Insights from Paul Neiffer, CPA Substack Bestseller ⭐️

Joined January 2023
Hedging vs. Speculating: The Tax Line Every Farmer Needs to Know Hedges produce ordinary income or loss. Speculative futures losses are capital losses, with only $3,000 of net capital loss deductible against ordinary income each year. farmcpareport.com/p/hedging-…
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$13.8 Billion of Gross Payments, Net Likely to be closer to $13 billion USDA announced on October 7 that ARC and PLC will generate about $13.8 billion for the 2025 crop year, the largest annual payout since these programs started in the 2014 Farm Bill. farmcpareport.com/p/secretar…
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TOMORROW! Paul Neiffer covers 2025 ARC/PLC payments and expectations for 2026 ARC/PLC payments. 📍Facebook live 🕐 1 PM MT If you're not already signed up, link below! share.hsforms.com/1qr1GryNnR…
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Who actually makes the Section 1062 election? 🤔 The answer may not be as simple as you think. The election follows the tax liability, not the sale. Here’s how the proposed regulations apply across partnerships, S corporations, and tiered structures. 🔗 farmcpareport.com/p/who-actu…
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Facebook Live: ARC/PLC Payments with Paul Neiffer! Join us as Paul covers 2025 ARC/PLC payment results, his outlook for 2026, and answers your questions live. share.hsforms.com/1qr1GryNnR… Note: Already signed up? No need to register again! We’ll email you the link before the event.
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The IRS issued proposed regulations on Section 1062, and it is not good news for installment sales of farmland If you report a qualifying farmland sale under Section 453, Section 1062 only reaches the gain you recognize in the year of sale. farmcpareport.com/p/installm…
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🚨 IMPORTANT: EVENT TIME HAS CHANGED! Please note the updated time for our upcoming Facebook Live with Paul Neiffer: 📅 Wednesday, October 7 ⏰ 1:00 PM MT 📍 Facebook Live The event will cover 2025 ARC/PLC payments and expectations for 2026 ARC/PLC payments.
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Please update your calendar with the new time! Note: Already signed up? No need to register again! We’ll email you the link before the event. share.hsforms.com/1qr1GryNnR… #ARCPLC #Farmers #Agriculture #FarmFinance #FarmBill #AgPolicy
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We received a question on the new average AGI and EQIP payments that would be received after October 1, 2024, under OBBBA. We don’t have a final answer yet, so Paul wants to lay out the issue and see whether any of you have dealt with it. farmcpareport.com/p/what-doe…
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🌾 ARC/PLC updates you’ll want to know! 🎥 Join Paul Neiffer LIVE as he breaks down ARC/PLC payments, what’s happening now, and what you need to know moving forward. 📅 September 30 ⏰ 11:30 AM CT 📍 Facebook Live 🔗 Sign up: share.hsforms.com/1qr1GryNnR…
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We’ve previously released ARC/PLC spreadsheets for corn, cotton, soybeans, and wheat. Now we’re expanding the toolkit with spreadsheets for ALL remaining crops! 🌾 farmcpareport.com/p/and-fina… #ARCPLC #FarmBill #Agriculture #FarmFinance
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🚨 2026 cotton ARC vs. PLC — we built the spreadsheet for you. Plug in your numbers and get the PLC rate, ARC trigger yield, and STAX breakeven instantly. farmcpareport.com/p/a-spread… #ARCPLC #AgTax #Agriculture #FarmBill #AgPolicy
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🌾 Beyond the Harvest 2026 is coming to Kansas City! Join Paul Neiffer and Roger McEowen October 20–21 for two days of farm tax, agricultural law, succession planning, and more — with up to 15 CPE credits available. adamsbrowncpa.com/events/bey…
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FSA announced on September 16 that sign up is open through December 11, 2026. If you do not submit a 2026 election by December 11, your election from 2025 carries forward for all crops on the farm. farmcpareport.com/p/fsa-open…
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Is PLC still the right call for 2026 cotton? Not as clear-cut as it used to be. PLC pays ~$16/base acre. ARC-CO pays nothing at a normal yield — it needs a 5.7%+ drop below benchmark to trigger, but pays 4-6x more than PLC when it does. farmcpareport.com/p/cotton-2…
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🌾 Facebook Live: ARC/PLC Payments with Paul Neiffer! Join us as Paul covers 2025 ARC/PLC payment results, his outlook for 2026, and answers your questions live. 📅 Wednesday, September 30 | ⏰ 12:00 PM CT | 📍 Facebook Live Sign up below! ⬇ share.hsforms.com/1qr1GryNnR…
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