tax law
Barry Ward & Jeff Lewis, Income Tax Schools at The Ohio State University
Are you a farmer or farmland owner wanting to learn more about recent tax law changes which were a part of the One Big Beautiful Bill Act? If so, join us for a live webinar on Friday, November 14, 2025, from 10:00 a.m. to noon, as part of our Farm Office Live Series.
To register visit: https://go.osu.edu/register4fol
This webinar will focus on issues related to farmer and farmland owner income tax returns as well as the latest news on CAUV and property taxes in Ohio. This two-hour program will be presented in a live webinar format via Zoom by OSU Extension Educators Barry Ward, David Marrison, Jeff Lewis, and Robert Moore. Anyone who operates a farm, owns farmland, or rents agricultural property will benefit from this timely update.
Topics to be discussed include:
- Tax Provisions of the One Big Beautiful Bill Act:
- Changes to Section 179 Expensing and Bonus Depreciation
- Changes to 1099 Thresholds
- Changes to Estate Tax Exemption
- And many more….
- Tax Planning in Low Income Years
- Residual Fertility / Excess Fertility Deduction
- Research & Development Tax Credit
- Sale of Inherited Farm Assets
- Valuation of Unharvested Crops
- Special Use Valuation
- Income Tax Issues for 4-H & FFA Projects
- Ohio Tax Update (CAUV/Property Tax Update, Income Tax Changes)
Registration: https://go.osu.edu/register4fol
For more information, contact Barry Ward at ward.8@osu.edu or Jeff Lewis at lewis.1459@osu.edu
Tags: One Big Beautiful Bill, tax law, Tax Update, Ag Tax, Agricultural Tax, Farm Tax, Farmland Owner, Farmer, Income Tax
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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. 5th. 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
Tags: tax, Tax Education, Ag Tax, One Big Beautiful Bill, OBBB, BBB, tax law
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Summer Tax School 2024
Income Tax Schools at The Ohio State University Announces A Summer Tax School "Overview of Small Businesses”
Barry Ward & Jeff Lewis, OSU Income Tax Schools
An Overview of Small Businesses is the focus of the upcoming Summer Tax School Webinar featured by Income Tax Schools at The Ohio State University. Long-time instructor, John Lawrence, will be the primary instructor for this webinar.
This webinar is scheduled for July 31st and registration is now open. The registration page can be accessed at: go.osu.edu/summertaxschool
This Summer Tax School is designed to help tax professionals learn about tax issues related to:
- Selection and formation of a business entity
- Operation of the business entity
- Business entity transition and estate planning issues
- Relevant updates on federal tax law issues
By the end of this course, participants will have a thorough understanding of how to navigate the complex tax landscape, make informed decisions that optimize tax outcomes, and ensure the long-term success and sustainability of their businesses.
Webinar Agenda for July 31st:
9:00 Webinar room opens
9:20 Welcome and introductions
9:30 Session 1: Selection and Formation of the Business Entity: Tax Laws, Regulations, and Implications.
10:50 Break
11:00 Session 2: Business Entity Operation: Tax Planning for the Present.
Noon Lunch break
12:45 Session 3: Business Entity Transition and Estate Planning: Tax Planning for the Future.
1:45 Break
1:55 Session 4: Update on State and Federal Tax Law Rules and Regulations for Small Businesses.
2:50 Webinar concludes
Continuing Educations Credit Hours: 5
Continuing Legal Education Hours: 4
Registration cost is $200 and includes 5 hours of Continuing Education (CPE) and 4 hours of Continuing Legal Education (CLE). Registration information and the online registration portal can be found online at: go.osu.edu/summertaxschool
Participants may contact Barry Ward at 614-688-3959, ward.8@osu.edu or Jeff Lewis at 614-292-2433, lewis.1459@osu.edu for more information.
Tags: Small Business, tax, tax law, Tax Planning, Business, Business Tax
Comments: 0
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
Tags: tax, Ag Tax, Farm Tax, labor law, tax law, Farm Business
Comments: 0
Despite the arrival of summer and continuing disagreements over the state budget, Ohio legislators have been working on several pieces of legislation relevant to Ohio agriculture. All of the proposals are at the committee level but may see action before the Senate and House after the budget bill process ends. Here’s a summary of the ag related proposals currently under consideration.
Senate Bill 111 – Urban Agriculture
Senator Paula Hicks-Hudson (D-Toledo) targets barriers for farmers in urban settings in SB 111, which has had three hearings before the Senate Agriculture and Natural Resources Committee. OSU Extension, the Ohio Municipal League, and several farmers have testified in support of the proposal, which contains three components:
- Establishes an Urban Farmer Youth Initiative Pilot Program to provide youth between the ages of six and eighteen living in urban areas with programming and support for farming and agriculture. The bill would appropriate $250,000 over 2024 and 2025 for the pilot, to be administered by OSU Extension and Central State Extension.
- Exempts temporary greenhouses, such as hoop houses, from the Ohio Building Code, consistent with Ohio law’s treatment of other agricultural buildings and structures.
- Codifies the Department of Taxation’s current treatment of separate smaller parcels of agricultural land under the same farming operation, which allows the acreages to be combined to meet the 10 acre eligibility requirement for Current Agricultural Use Valuation.
House Bill 64 – Eminent Domain
A proposal to make Ohio’s eminent domain laws more favorable to landowners remains on hold in the House Civil Justice Committee. HB 64 is receiving more opposition than support, with dozens of parties testifying against it in its fourth hearing on May 23. Read more about the proposal in our previous blog post.
House Bill 162 - Agriculture Appreciation Act
Rep. Roy Klopfenstein (R-Haviland) and Rep. Darrell Kick (R-Loudonville) introduced HB 162 on May 1 and the bill received quick and unanimous approval from the House Agriculture Committee on May 16. The proposal would make several designations under Ohio law already recognized by federal law:
- March 21 as "Agriculture Day."
- October 12 as "Farmer's Day."
- The week beginning on the Saturday before the last Saturday of February as "FFA Week."
- The week ending with the second Saturday of March as "4-H Week."
House Bill 166 – Temporary Agricultural Workers
A bill addressing municipal income taxes for H2-A agricultural workers has met opposition in the House Ways and Means Committee. HB 166, sponsored by Rep. Dick Stein (R-Norwalk) would subject foreign agricultural workers’ income to municipal income taxes. The current municipal tax base in Ohio is based on federal tax laws that exclude foreign agricultural worker pay from Social Security and Medicare taxes since the workers cannot use those programs, and HB 166 would remove that exclusion and add H2-A income to the municipal tax base. The bill would also require employers to withhold the taxes for the municipality of the workers’ residences. While municipal interests support the bill, Ohio Farm Bureau and other agricultural interests testified against it in its third hearing on June 13. Opponents argue that H2-A workers are not residents because they are “temporary,” that the proposal would have many potential adverse effects on how Ohio handles the H2-A program, and would hamper the ability of agricultural employers to use the H2-A program to hire employees.
House Bill 193 – Biosolid and biodigestion facilities
Biosolid lagoons and biodigestion facilities would have new legal requirements and be subject to local regulation under a proposal sponsored by Rep. Kevin Miller (R-Newark) and Rep. Brian Lampton (R-Beavercreek). HB 193 would grant county and township zoning authority over the lagoons and facilities, require a public meeting and county approval prior to seeking a facility permit from the Ohio EPA, require the Ohio EPA to develop rules requiring covers on new biosolid lagoons, and modify feedstock requirements for biodigestion facilities to qualify for Current Agricultural Use Valuation property tax assessment. HB 193 had its first hearing before the House Agriculture Committee on June 13.
House Bill 197 – Community Solar Development
A “community solar” proposal that did not make it through the last legislative session is back in a revised form. HB 197 proposes to define and encourage the development of “community solar facilities,” smaller scale solar facilities that are directly connected to an electric distribution utility’s distribution system and that create electricity only for at least three “subscribers.” The bill would establish incentives for placing such facilities on distressed sites and Appalachian region sites through a “Community Solar Pilot Program” and a “Solar Development Program.” Rep. James Hoops (R-Napoleon) and Sharon Ray (R-Wadsworth) introduced the bill on June 6, and it received its first hearing before the House Public Utilities Committee on June 21. “The goal of this legislation is to create a small-scale solar program that seeks to be a part of the solution to Ohio’s energy generation and aging infrastructure need,” stated sponsor Hoops.
House Bill 212 – Foreign ownership of property
Ohio joins a movement of states attempting to limit foreign ownership of property with the introduction of HB 212, the Ohio Property Protection Act. Sponsored by Representatives Angela King (R-Celina) and Roy Klopfenstein (R-Haviland), the proposal would prohibit foreign adversaries and certain businesses from owning real property in Ohio. The bill was introduced in the House on June 13 and has not yet been referred to a committee for review.
Tags: legislation, urban agriculture, eminent domain, employment, H2-A, tax law, Income Tax, cauv, biosolids, bioenergy, Zoning, solar, foreign ownership
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