Ag Info

Northeast Missouri Agriculture Newsletter serving
Lewis, Marion, Ralls, and Pike Counties
August-September 2000

In this issue:

    Combine Safety
    Fall-Seeded Forages
    Developing a Farm Newsletter for Better Communications between Tenant and Landlord
    Claiming Farm Excise Tax Credits or Refunds
    Publications Update

Alix Carpenter
Agronomy Specialist
Marion County UOE Center
Courthouse Room 201
Palmyra MO 63461
(573) 769-2177
carpenterac@missouri.edu
John Brumett
Ag Engineering Specialist
Lewis County UOE Center
P.O. Box 68
Monticello MO 63457
(573) 767-5273
brumettj@missouri.edu
Al Kennett
Livestock Specialist
Ralls County UOE Center
P.O. Box 540
New London MO 63459
(573) 985-3911
kennetta@missouri.edu
Don Smith
Farm Management Specialist
Clark County UOE Center
115 West Court
Kahoka, MO 63445
(660) 727-3339
smithda@missouri.edu
Bob Wells
Farm Management Specialist
Pike County UOE Center
Courthouse
Bowling Green MO 63334
(573) 324-5464
wellsjb@missouri.edu

Calendar of Events

August 10-20 Missouri State Fair
September 28 MU Pasture Day (Linneus)
December 8 Show-Me-Select Heifer Sale

AG ENGINEERING NOTES
John Brumett


Combine Safety

Fall harvest will soon be upon us and many of you have started preparation for harvest. Consider a few ideas relating to safety as you start this task. They should be helpful whether repairs and adjustments are being made in the shop or in the field.

When working on a combine, remove the ignition key to prevent accidental starting of the machine by another worker or a youngster.

As one repairs or adjusts the header components, it is often in the raised position. Keep in mind that this unit is controlled by the hydraulic system so it is important to use the header safety locks or block up under the header when working under it. This simply prevents the header from dropping and crushing or entrapping an individual.

Repair and maintenance of the hydraulic system takes special care. Hydraulic systems operate at extremely high pressures and oils may reach high temperatures. This makes the hydraulic system a potential hazard. A ruptured hose or line can spray an individual with oil hot enough to cause burns.

Combine fires present a danger to the operator as well as causing loss of property. Operators must constantly be aware of the caused and conditions that lead to a combine fire. Combine fire prevention requires a two pronged effort. During inspection and maintenance the operator must eliminate the potential source of fire and eliminate or minimize the presence of any material that will support a fire once it has started.

Shorts in electrical wiring may result in electrical sparks and can become the source of ignition for a fire. Electrical shorts can be practically prevented by keeping wiring good condition and using the recommended size fuse. Take time to properly insulate and route wiring harnesses after repairs

The engine and engine compartment are often involved in combine fires. The combinations of fuel or oil leaks, high temperatures, and the accumulation of dust, leaves and chaff, all add to the problem. Elimination of oil and fuel leaks will reduce the build up of dust and chaff. Keep in mind other sources of ignition this area such as exhaust pipes.

Straw and chaff fires can occur in the separator area of the combine. Usually these are started by overheated bearings cause by excessive wear, failure, or improper adjustment.

Since all fires cannot be prevented, the availability of fire extinguishers is desirable. Two 10 lb. Capacity ABC type extinguishers are recommended per machine. Mount one extinguisher near the engine service ladder and the other near the operators ladder. Be sure that all operators know the proper use of extinguishers.

Checking and Reducing Harvesting Losses

Corn and soybeans left behind when the field is harvested represents a loss of profits. Combine losses cannot be reduced to zero, but skillful operators can reduce losses to an acceptable level without affecting harvesting rate of combining. Information on measuring and reducing losses is available in two MU Guide sheets numbers 1280 and 1290.

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AGRONOMY NOTES
Alix Carpenter


Fall-Seeded Forages

The late summer and early fall months are ideal seeding times for certain pasture species. Seedings made in fall may enable the forage to escape weed competition. When seeded during this time, strong root systems are established, allowing for vigorous, early growth in spring. Pasture success can be ensured with proper seedbed preparation, seed quality, seed analysis, as well as appropriate fertilizer use. These factors all combine to allow plants to become established under beneficial conditions.

As with any production system, a soil test is integral for forage establishment and production. The information determined by this test provides information on the amount of lime, nitrogen, phosphorous and potassium which should be incorporated prior to seeding. Nitrogen enhances above-ground vegetative growth. Phosphorous is important to root development, and rapid root growth in fall seeded forages provides the plant with some winter protection and allows for quick spring growth. Starter fertilizers are frequently used with fall-seeded forages. Starter fertilizers should contain nitrogen (20 to 30 pounds per acre) and phosphorus (40 to 80 pounds). Potash may also be included, although care should be taken to avoid excessive amounts as this may damage seedlings.

Smooth bromegrass reproduces aggressively. It is tolerant of drought and temperature extremes. Iowa trials of smooth bromegrass with orchardgrass, reed canarygrass, and tall fescue found bromegrass the most winter-hardy and highest spring yielding of the species, although it experiences slow recovery after cutting.

Tall fescue grows best in good, productive soils, but will grow on a wide range of soil pH. It also is productive on poorly-drained soils on which few other cool season grasses survive. About 65% of tall fescue growth occurs in the spring, with the remainder in the fall. This fall growth remains green after a frost, providing good quality winter grazing. Despite these advantages, tall fescue in Missouri is often infected with a fungal endophyte which is toxic to animals, and endophyte-free fescue cultivars do not possess the drought tolerance on infected cultivars.

Orchardgrass grows rapidly in cool temperatures and is very productive in early spring. It is moderately drought tolerant, and while reasonably productive in fall, it is not as productive as tall fescue. It is tolerant of reduced light, and is one of few forages which does well in shade.

Reed canarygrass is quite tolerant of both poorly drained, wet areas, and drought.

Timothy is adapted to moist conditions, and does not do well in droughty conditions. Particularly winter hardy, timothy tends to mature later than other grasses.

Alfalfa can survive across a wide range of temperatures and is highly drought tolerant. It has the highest feeding value of all commonly grown hay crops, and prefers deep, fertile, well-drained soils.

Birdsfoot trefoil is tolerant of infertile and acidic soils, as well as droughty or waterlogged conditions, although it is least productive on poorly-drained soils. Birdsfoot trefoil has a nutritive value equal to or greater than alfalfa.

Alsike clover tolerates acidic soils more than do other clovers. Preferring a cooler and wetter climate, it is better suited to poor fertility soils than is red clover. Its fine stem makes it susceptible to lodging during harvest.

Red clover does best on fertile, well-drained soils. A fungus on the clover produces a compound which can cause excess salivation in cows, horses, sheep, and swine. The high magnesium content of red clover aids in grass tetany prevention.

If you have any questions about fall-seeded forages, including seeding dates and rates, and variety selection, please contact your local extension office.

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FARM MANAGEMENT NOTES
Bob Wells


Developing a Farm Newsletter for Better Communications between Tenant and Landlord

The 1997 U.S. Census of Agriculture indicated that over 40 percent of all U. S. agricultural land is rented. Furthermore, farm management associations in various states have found that tenants typically rent from 3 to as many as 20 landowners. Sometimes these landowners are neighbors, persons who have moved to town following retirement from farming, persons who inherited the land through the estate, or someone who has purchased the land as a speculative investment. Thus, it is not uncommon for a tenant to seldom have contact with the landowner outside of the customary rental agreement. Agriculture is an evolving industry that has had to deal with technological adoption and the realization of the term “economies of size” during the last ten years. A combination of increased competition for land to benefit from economies of size and more landowners not understanding production agriculture technology adoption has caused communications between tenants and landowners to become crucial. One method to better communications between tenants and landowners is for the tenant to develop a farm newsletter.

A farm newsletter can take several forms. It can be very colorful and technical or the farm newsletter can be a single typed page. The goal of the newsletter is to establish a regular communication link between the tenant and landowner. This can be accomplished by making the landowner feel like part of the farming operation. The level of either production or management information contained in the newsletter depends on the most common rental arrangement between the tenant and landowners. A cash rental agreement may require little technical information. A crop-share rental agreement requires more information because the tenant’s management decisions have an impact on landowner profitability. Because the tenant rents from multiple landowners, and the landowners have multiple interest, providing general summary information is a safe component. Discuss topics such as the importance of biotechnology in farming, e.g., may have a positive environmental impact, how precision agriculture works and the information you have compiled for the landowners farm, e.g., yield maps. Note, make sure to help the landowner understand the cost of precision agriculture, so that the landowner understands you just can’t give away yield maps, i.e., the landowner could pass these maps onto a new tenant if the current rental agreement is discontinued. These issues will allow landowners to better understand the economic and environmental impacts of using new technologies. Remember, more and more landowners do not have an agriculture background so it is up to you to help educate these persons about production agriculture.

A farm newsletter can act as a way for the tenant to let the landowner know what is going on. This is particularly true when the landowner lives a great distance from the farm. Thus, a quarterly or semi-annual synopsis of what you, the tenant, have and plan to do can be beneficial, and at times crucial, for the long-term relationship between the tenant and landowner.

For more information on this and other subjects, visit your University of Missouri Extension Office, or call me, Bob Wells, at (573) 324-5464. University of Missouri Extension programs and services are open to all and most are free or at a nominal charge.

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FARM MANAGEMENT NOTES
Dr. Don Smith


 

Claiming Farm Excise Tax Credits or Refunds

You may be able to claim a credit on your income tax return for federal excise tax paid on certain fuels. You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return.

Whether you can claim a credit or refund depends on the kind of fuel you purchased, whether it was taxed, and the purpose (non-taxable use) for which you used the fuel. Generally the nontaxable uses of fuel for which a farmer may claim a credit or refund are: on the farm use for farming purposes; the off-highway business use and; uses other than as a fuel in a propulsion engine, such as for home heating.

You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel and undyed kerosene for home use. The home use of fuel applies to fuel you purchased and used in your home for heating, lighting, and cooking. The home use of undyed diesel fuel and undyed kerosene is included as a use other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle. It is not considered to be an off-highway business use.

You may be eligible to claim a credit or refund of excise taxes on fuel used on a farm for farming purposes. This applies if you are the owner, tenant, or operator of a farm. You may claim only a credit for the tax on gasoline used on a farm for farming purposes. You may claim either a credit or refund for the tax on aviation fuel used on a farm or for farming purposes. You cannot claim a credit or refund for the tax on undyed diesel fuel or undyed kerosene used on a farm for farming purposes or for any use of dyed diesel fuel or dyed kerosene.

Fuel used on a farm for farming purposes includes fuel used in the aerial or other application of fertilizer, pesticides, or other substances. You as the owner, tenant, or operator may claim the credit or refund for the fuel (other than for diesel fuel or kerosene). You may waive your right to the claim and allow the applicator to make the claim. If you waive your right, the applicator is then treated as having used the fuel on a farm for farming purposes.

To waive your right to the credit or refund, you must take all the following actions: before the applicator files his or her claim sign an irrevocable statement that you knowingly give up your right to the credit or refund. You may authorize an agent, such as a cooperative, to sign the waiver for you. Be sure to identify clearly the period that the waiver covers. The effective period of your waiver cannot extend beyond the last day of your tax year. The applicator must retain a copy of the waiver and give you a copy. Do not send a copy to the Internal Revenue Service unless requested to do so.

The waiver may be a separate document or it may appear on an invoice or another document from the applicator. If the waiver appears on an invoice or other document, it must be printed in a section clearly set off from all other material, and it must be printed in type large enough to put you on notice that you are waiving your right to the credit or refund. If the waiver appears as part of an invoice or other document, it must be signed separately from any other item that requires your signature. You should sign a separate waiver for each tax year or part of a tax year in which the fuel was used.

The form of excise tax reimbursement may vary depending on the situation. You may be able to claim either a credit or refund of the excise tax on fuels you use for non-taxable uses. You can claim only a credit for gasoline used for farming purposes. You can claim either a credit or a refund for aviation fuel used for farming purposes. No credit or refund is allowed to anyone for any fuel, such as dyed diesel fuel or dyed kerosene, bought tax-free. You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Do not claim a credit for any excise tax for which you have filed a refund claim.

An additional benefit in filing for an excise tax refund is it may be done quarterly. You can file a claim for refund for any quarter of your tax year for which you can claim $750 or more. This amount is the excise tax paid on all fuels used for any nontaxable use during that quarter or any prior quarter during the tax year. File the claim by filling out Schedule 1

(Form 8849) and attaching it to Form 8849. If you file Form 720, you can use the Schedule C portion of Form 720 for your refund claims. You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return.

Remember you must include any credit or refund of excise taxes on fuels in your gross income if you included the cost of the fuel as an expense deduction that reduced your income tax liability. Which year you include a credit or refund in gross income depends on whether you use the cash or accrual method of accounting.

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Publications Update

EQ215 Laboratory Analysis of Manure

G403 Farm Land Values for Missouri Counties

G404 Farm Land Values

G1911 Understanding the Pesticide Label

G4620 Bermudagrass

IPM1001 Integrated Pest Management: Corn Diseases

MP734 Cotton Seedling Diseases: Answers to Frequently Asked Questions

MPWS21 Home and Yard Improvements Handbook

MX920 Plum Pox Virus of Stone Fruits

NCR105 Crop-share or Crop-share/Cash Rental Arrangements for Your Farm

NCR240 Management Guidelines for Efficient Sheep Production

NRAES74 Calves, Heifers, and Dairy Profitability

SX1007 Building Soils for Better Crops

SX1008 Diversify Crops to Boost Profits and Stewardship

SX1009 How to Conduct Research on Your Farm or Ranch

SX1010 A Whole-Farm Approach to Managing Pests

These publications may be obtained from your local University of Missouri Extension Office.

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