Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
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Farming
Agricultural tax rules for farmers and ranchers, including Schedule F income reporting, crop insurance deferrals, livestock sales, conservation deductions, and farm-specific income averaging
Freezer Beef Pays Better Than the Sale Barn — If You Price It Like a Business
Price freezer beef per pound of hanging weight, sell the live animal — not the meat — at custom-exempt lockers, and beat the sale barn on paper first.
States Are Loosening Agritourism Rules in 2026: California Farm Camping, Oregon Farm Stores, and Your Books
California AB 518 lets counties allow nine farm campsites; Oregon HB 4153 adds a farm-store permit. Report the new income on IRS Schedule C, not Schedule F.
Why Collecting All Your CSA Payments in April Is the Wrong Default
April lump-sum CSA billing suppresses signups and fakes a cash cushion. Default to a deposit plus installments, and book shares as unearned revenue.
Oyster Farm Bookkeeping: Why Your 10-Year Aquaculture Lease Is a Balance-Sheet Asset
A 10-year oyster lease books as an ASC 842 right-of-use asset; 12-month grow-out costs track by cohort until harvest.
Dyed Diesel and Off-Road Fuel: What You Can Legally Burn, How Dye Testing Catches Violations, and the $1,000-or-$10-Per-Gallon Penalty
Dyed diesel in a highway vehicle costs the greater of $1,000 or $10 per gallon under IRS rules. Know the legal off-road uses and reclaim tax with Form 4136.
Supplying Crews to Farms? How to Register as a Farm Labor Contractor Under MSPA
Farm crew suppliers need a DOL Certificate of Registration before recruiting workers — plus housing and transport authorizations most new FLCs miss.
Goat Yoga Business Bookkeeping: Per-Ticket Revenue, Herd Costs, Insurance, and Zoning
Goat yoga tickets belong on Schedule C, not Schedule F. Price for fees, allocate herd costs, endorse your insurance and clear zoning before class one.
Hobby Farm or Farm Business? How the IRS Decides Whether Your Farm Losses Are Deductible
The IRS presumes a farm is a business if it profits in 3 of 5 years; otherwise nine factors decide. Hobby farms owe tax on income but deduct nothing.
Alligator Farm Bookkeeping: CITES Tags, Split Hide-and-Meat Revenue, and Inventory That Can't Cross State Lines Untagged
Split hide and meat revenue, reconcile every CITES tag to cash, and carry 15-month grow-out costs correctly on Schedule F.
Commercial Grain Drying Service Bookkeeping: Cost Every Point of Moisture So Your Rate Is More Than a Guess at the Elevator's Price
Custom grain drying costs about 3.2 cents per point per bushel before margin — price from your fuel, shrink, and fixed cost, not the elevator's rate.
Farm Succession Planning: How to Pass the Land, the Equipment, and the Management to the Next Generation Without Splitting the Family
Only 23% of family farms have a succession plan. Transfer management first, use LLC interests plus IRS Sections 2032A and 6166, and keep the farm intact.