Like any other occupation of business, there are files and forms that should be completed for the farm. Some of this paperwork only needs to be done once, while others may need to be updated periodically. Here are a few of those forms and files to consider.
Ag Water
Quality Plans
The Agriculture Water Quality Act was passed by the Kentucky Legislature in 1994. It states that landowners with 10 or more acres in agricultural production must develop a water quality plan. If you farm 10 or more acres or plan to harvest trees on 10 or more acres in Kentucky, then you are required by state law to implement an agriculture water quality plan.
This plan documents the best management practices you’re using to protect water resources. These best management practices could include planned grazing systems for livestock, filter or buffer strips around crop fields, animal waste storage structures and nutrient management plans. It should also include plans to limit livestock access to streams. In addition, the document should include information about proper handling of herbicides and pesticides and proper maintenance of septic systems.
A Kentucky Agriculture Water Quality Plan is a prerequisite for CAIP and many USDA programs. Plans are best if completed online. While a paper-based version is available, some programs may require an online submission. Instructions for completing the AWQP plan online may be found at adair.ca.uky.edu/anr.
Premise ID
A premises identification number (PIN) is a unique code that is permanently assigned to a single physical location where livestock are raised. A PIN allows animal health officials to quickly and precisely identify where animals are in the event of an animal health or food safety emergency.
You must have a PIN to purchase official electronic animal identification tags. Requests for a PIN may using the form found at kyagr.com/statevet/documents/AM_NationalPremiseIDRequest.pdf.
Farm Sales
Tax Exemption
Kentucky law requires that farmers apply for an Agriculture Exemption Number to make qualified purchases for the farm exempt from sales tax. The application Form 51A800 is available on the Department of Revenue website at revenue.ky.gov/Forms/51A800%20(4-21)_fill-in.pdf.
The application requires verification of agricultural activity. Any one of the following documents may be submitted with the application:
- IRS Schedule F, Profit or Loss from Farming
- IRS Form 4835, Farm Rental Income and Expenses
- Farm Service Agency number
- Other type of verification
Once approved, the Department of Revenue (DOR) will issue an Agriculture Exemption Number by letter. The number must be renewed every three years.
FSA Farm Number
An FSA (Farm Service Agency) farm number is a unique identifier assigned to a farm by the U.S. Department of Agriculture. It’s used to track farm ownership, participation in USDA programs, and eligibility for various government benefits or subsidies. It helps the USDA maintain accurate records for agricultural operations. An FSA Farm Number is required to participate in any USDA agriculture programs as well as County Ag Investment Programs (CAIP). Contact the Columbia USDA Service Center at 270-384-6431 for more information on acquiring a farm number.
