonprofit Organizations and Start-ups to Funding, Grants and Business opportunities in Agriculture, Livestock, Agrifood, AgriTech and FoodTech
Interest:
Corn, Cotton, Peanuts, Soybeans, Vegetables, Rice, Canola, Sorghum, Beef, Dairy, Poultry, Swine, Precision Agriculture, Organic Row Crops, Irrigation, Agribusiness
Public
Pakistani Agriculturist, A group for Pakistani farmers to share success stories and ask questions.
Interest:
Ag Policy, Agribusiness, Marketing, Organic Row Crops, Precision Agriculture, Timber, Canola, Corn, Cotton, Sorghum, Peanuts, Rice, Soybeans, Vegetables, Wheat, Beef, Dairy, Swine, Poultry
Public
We are an insurance agency dedicated to providing competitive insurance and risk transfer solutions that protect farms, families and agribusiness companies that we serve.
Interest:
Corn, Cotton, Peanuts, Soybeans, Wheat, Vegetables, Sorghum, Beef, Dairy, Poultry, Marketing, Agribusiness, Ag Policy, Cover Crops, Irrigation, Organic Row Crops, Precision Agriculture, Timber, Canola, Rice, Swine
Public
News, articles and opinion pieces on AgTech.
Interest:
Precision Agriculture
By Tyler Davis
Published Jan 8, 2020
Overall, these final regulations did a great job of answering most of the open farming & agribusiness questions proposed by tax practitioners... However, these proposed regulations failed to address many of the concerns expressed by tax practitioners related to the implications of the Opportunity Zone program for agriculture businesses or farmers... While this conclusion is clear from a traditional commercial real estate perspective, farmers and agribusinesses expressed concern about how to qualify from an agricultural land perspective... So, uncertainty existed around what land investments and land improvements would qualify for the Opportunity Zone program in the agriculture industry... Farmers and agribusiness entities that sell assets used in a trade or business for a capital gain no longer have to wait until the end of the tax year to invest their capital gains into an opportunity zone project...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Updated May 14, 2020
This is the second of a two-part series focusing on tax savings, planning opportunities, and other tax considerations for year-end 2019. Part I, published on AgFuse in November of 2019, focused on planning opportunities for farmers with higher than expected earnings in 2019 while Part II focuses on tax planning opportunities for farmers with lower than expected current year performance... One of the major goals in this scenario is to avoid a tax loss for the year because the new loss rules in effect for farmers are much different than they were before the passage of the Tax Cuts and Jobs Act of 2017... Tyler Davis is a CPA who works for SVN Saunders Ralston Dantzler real estate as an asset manager and advisor. SVN Saunders Ralston Dantzler was founded by Dean Saunders in 1996 and is a leading agricultural land brokerage based in Lakeland, FL...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Mar 28, 2020
Late in the afternoon on Friday, March 27th, the United States House of Representatives passed the $2 trillion federal relief package called Coronavirus Aid, Relief, and Economic Security Act (CARES)... However, income phase-out limits begin at $75,000 of Adjusted Gross Income (AGI) for a single filer and $150,000 AGI for a married couple filing jointly... This provision is vitally important and will help individual farmers and workers at agribusinesses and farming operations... 5 times their average monthly payroll (with a maximum loan of $10 million). The portion of these loans used on rent, payroll, mortgage, and utilities by the company in the first eight weeks will be forgiven by the Federal government...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Nov 1, 2019
This is the first of a two-part series focusing on tax savings, planning opportunities, and other tax considerations for farmers and agriculture businesses for year-end 2019. Part I focuses on when a farming taxpayer has higher than expected earnings in 2019 while Part II, which was published on AgFuse... One of the major tax planning opportunities for farmers is the ability to make an income averaging election, which is discussed in detail in The Top 10 Accounting & Tax Benefits for Farmers & Farming Businesses. As discussed in this article, Certain qualifying farming businesses can elect to be taxed on an average tax rate of their running three years of income... For further details, please see this IRS chart2019 IRA Deduction Limits - Effect of Modified AGI on Deduction if You Are Covered by a Retirement Plan at Work | Internal Revenue Service2017 IRA Deduction Limits - Effect of Modified AGI on Deduction if You Are Covered by a Retirement Plan at WorkOne final tax planning opportunity relating to capital gains triggered in 2019 is to put those capital gains in a Qualified Opportunity Zone Fund...
Categories: Ag Policy, Agribusiness
Published May 3, 2019
We are an international nonprofit organization, registered in the US and Canada, that focuses on health and safety for the next generation of agriculture We collect this data via a survey completed by students. With our international standardized survey we can now compare students from US, Canada, Australia, Denmark and Sweden. Doing our part to help protect the most noble industry on this planet. ...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Aug 2, 2019
A 1031 Exchange is a tax-deferred swap program in which farmers and others in the agriculture industry can participate. Farmland, vacant land, and certain agriculture assets are considered real estate assets under the Internal Revenue Code... While there has been extensive guidance and content on 1031 Exchanges in the context of residential, retail, office, and industrial properties, there is a lack of content on how 1031 exchanges apply to the agriculture industry. I have identified five items that all farmers and agriculture business owners should know, as follows:#1 – You’re allowed to do a 1031 Exchange on your Farmland Should you wish to sell your existing farm land and buy like kind property, this exchange should qualify for tax deferred treatment, meaning you don’t have to pay the tax currently... #2 – The Tax Cuts & Jobs Act of 2017 changed the rules for Farmers The Tax Cuts & Jobs Act of 2017 (Tax Reform) brought huge changes to the tax structure in the United States and the agriculture industry was not exempt...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Updated May 13, 2020
Many taxpayers are surprised to find out that the IRS taxes hobby income. We all have hobbies... As previously mentioned, the income from a farming hobby is reported directly on page 1 of Form 1040... The time and effort you spend on farming indicate you intend to make it profitable How many hours on average did the farmer spend on this hobby? What steps were taken to enhance profitability? Documentation of hours spent & activities performed is paramount... SVN: Saunders Ralston Dantzler is a leading agricultural land brokerage based in Lakeland, FL...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Updated Jun 20, 2020
One of the most common questions I receive as a tax professional is “What type of business entity should I choose?” Most new business owners are overwhelmed at this decision and do not fully understand the differences between types of entities. This article will explain rules, filing requirements, and benefits of the main type of business entities: sole proprietorship, LLC, Partnership, S-Corporation, and C-Corporation. Each decision is dependent upon the facts & circumstances of the owner(s), but a thorough understanding of each business type is critical in making the correct entity decision. Sole Proprietorships:The easiest, quickest type of entity to set up is a sole proprietorship... SVN: Saunders Ralston Dantzler is a leading agricultural land brokerage based in Lakeland, FL...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Sep 11, 2019
Farmers and Agribusiness Companies are granted certain tax breaks and industry-specific deductions from the IRS... Farms with less than $25 Million of Average Gross Receipts can use the Cash Basis of AccountingCompanies, including farms, with less than $25 million in average annual gross receipts for the past three years, can elect to use either the cash or accrual method of accounting... Farmers with under $25m in average gross receipts are allowed to use the cash method, which allows them to record crop sales in the year the cash is received and to record expenses when the payments are actually made... Unit-Livestock-Price MethodFarmers who use this method for valuing livestock must group livestock together by their type and age. Then, the taxpayer must apply a standard price for each type or group of animals/age...
Categories: Ag Policy, Agribusiness
By Tyler Davis
Published Oct 6, 2019
Conservation easements have grown in popularity in recent years, partly due to the impactful tax benefits available to the donor... Certain agricultural workers can take up to 100% of their income as a charitable contribution in a given year (the same carryforward rules apply should the amount of the total conservation easement charitable contribution deduction exceed 100% their taxable income)... Therefore, in order to mitigate the effect of the decreased property value and to encourage landowners to consider this program, the IRS increased the amount of tax benefits associated with the conservation easement initiative in 2015... Internal Revenue Code (IRC) Section 2031(c) allows taxpayers to exclude a percentage of the value of land subject to a conservation easement from the taxpayer’s taxable estate at death (the basic rule is forty percent (40%) but could be slightly modified depending on the fact pattern of the taxpayer... SVN Saunders Ralston Dantzler is leading agricultural land and commercial brokerage and development based in Lakeland, FL...
Categories: Ag Policy, Agribusiness
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