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Income Tax Management in Low Income Years To Maximize After-Tax Income

August 16, 2016 Breakout session presentations

½ SE tax deduction, SE health insurance, DPAD Risk & Profit 2016 … With a CCC loan, farmers have the option of treating the loan proceeds as a partial sale of the crop  Elect to treat loan proceeds as income by reporting on Schedule F Line 5a and attaching a statement with details of the loan  …

2008 State Summary Farm Type

Farm Type

CROP FARM … CROP FARM IRRIGATED … 18,219 16 OTHER CROP …

2008 Association Summary Acreage Southwest

Acreage

SORTED BY TOTAL CROP ACRES … 13,174 16 OTHER CROP … 14,528 18 CROP …

2005 Association Summary Acreage Northeast

Acreage

SORTED BY TOTAL CROP ACRES … 623 16 OTHER CROP … 17,218 18 CROP …

2010 Association Summary Acreage Northwest

Acreage

56.57122555.1561.0768762.99254 1747878 3812 602 Other Crops103 Alfalfa Hay104 3.90833.901308 … 284 Vegetables106 Truck Crops107 Fruits-Flowers-Trees108 Irrigated … 62.1827352.03280113 126 235 Other Crops114 Alfalfa Hay115 Other …

2013 Association Summary Acreage North Central

Acreage

54.06126550.5350.14103248.44243 14991214 228 368 Other Crops103 Alfalfa Hay104 3.231183.2312414 … 344 Vegetables106 Truck Crops107 Fruits-Flowers-Trees108 Irrigated … 52.942432436 Sunflowers112 Wheat113 Other Crops114 Alfalfa Hay115 Other …

2006 Association Summary Acreage Northeast

Acreage

SORTED BY TOTAL CROP ACRES … 6,793 16 OTHER CROP … 10,814 18 CROP …

2010 Association Summary Acreage Southeast

Acreage

30.3343531.2035.2630832.82121 500318 3411 172 Other Crops103 Alfalfa Hay104 6474 96 Other … 144 Vegetables106 Truck Crops107 Fruits-Flowers-Trees108 Irrigated … Sorghum110 Soybeans111 Sunflowers112 Wheat113 Other Crops114 Alfalfa Hay115 Other …

2008 Association Summary Acreage North Central

Acreage

SORTED BY TOTAL CROP ACRES … 24,347 16 OTHER CROP … 11,778 18 CROP …

2009 Association Summary Acreage Southwest

Acreage

SORTED BY TOTAL CROP ACRES … 6,873 16 OTHER CROP … 13,236 18 CROP …

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