Ag Tax

OSU Extension Announces Two-Day Tax Schools for Tax Practitioners & 
Agricultural & Natural Resources Income Tax Issues Webinar 
Barry Ward & Jeff Lewis, Income Tax Schools at The Ohio State University

For over 60 years, Ohio State University has been providing continuing education for tax preparers. Ohio State University offers income tax education designed for tax preparers with some experience preparing and filing federal tax returns for individuals and small businesses. Our schools also provide tax education for beginning professionals and for farmers and farmland owners.

This year, our schools will focus heavily on tax provisions included in the One Big Beautiful Bill (OBBB) legislation passed and signed in July. Our schools will also have presenters from the Ohio Department of Taxation focusing on income tax and property tax provisions impacted by the Ohio Biennial Budget.

Instruction focuses on tax law changes and on the problems faced in preparing individual and business (including farms) tax returns. Highly qualified instructors will explain and interpret tax regulations and recent changes in tax laws. These schools and webinars offer continuing education credits for attorneys, CPAs, EAs, CFPs, and other tax return preparers. More information can be found online: https://farmoffice.osu.edu/tax

Our two-day schools (and 4-part webinar) are designed for individuals who have some experience preparing and filing federal and state tax returns. The two-day courses are considered to be intermediate level. Highly qualified instructors will explain and interpret tax regulations and recent changes. Our two-day schools also have instructors from the Internal Revenue Service (IRS) and the Ohio Department of Taxation (ODT). 

Highlights include a detailed look at new and updated tax provisions in the OBBB and the Ohio Biennial Budget.  We have three chapters in this year’s National Income Tax Workbook (NITW) that haven’t had recently that may be of interest – Religious Organization Tax Issues, Installment Sales and Tax Benefits of Home Ownership.

What sets our schools apart? Our dedicated instructors who work in the tax industry! We don’t just get you through the class, we get you through the tax filing season.

We also offer a two-hour Ethics Webinar and a six-hour Agricultural and Natural Resources Income Tax Webinar for additional continuing education credits. All of our courses are taught by some of the industry's top experts!

Registration for our 2-day schools and four-part webinar includes a hard copy of the 600+ page National Income Tax Workbook prepared by the Land Grant University Tax Education Foundation (“LGUTEF”), access to past workbooks, the opportunity to order the 2026 Checkpoint Federal Tax Handbook at a substantial discount, and 50% off our Ethics/PSR Webinar.

Registration for 2025 is open and can be found by visiting: go.osu.edu/tax2025

If you cannot register online, email taxschools@osu.edu to set up an alternative. 

Dates and Locations for 2025 Income Tax Schools
Oct. 29-30 Ole Zim’s Wagon Shed, Gibsonburg (Fremont)
Nov. 3-4 Presidential Banquet Center, Kettering (Dayton)
Nov. 6-7 Old Barn Restaurant & Grill, Lima
Nov. 12-13 Ashland University, John C. Meyers Convocation Center, Ashland
Nov. 17-18 Muskingum County Conference and Welcome Center, Zanesville
Nov. 20-21 Hartville Kitchen, Hartville
Dec. 2-3 Nationwide & Ohio Farm Bureau 4-H Center, Columbus
Dec. 8, 9, 11,12 Four-Part Virtual Webinar Series, Zoom

Special Offerings:
Nov. 24-25 - Intro to Tax Course (Columbus)
Dec. 5 - Ethics Webinar, Zoom
Dec. 15 - Ag Tax Issues Webinar, Zoom

Two-Day Tax Schools Topics Include:

• New Legislation – Focused on tax provisions in OBBB
• Ohio Tax Update
• Individual Tax Issues
• Retirement Tax Issues
• Business Tax Issues
• Religious Organization Tax Issues
• Installment Sales
• Tax Benefits of Home Ownership.
• Business Entity Tax Issues
• IRS Issues
• Trusts and Estates
• Agricultural and Natural Resource Tax Issues
• Rulings and Cases

A sample chapter from a past workbook can be found at: 
https://taxworkbook.com/about-the-tax-workbook/

In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Monday, Dec. 5^th. The webinar is $30 for school attendees and $60 for non-attendees and is approved by the IRS and the Ohio Accountancy Board for continuing education credit.

A webinar on Ag Tax Issues will be held Thursday, Dec. 15th from 8:45 a.m. to 3:30 p.m. If you are a tax practitioner that represents farmers or rural landowners or are a farmer or farmland owner that prepares your own taxes, this webinar is for you. It will focus on key topics and new legislation related specifically to these income tax returns.

Registration, which includes the Ag Tax Issues workbook, is $180 if registered at least two weeks prior to the webinar. After November 29, registration is $230.

Intro to Tax Preparation Course
Our Introduction to Tax Preparation for the Beginning Tax Professional  Course is offered in Columbus on Nov. 24-25, at the Nationwide & Ohio Farm Bureau 4-H Center. This introductory course seeks to not only introduce beginning tax professionals to tax verbiage, concepts, and law, but also inject real world experience to help beginning tax professionals avoid mistakes a new preparer generally makes. We begin instruction by covering the basics and by the end of Day 2, attendees will have completed a sample return. For more information on this course see this page: https://farmoffice.osu.edu/tax/introduction-tax-preparation-course

For more information, you can contact Barry Ward or Jeff Lewis at taxschools@osu.edu

They can also be reached by phone. Barry Ward - 614-688-3959, Jeff Lewis - 614-247-1720

Income Tax Schools at The Ohio State University is excited to announce our dates and locations for our two-day, in-person tax schools, our 4-part webinar, introduction to tax preparation course, ethics webinar, and ag tax issues webinar. 

Our two-day, in-person tax schools and 4-part webinar will cover the following topics: 

• Trusts and Estates
• Related Party Issues
• Limited Liability Company Issues 
• Business Entity Tax Issues 
• IRS Issues 
• Agricultural and Natural Resource Tax Issues
• Business Tax Issues
• Rental Activities 
• Individual Tax Issues 
• New and Expiring Legislation
• International Tax Issues 
• Rulings and Cases

Our Agricultural Tax focused webinar will focus on: 

• Business Entity Tax Issues: Split Interest Purchases, Partnership Issues
• Disaster Tax Issues: Casualty Gains, Losses, Deferral, Demolition, Land Clearing, Etc. 
• Expensing and Depreciation, with a Deep Dive on Section 179
• Retirement Issues: Self-employment Tax/Social Security Issues,Review of Self-employment Tax Connection to Social Security, and Retirement Plan Options for Farmers. 
• Lease v. Purchase, Capital Leases on the Farm
• Tax Planning for Lean Years
• Conservation Issues
• Selling and Trading Property

Make sure to mark your calendars! A list of dates and locations can be found below: 

Registration is not yet open! We hope to launch registration for the fall tax schools in early July. You can keep up to date with all the latest tax school information by visiting: go.osu.edu/taxschools. 

Registration for our summer course "An Overview of Small Businessses" is OPEN. You can find more information and register for the summer tax school by following: go.osu.edu/summertaxschool

If you have any questions, please do not hesitate to contact Barry Ward (ward.8@osu.edu) or Jeff Lewis (lewis.1459@osu.edu). We look forward to seeing you! 

Agricultural & Natural Resources Income Tax Issues Webinar
Barry Ward, Director, Income Tax Schools at The Ohio State University
Jeff Lewis, Income Tax Schools at The Ohio State University

Tax practitioners, farmers, and farmland owners are encouraged to connect to the Agricultural and Natural Resources Income Tax Issues Webinar (via Zoom) on December 13 from 8:45 a.m. to 3:20 p.m. The event is sponsored by Income Tax Schools at The Ohio State University.

The webinar focuses on issues specific to farm tax returns related to agriculture and natural resources and will highlight timely topics and new regulations.

The program is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. Farmers who prepare and file their own taxes will also benefit from the webinar.

Tentative topics to be covered during the Ag Tax Issues webinar include:

• Timely Tax Issues Facing Agricultural Producers
  • Employee vs Independent Contractor
  • Cost-Sharing Exclusion
  • Farm Trade or Business
  • Farming S Corporations
  • Timber Taxation
• Legislative and Regulatory Update
• Form 1099s Requirements for Farmers and Ranchers
• Tax Schemes Targeting the Farm 
• Tax Issues Arriving at the Death of a Farmer
• Ohio Tax Update

Other chapters included in the workbook not included in the webinar includes: Material Participation Rules for Farmers, Ranchers and Landowners, Livestock Tax Issues, Depreciating and Expensing Farm Assets, Sale and Exchange of Farm Property, Sample Tax Return.

The cost for the one-day school is $180 if registered by November 29th. After November 29th, the registration increases to $230. Additionally, the course has been approved for the following continuing education credits:

•          Accountancy Board of Ohio, CPAs (6 hours)

•          Office of Professional Responsibility, IRS (6 hours)

•          Supreme Court of Ohio, Attorneys (5 hours)

Registration includes the Agricultural Tax Issues Workbook. Early registration (at least two weeks prior to the webinar) guarantees that you’ll receive a workbook prior to the webinar. 

The live webinar will also feature options for interaction and the ability to ask questions about the presented material.

More information on the workshop, including how to register, can be found at: https://farmoffice.osu.edu/tax/2023-ag-tax-issues-webinar

Contact Barry Ward at ward.8@osu.edu or Jeff Lewis at lewis.1459@osu.edu