This course targets income tax professionals that work with farmers. Additionally, this course will benefit agricultural professionals such as agricultural lenders and farm management instructors.
- The new qualified business income (QBI) deduction for cooperatives
- Depreciation of farm assets and the new depreciation rules under the Tax Cuts and Jobs Act (TCAJ)
- Qualifying a farm lease for the QBI deduction
- Involuntary conversion
- Mitigation credits
- Non-cash transactions
- Research & development
- Landowner easements
- Entity issues
Registration: 7:30 a.m. — 8:30 a.m.
Class: 8:00 a.m. — 5:00 p.m. (with a one-hour break for lunch**)
** Lunch is provided as part of the course