This workshop prepares tax professionals to tackle 2026 tax provisions relevant to agricultural producers and landowners.

REGISTRATION COST $199 • In-Person and Online

All attendees receive a copy of the 2026 Agricultural Tax Issues Workbook, a 200-page resource Register by MAIL : Download and Print Registration Form

Register ONLINE : Link to ISU Registration Services          

AGENDA

The course will cover as many of the 2026 ATI workbook chapters as time allows:

Chapter 1 – Common Tax Issues Impacting Farmers

Internal revenue code’s definitions of farming: hobby farms, Schedule F examples, payments to family, 1099s and the farm, and farm income averaging.

Chapter 2 – 2026 Legislative and Regulatory Update

Key federal developments affecting farmers in 2026: important tax law changes, administrative guidance, other legal developments that may influence reporting positions, planning decisions, and farm business operations.

Chapter 3 – Third-Party Marketed Tax Strategies for Farmers

Tax benefits often promoted to farmers through third-party providers, with a focus on the research tax credit and deductions claimed for residual soil fertility: review of legal standards, common marketing claims, documentation requirements, and practical risks taxpayers should evaluate before pursuing these strategies.

Chapter 4 – Like Kind Exchange on the Farm

Practical issues that arise when farmers restructure or replace land holdings, and tax-deferral rules governing like-kind exchanges of farm real estate: qualifying property, exchange structures, timing requirements, basis consequences, boot received.

Chapter 5 – Farm Corporations

Common issues arising in farm succession planning, and tax rules and planning considerations for farming operations conducted through corporations: the formation and operation of C and S corporations, compensation and fringe benefits, distributions, basis and loss limitations, transfers of assets.

Chapter 6 – Livestock Tax Issues

Key tax rules affecting livestock operations: the treatment of animals held for sale, breeding, dairy, or draft purposes, common issues such as depreciation and expensing, raised breeding livestock, sales and involuntary conversions, and disaster-related tax considerations.

Chapter 7 – Financial Distress and Bankruptcy Tax Issues for Farmers

Key planning issues for farmers working through periods of economic hardship, and tax consequences that can arise when farm operations face financial distress, debt restructuring, or bankruptcy: cancellation of debt income, insolvency and bankruptcy exclusions, basis reductions, asset sales, net operating losses. 

Chapter 8 – Retirement Issues for Farmers

Strategies for coordinating retirement income with the transfer of farm assets and management, and tax and planning issues farmers commonly face when preparing for retirement and transitioning out of active operation: retirement plan options, contributions and distributions, social security considerations, required minimum distributions, self-employment tax issues. 

Chapter 9 – Cost Recovery and Sales of Farm Assets

Common issues involving farm property and tax treatment for recovering the cost of farm assets: through depreciation, amortization, expensing and related deductions, consequences of selling or disposing of those assets, basis, gain or loss recognition, depreciation recapture, §1231 treatment, and installment sales.

Chapter 10 – Sample Return

CONTINUING EDUCATION

IRS CE 

Y7WRM-U-00407-26-O, 2026 Agricultural Tax Issues Update 1 hour

Y7WRM-T-00408-26-O, 2026 Agricultural Tax Issues Topics 7 hours

State CPE

8 hours of continuing education 

Wisconsin CLE

8 hours of continuing education (pending)

Wisconsin Insurance

8 hours of continuing education (pending)

SPEAKERS

Kristiana Coutu
Attorney –Center for Agricultural Law and Taxation, and Director–Beginning Farmer Center at Iowa State University.

Kristiana brings her passion for agriculture and experience in agricultural law and tax to provide legal analysis and educational materials for producers, policymakers, and industry stakeholders. She has focused her career on meeting the changing needs of agriculture, and her experience includes lending for the farm credit system, practicing as a certified public accountant, practicing law, and engaging in policy work. Kristiana has worked with producers and agricultural organizations across the country, giving her a unique and holistic perspective on the diversity of agriculture and the varying needs of producers. As director of the Beginning Farm Center, Kristiana guides the center’s activities which focus on providing educational resources and programming for new farmers and their professional advisors. 

Kristine Tidgren
Attorney and Director–Center for Agricultural Law and Taxation, Iowa State University

Kristine is an attorney and the Dolezal Adjunct Associate Professor in the Agricultural Education and Studies Department at ISU. Kristine enjoys researching and analyzing complex tax issues and writes and edits many articles, blog posts, and educational materials. She speaks to many groups regarding tax and legal topics throughout the year.

ONLINE COURSE: ACCOMMODATIONS

Participants will receive GotoWebinar links to the sessions, morning and afternoon. All attendees will receive the workbook by mail.