Education Commons^™

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, …

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 …

An Assessment Of The Level Of Awareness Of Utah Public School Special Educators Concerning The State's Child Abuse Reporting Laws And Procedures, Charles Guy Riddle

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

An assessment was made to determine the level of awareness among Utah public school special educators concerning the state's child abuse reporting laws and procedures. The assessment was made with a questionnaire developed by the author and mailed to those teachers involved with programs for the learning disabled, the emotionally disturbed, and the trainable and educable mentally retarded. Accompanying each questionnaire was a letter of transmittal and a self-addressed, stamped, return envelope. Two mailings were utilized, fourteen days apart, to achieve a useable 81.9% return.

The data collected showed the following: (1) More than half of the population knew only …

An Evaluation Of The Consistency With Which Extension Workers In Utah Interpret Data Elements For Reporting Into The State Extension Management Information System, Murray F. Wilde

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

The purpose of this study was to determine the consistency with which Extension workers in Utah interpret data elements for reporting Extension activities into State Extension Management Information System (SEMIS). Subsequent insight into the areas of greatest inconsistencies and in-service training needs were gained. Extension workers in Utah were asked to report a predetermined list of hypothetical activities on the SEMIS weekly report form. These together with other report forms of previously submitted reports of common activities were studied in detail. It was found that the consistency for various activities reported ranged from 53 percent to 96 percent. It was …