The Annual Update on Farm Income Tax Reporting will be held on Thursday, December 14, from 9:00 am to 4:30 pm at the Owego Treadway Inn's Starfire East Room. Chuck Radick,

Enrolled Agent and Farm Accountant, Preston Hollow New York and Charlie Cuykendall Senior Extension Associate, Farm Management, Cornell, will provide an update and review of the tax changes affecting farmers and small businesses. Topics will include: 2000 Federal and New York State Tax Legislation affecting individual taxpayers and farmers, capital gains, earned income credit, child tax credit, income averaging, education credits, installment sales, leasing, estate taxes, NYS school tax credit, tax management and reporting recommendations, and social security.

Attendees will receive eight credits.

The cost is $85.00 per person and includes the teaching manual and other materials, coffee and Danish at 8:30 am, lunch at Noon, and an afternoon beverage snack. Pre-paid reservations are required by December 6. Make your check payable to Cooperative Extension. For more information, Call the Cornell Cooperative Extension, Tioga County at 687-4020.