Committee History

NATIONAL FARM INCOME TAX EXTENSION COMMITTEE

During the late 1930s and 1940s, many states established farm record projects. World War II led to increases in federal income tax. The need to understand and take appropriate action to governmental laws and regulations prompted farm families to demand educational programs in income tax management, social security, insurance, governmental farm programs, etc. Many states developed programs, especially in the income tax area.

In 1947, the North Central Farm Management Extension Committee (NCFMEC) was formed by representatives of the 13 north central states and they were later joined by Kentucky, Oklahoma, New York and Pennsylvania.

The impact of government laws and regulations upon farmers was the same regardless of where they lived. Therefore, one bulletin or form could be used by many states and these types of activities could be handled very efficiently by NCFMEC subcommittees.

The Farmer's Income Tax Guide, which has been published annually by the Internal Revenue Service since 1955, was initiated by the NCFMEC subcommittee on income tax and tax management. Initially, a regional publication entitled Income Tax for Farmers was developed and published each year from 1948 through 1954. Since that time, the National Farm Income Tax Extension Committee has cooperated with the Internal Revenue Service in preparing the Farmer's Tax Guide. The National Farm Income Tax Extension Committee is the only group of this type which meets annually with the IRS.