In general, fruit trees should be pruned less severely during years after a heavy crop and more severely following a light crop yield. If you would like to learn first hand how to prune fruit trees, you will want to attend one or more of the hands-on pruning workshops conducted by ISU Extension horticulture specialists. Workshops will be scheduled for March. A list of dates, times, and locations will be included in the February issue of this newsletter. It defines a farmer as a person whose gross income from farming is at least two-thirds of that person's total gross income.
Qualified farmers have different tax filing deadlines than non-farmers.
If their farm operations have been unprofitable for a certain period and are not managed to allow a profit, farm deductions are limited to gross farm income. You may file some of the forms that farmers file. Most people will choose the cash method of accounting whereby farm inventories do not have to be recorded. Most expenses are deducted in the tax year they are paid. Schedule F is used for sales of farm products and other farm income as well as farm expenses.