Education Commons^™

4-H Portfolios: A Practical Model For Assessing Youth Impact In Utah Communities, Kelsey W. Romney

Outcomes and Impact Quarterly

A statewide youth needs assessment ranked writing cover letters and résumés as top life skills needed by Utah’s youth. The Utah 4-H Portfolio program has taught over 1,600 youth in grades 3 to 12 to write cover letters and résumés since 2019. Working with adult leaders in their communities, youth are using 4-H Portfolios to solidify a clear pathway from their 4-H experience to a successful career.

Building Engagement In Facebook: A Case Study With Utah State University Extension Sustainability, Kenna Kesler

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The purpose of this study was to explore how Utah State University (USU) Extension Sustainability uses Facebook to engage followers. The researcher conducted a quantitative content analysis of 504 messages posted to the USU Extension Sustainability Facebook page. Graphics and links were the most common post characteristics used. Text-only posts and posts containing videos were used the least. Food was the most common area of sustainability discussed on the page. Posts containing videos, shared content, or that tagged other pages in Facebook messages experienced statistically significantly higher user engagement than posts without those characteristics. Posts containing hashtags experienced statistically significantly …

Cooperative Extension And Sustainability Outreach: Programmatic Successes, Administrative Support, And Areas For Improvement, Roslynn Brain Mccann, Mark Apel, Clark Dove, Ramona Madhosingh-Hector, Jennison Kipp Searcy, David Kay

Extension Research

According to the 2018 Intergovernmental Panel on Climate Change, without urgent global changes, climate catastrophe caused by warming of greater than 1.5°C will occur by 2030, endangering the planet's capacity to sustain human populations and livelihoods. The National Network for Sustainable Living Education administered a national survey in January 2017 to assess how well-positioned Extension is to address sustainability in the communities the organization serves. Educators from 40 states responded, and 1,395 usable surveys were received. Survey results will help Extension employees discover opportunities for innovation and relevancy in their programming.

Evaluating Relationships Of Knowledge, Attitudes, And Perception Between Ranchers And Bureau Of Land Management Professionals, Calee L. Garn

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The Bureau of Land Management (BLM) manages approximately 245 million acres in the U.S., the majority of which are in the western half of the country. There have been several conflicts in Nevada, Oregon, Utah, and Arizona, since 2010 that have resulted in a fatality, armed militias, several incarcerations, and lawsuits facing the federal government. Following a preliminary needs assessment conducted in Box Elder County, Utah, and a comprehensive review of the literature, further research was needed to understand BLM professional (BLM managers or BLM specialists) and rancher perceptions regarding BLM policies and procedures. The study specifically looked at attitudes, …

Disaster Losses And Related Tax Rules, Jc Hobbs

Rural Tax Education

The dollar value of property losses due to fires, floods, tornadoes, earthquakes, lightning, freezes, etc. can be substantial. Federal income tax regulations often provide relief by allowing deductions for losses of both business-use and personal-use property. This fact sheet describes losses to property, the process used to determine if you have a deductible loss, how insurance proceeds and cost share benefits are treated, and how to reconstruct records to document a loss. Examples help explain the rules that apply to property found on the farm including buildings, machinery, livestock, feed, supplies, personal residence and the contents and personal vehicles. A …

Tangible Property Regulations: Using The De Minimis Safe Harbor, Guido Van Der Hoeven

Rural Tax Education

In late 2013, the IRS issued new repair regulations that became effective as of January 1, 2014. Since the new repair regulations were issued, clarifying guidance has been and continues to be issued. The IRS issued Notice 2015–82 in late November 2015, which increased the de minimis amount from $500 to $2,500 beginning January 1, 2016. This increased amount is part of the repair regulations that were issued and found in Treas. Reg. § 1.263(a)–1(f)(1), which applies to taxpayers who do not have an applicable financial statement (AFS). Most farmers and ranchers will not have an AFS. The immediate tax …

Effective Chaperone Selection And Training For Enhanced Youth Experiences, Emily J. Anderson, Kelsey Roop, Stacey Macarthur

4-H and Youth

This article identifies key strategies for selecting and training chaperones for youth programs. Although substantial research on volunteer core competencies and training exists, very little has been written to specifically address volunteers who serve in a chaperone capacity. We surveyed chaperones who had participated in an international youth development program to identify the most valuable personal characteristics of a successful chaperone and the most beneficial elements of a pre-event chaperone training program. The lists of these key characteristics and training topics can be used by Extension professionals in selecting chaperones and designing training opportunities for their own programs.

Employment Of Family Members, C. Robert Holcomb

Rural Tax Education

The use of family labor in the farm or ranch operation can pose a number of challenges for farm managers as they try to sort through the vast quantity of regulations. While the day-to-day human-relations components of managing family members in the farm/ranch operation will differ substantially from that of non-family labor, the focus of this fact sheet will address the income tax and regulatory aspects of employing family members.

Generally, the wages that you pay to family members who are also your employees are subject to social security (FICA) and Medicare taxes, federal income tax withholding, and under certain …

In-Class Versus At-Home Quizzes: Which Is Better? A Flipped Learning Study In A Two-Site Synchronously-Broadcast Organic Chemistry Course, Michael A. Christensen, Alyssia M. Lambert, Louis S. Nadelson, Kami M. Dupree, Trish A. Kingsford

Chemistry and Biochemistry Faculty Publications

We recently shared our design of a two-semester flipped organic chemistry course, in which we gave students in-class quizzes to incentivize attendance and watching the lecture videos in advance. With a second iteration, we planned to make the video-watching experience more engaging. We accordingly hypothesized that if students completed short at-home quizzes while watching the videos, then attentiveness, engagement, and learning would increase. We tested this with a later section of the course, dividing the material into 13 units. For units 1-6, we gave in-class quizzes; for 7-13, quizzes were at home. Although units 1-6 and 7-13 covered different material, …

Materially Participate In The Business To Avoid The Passive Activity Loss Rules, Jc Hobbs

Rural Tax Education

Beginning farmers and ranchers frequently start their agricultural businesses by beginning small and keeping their day jobs. These new business activities must meet certain threshold tests to be considered active rather than passive activities. The passive activity loss rules apply to businesses including farms, limited partnerships, Limited Liability Companies (LLC’s), S Corporations, and C Corporations.

A passive activity is any activity that involves the conduct of a business in which the producer does not materially participate or a rental activity (whether or not the producer materially participates or not). Should a loss occur in such a business, the passive activity …

Farm Losses Versus Hobby Losses: Farmers Must Plan Ahead To Avoid Adverse Tax Consequences, Jc Hobbs

Rural Tax Education

The hobby loss rules which determine whether a venture is a business or a hobby, is a frequently misunderstood area of tax law that causes producers who are experiencing difficult economic times to worry, perhaps unnecessarily, that the venture will be viewed as a hobby rather than a true business venture. This article is intended to provide information to help producers reduce the likelihood that the business venture will be deemed a hobby.

Self-Employment Tax, Gary Hoff

Rural Tax Education

Most taxpayers working for an employer have FICA and Medicare withheld from their wages. The amount withheld is matched by their employer. Consequently, they will receive retirement and medical benefits when they reach retirement age. They are also entitled to disability and survivor benefits. The self-employed individual must pay self-employment (SE) tax to be entitled to similar benefits. This is paid when they file their federal income tax return. The SE tax rates equate to both the employer’s and employee’s share of FICA and Medicare.

Weather-Related Sales Of Livestock, Jc Hobbs

Rural Tax Education

There are two provisions in tax law that attempt to cushion producers from the consequences of adverse weather-related livestock sales. Under the first provision, livestock held for draft, breeding, or dairy purposes and sold due to adverse weather are provided a two-year reinvestment period. This replacement period can be extended if weather conditions persist for more than three years. The second provision, which applies to all livestock (other than poultry), allows cash basis taxpayers whose primary trade or business is farming to defer receipt from sales in excess of normal business practices due to weather-related conditions that result in a …

Introduction To Agricultural Federal Tax Issues, Ruby Ward

Rural Tax Education

Essentially all farmers, ranchers and other agricultural producers must file a federal tax return and pay federal income and/or self-employment taxes on their net profit. Farm, Farming and Who's a Farmer for Tax Purposes Filing Dates and Estimated Tax Payments provides information about IRS definitions of a farm and farmer filing income tax returns. There are special rules on filing dates for those producers that qualify as a farmer (i.e., one who receives more than two-thirds of his or her net income from farming). provides more details regarding qualifications and estimated tax payments.

Filing Dates And Estimated Tax Payments, Gary Hoff

Rural Tax Education

When managing the cash flow of the farm or ranch, it is important to preserve cash as long as possible without incurring penalties or interest for late payments. The filing date of your federal income tax return is important, as payment can be a major expense that needs to be considered as part of cash-flow planning. To understand when you must file your income tax return, you must be familiar with three areas:

1. Filing deadline,

2. Estimated tax filing requirements, and

3. Estimated tax penalty.

Estate And Gift Tax, Jc Hobbs

Rural Tax Education

Individuals may be subject to federal estate and gift taxes when large transfers of property, money, or other assets occur. Estate taxes apply to the transfer of assets (money and/or property) to one or more individuals when the owner dies. Gift taxes are imposed on the transfer of assets to another individual during the owner’s lifetime. In addition, many states also have estate and/or gift taxes.

Start-Up Costs: Correct Reporting By Farmers For Income Tax Purposes, Guido Van Der Hoeven

Rural Tax Education

Income tax rules apply to expenses that are incurred and paid before a business exists. These expenses are referred to as “start-up expenditures” or “start-up costs.” The IRS provides guidance relative to the deductibility of these start-up costs for any individual or entity beginning a new business, such as a farm. These rules apply regardless of the nature of the business or the organizational structure ultimately used in operating the new business. A challenge for the beginning business owner is to identify the “start date” of the business. Expenses incurred prior to the start date are generally considered start-up expenses, …

Related Parties For Federal Income Tax Purposes, Guido Van Der Hoeven

Rural Tax Education

“Relationships! We all got 'em, we all want 'em. What do we do with 'em?” – Jimmy Buffett

The lyrics of the song “Fruitcakes,” sung by Jimmy Buffett, ask what to do with relationships. Taxpayers need to be aware of potential income tax consequences when dealing with related parties in business transactions. Specifically, the taxpayer must identify the potentially related party and the tax issue that may apply relative to both the taxpayer and the potentially related party. To further muddy the waters regarding this issue, related parties may be defined differently for different income tax transactions. Five common tax …

Involuntary Conversion Of Business Assets, Guido Van Der Hoeven

Rural Tax Education

During the course of operating a farm or ranch, operators will get rid of, lose, or dispose of property used in the business in a variety of ways. Sometimes events beyond the control of the business result in disposition of property. The purpose of this discussion is to illustrate correct income tax reporting when business properties are disposed of due to an involuntary conversion or casualty that may occur suddenly and is beyond management’s control.

This discussion will focus on the involuntary conversion of tangible personal property (i.e., equipment and vehicles), which may be the result of a casualty loss …

The Optional Method Of Paying Self-Employment Tax, Karli Salisbury

Rural Tax Education

A self-employed individual must pay self-employment (SE) tax on earned income to be entitled to receive social security benefits. These benefits include retirement, disability, and survivor benefits as well as Medicare coverage, all of which are important to agricultural producers. To qualify for these benefits, a producer must have contributed by paying self-employment taxes and earning the required quarters of coverage. For additional information about self-employment taxes, refer to the fact sheet “If You Are Self-Employed” in the Related Articles section found on the RuralTax.org website.

How Do The At-Risk Rules Apply To A Farm Business?, Jc Hobbs

Rural Tax Education

The majority of farm businesses will not be subject to the at-risk rules. However, when a business is subject to these rules, the deduction of losses will be limited to the amount that the producer has at risk. The amount at risk is the amount the taxpayer could actually lose from the activity. If the at-risk limitation rules do not apply, other rules such as the passive loss rules or the hobby loss rules could still limit loss deductions. The purpose of this article is to explain the at-risk limitations as they apply to both farm and non-farm business activities. …

Keepseagle Settlement Payment And Your Form 1099 Information Returns, Ruby Ward, Trent Teegerstrom, Jc Hobbs, Guido Van Der Hoeven

Rural Tax Education

Receiving either the Track A or Track B settlement payment was the first step in finalizing your Keepseagle settlement. All settlement recipients will need to file a federal income tax return and report this settlement as income regardless of their current income level, land status, current employment status and even if they have not filed a Federal income tax return before. Each settlement recipient will be receiving a Form 1099 MISC and/or a Form 1099-C around mid- January. Recipients must file a tax return to comply with IRS regulations. Many recipients may qualify for a tax refund and will not …

Prepaid Farm Expenses, Jeffrey E. Tranel

Rural Tax Education

Farmers and ranchers often pay for feed, supplies, fertilizer, and other inputs in one year and use those items in the following year. They may do so to pay lower prices, guarantee availability, for planning purposes, and/or other reasons.

The Internal Revenue Code allows qualified farmers and ranchers (farm-related taxpayers) to deduct the costs of such purchases in the year that the purchases are made rather than the year in which such items are used. Generally, the deduction for pre-paid farm supplies is limited to 50% of other deductible farm expenses (all schedule F deductions except supplies) for the year.

What Are Deductible Business Expenses?, Dennis Kauppila

Rural Tax Education

Farmers (and all business owners) pay income taxes based on profit. So, it is important to claim ALL legitimate business expenses to not overstate profits. On the other hand, it is illegal to deduct expenses that are not legitimate business expenses.

Estate Planning, Tamara L. Cushing

Rural Tax Education

No matter your age, as a landowner, a business person, or simply a homeowner with valuables you want to go to someone special, you should be concerned about the future of your business or the distribution of the property in question to the right individual or organization. The intent of estate planning is to plan for the successful distribution of property in accordance with the wishes of the deceased and to do so with a minimum of delay and anguish immediately after the death of an older generation. This is typically one of the most emotional times of our lives …

W-2s For Foreign Agricultural Workers, Suzy Martin

Rural Tax Education

The Internal Revenue Service (IRS) clarified reporting requirements for employers of foreign agricultural workers temporarily in the United States on H-2A visas with an announcement in September 2011. Employers of foreign agricultural workers on an H-2A visa are required to file Form W-2 Wage and Tax Statements on compensation of $600 or more for these workers. Payments made to H-2A workers are exempt from Social Security and Medicare taxes. In addition, employers are not required to withhold federal income tax from the H2-A workers. State and local taxing authorities may require withholding on H2-A labor; farm employers should check on …

Conservation-Related Payments And Expenditures, George Patrick

Rural Tax Education

Concerns about soil erosion, air and water quality, wildlife habitat and environmental protection have resulted in the rapid expansion of conservation-related programs. Generally, the benefits associated with these conservation programs accrue to society as a whole, rather than just to those specific individuals who incurred costs from the implementation of a conservation-related program. For these individuals, costs may exceed benefits. To encourage increased participation in conservation-related activities, payments may be made to producers, rural landowners, and others by federal, state, and local governments and private institutions.

This fact sheet identifies six types of conservation-related payments and expenditures and discusses how …

What Is Farming? Does Reporting Matter?, George Patrick

Rural Tax Education

Many rural families combine a number of economic activities to generate additional family income. Farm production activities may be combined with full-time employment in farming or in the non-farm sector. Part-time employment may involve several seasonal jobs during the year or a part-time job throughout the year.

Generally, an employed individual will receive a Form W-2 reporting the wages received and taxes withheld. In other situations, the individual may be contracted to perform a specified task or provide a service and properly receive a Form 1099-MISC. The individual generally has responsibility for paying the self-employment tax as well as the …

2012 Federal Tax Forms Used By Beginning Farmers And Ranchers, Jc Hobbs

Rural Tax Education

This article provides a list of business and personal tax forms and schedules which farmers and ranchers may experience when filing their annual income tax return. This publication does NOT cover the rules that apply for each of these forms. For a more complete list of forms and publications visit the IRS Forms and Publications website at: http://www.irs.gov/formspubs/article/0,,id=232801,00.html for the most current forms and publications.

Basis, Dennis Kauppila

Rural Tax Education

Basis is a short version of the term ‘Adjusted Tax Basis.’ Basis measures an owner’s investment in an asset. Usually basis decreases each year by the amount of depreciation taken on the asset. When it comes time to sell an asset, basis is just about the only thing that can lower the tax bill. Gains (which are taxable) are figured using basis, so keeping track of the adjusted tax basis of assets is important. This is how basis is used to figure a gain:

Sales Price - Basis = Gain.