Cost: $205
At: CREDIT BY EXAM
Credit: 8 Hours CPE Credit

SOME TOPICS TO BE COVERED:

• Rent paid by an entity
• Flexible cash rents
• Energy credits
• Amended returns for CRP payments
• Definition of gross income from farming for purposes of donation of conservation easements and other purposes
• When does a 1099 need to be issued - by a farmer and to a farmer?
• Farm audit issues
• Weather-related sales and replacement schedule
• Tax consequences of 4-H projects
• Table of safe harbors for farmers

Dr. Wayne A. Hayenga, an attorney and an agricultural economist with Texas AgriLIFE Extension, will prepare the audio and materials. He teaches extensively for the Texas Society of CPAs and other professional groups. He is also a member of the national extension committee that assists the IRS with preparation of the Farmer's Tax Guide.

10-701. All program materials and audio CDs........................................................$185.00
10-702. CREDIT BY EXAM -- includes program materials, CDs, and exam.......................$205.00

Materials, CDs, and exam will be mailed after December 21, 2010.