Agriculture Tax Center

Agriculture Tax Center

General Information for Businesses

Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.

Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management Resolution System (IMRS). When stakeholder organizations notify the IRS of concerns about IRS policies, practices and procedures, SL researches the issues to bring about resolution.

Resources Specific to Agriculture

Reporting Farm Income and Expenses
To educate taxpayers about their filing obligations, this fact sheet, highlights some income sources and deductible business expenses of farmers.

Industries/Professions – Agriculture/Farming
This page provides links to Agriculture-related topics such as tax tips, financial resources, trends and statistics, forms, and more.

Forms and Publications to Assist Farmers
This article contains links to Forms and Publications of interest to farmers.

Audit Technique Guides – Agriculture
The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.

Foreign Agricultural Workers
For U.S. tax purposes, Farm Workers may be treated differently than other foreign employees.

Pub 225 – Farmers Tax Guide
This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return.

Publication 51 (Circular A), Agricultural Employer’s Tax Guide
This publication is for employers of agricultural workers (farm workers). It contains information that you may need to comply with the laws for agricultural labor (farm work) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax.

Disaster Information

Tax Relief in Disaster Situations
Special tax relief and assistance is available to taxpayers in the Presidentially-declared Disaster Areas.

Tax Relief in Disasters - Information for Businesses
Special tax law provisions may help businesses recover financially from the impact of a disaster, especially when the president declares their location to be a major disaster area.