These handouts are distributed at the Iowa Farm and Urban Income Tax Schools. They include a 16-page compilation of summary charts containing the most crucial information required for 2014 returns prepared in 2015. The additional materials handout includes a 1099 worksheet for the farm, qualified farmer determination worksheet, payment in kind wages, de minimums safe harbor election instructions, a sample amendment to a flexible spending account (use-it-or-lose it), and several helpful worksheets for elder care issues.