Farm operators and owners have until Sept. 30 to complete enrollment for price loss or agricultural risk coverage.

These planning prices can be used for preparing annual enterprise budgets and annual whole-farm cash flow projections.

Ron Haugen, NDSU Extension Service farm economist, has some items to note for your 2013 income tax preparation.

The single biggest change is the elimination of direct payments to farmers

Look for ways to reduce heating costs.

For crop producers, the primary decision will be to choose the Agricultural Risk Coverage option or the Price Loss Coverage option.

["The FSA will provide notification to landowners that will include the base and yield information of record as of Oct. 1, 2013. It will be up to landowners to ...

Make the reallocation decision on a farm-by-farm basis.

The new shallow-loss crop insurance is not available this year.