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Accounting methods allowed farmers: tax incentives and consequences


, : Accounting methods allowed farmers: tax incentives and consequences. [Publication] Economic Research Service, US Department of Agriculture (ERS-505): 18

US farmers are allowed to choose between the cash and accrual methods of accounting in reporting income tax purposes. In 1969, about 98 per cent. of farmers used the cash method. However, persons with large non-farm incomes investing in farm enterprises have used cash accounting to show artificial farm losses for tax purposes. This practice has raised the possibility that the cash accounting option may be restricted or even revoked in the years ahead.

US$29.90


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