Different owner payments have different tax implications. Make sure you prepare for the proper treatment before year end.
The IRS has provided extended deadlines for parties impacted by the California Wildfires. (See downloadable PDF version.)
California requires withholding on certain payments made to out of state residents, unless a waiver is filed on Form 588.
Sure, you're going to be harvesting those perfectly ripened grapes from the vineyard. But what else will you be harvesting this season?