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Level 2
February 25, 2026
Question

Form 172 for farmers

  • February 25, 2026
  • 1 reply
  • 9 views

Does anyone have a work-around for Form 172 for farmers that are required to file by March 2nd? The form isn't supposed to be final and ready for printing or electronic filing until March 3. An attachment description option isn't available either, so I can't manually prepare and attach the form.

1 reply

sjrcpa
Level 15
February 25, 2026

Farmers are not required to file by March 2. That's only if they want to take advantage of the payment rule. Their due date is April 15 like everyone else.

So they'll get an underpayment penalty. Paying now will lessen it.

The more I know the more I don’t know.
kh123Author
Level 2
February 25, 2026

I'm aware, but these clients pick the early filing so they don't have to make estimated tax payments.

sjrcpa
Level 15
February 25, 2026

And the software is biting you in the butt for it this year.

The more I know the more I don’t know.