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The 2025 Minnesota Beginning Farmer Tax Credit application deadlines were July 17, 2025, for leases and November 1, 2025, for sales and beginning-farmer tuition reimbursement. Applications were funded first-come, first-served, so meeting a deadline did not guarantee an award. The credit is tied to qualifying transactions and participation—not a general grant paid to every beginning farmer.
2025 deadlines and transaction types
For the 2025 program, the deadline depended on the transaction. Minnesota Department of Agriculture (MDA) instructions said funding was limited and awards would be made first-come, first-served regardless of the listed deadlines.
| Transaction | Who may receive the credit | 2025 deadline | 2025 amount described in program materials |
|---|---|---|---|
| Cash-rental lease | Asset owner | July 17, 2025 | 10% of annual cash-rental income, up to $7,000 |
| Share-rental lease | Asset owner | July 17, 2025 | 15% of share-rental income, up to $10,000 |
| Sale of qualifying agricultural assets | Asset owner | November 1, 2025 | 8% of the sale price, or 12% under the applicable qualifying-farmer category; maximum $50,000 |
| Beginning-farmer tuition reimbursement | Eligible beginning farmer | November 1, 2025 | Tuition-reimbursement terms and limits are specified in the 2025 application materials |
The lease and sale percentages and maximums are program limits, not guaranteed award amounts. The application instructions’ first-come, first-served rule meant funding could be exhausted before a listed deadline. See the 2025 MDA application instructions and the 2025 asset-owner application for the applicable transaction’s terms and required records.
How the 2025 application process worked
The process involved both parties for asset-owner credits: the beginning farmer sought certification, while the asset owner submitted an application for the qualifying lease or sale. Transaction documents supported the application. Tuition reimbursement was a separate beginning-farmer pathway. The exact document list and fields depend on the application type, so use the relevant 2025 form rather than relying on a general checklist.
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- Identify the transaction and the applicant. Determine whether the application concerns a cash lease, share-rental lease, asset sale, or beginning-farmer tuition reimbursement. Asset-owner credits and tuition reimbursement are not interchangeable.
- Complete the applicable beginning-farmer certification or application. The 2025 instructions define a beginning farmer as someone who entered farming within the previous ten years. MDA generally counts years with farm income reported on Schedule F and excludes years filed as a minor or dependent. That timing rule is only one part of eligibility; review the full criteria in the 2025 certification instructions.
- Have the asset owner file the transaction application, where applicable. Use the 2025 asset-owner form and include the lease or sale documentation and other supporting records it calls for.
- Submit the complete application by the applicable 2025 deadline. A timely filing did not reserve funds; MDA stated that awards were first-come, first-served regardless of deadline.
- After certification, claim an approved asset-owner credit on the Minnesota return. Minnesota Revenue directs certified asset owners to use Schedule M1C and enter the RFA certificate number. Its Owners of Agricultural Assets Credit guidance also says unused asset-owner credit amounts may be carried forward for 15 years.
Who qualified—and what the 2025 term change means
Certification as a beginning farmer did not by itself make every applicant eligible for every credit category. Applicants had to meet the criteria for their pathway and document the qualifying relationship or activity. The 2025 MDA fact sheet describes the 12% sale rate as applying when the buyer is an “emerging farmer.” Minnesota Revenue’s 2025 tax-law changes page says the definition was amended to “limited land access farmer.” Because the 2025 program materials use different terms, follow the year-specific form and filing guidance for the transaction and return at issue rather than assuming the terms are interchangeable.
For the 2025 rates and terminology, consult the MDA 2025 fact sheet alongside the Minnesota Revenue 2025 tax-law changes.
A separate credit for beginning-farmer management programs
Minnesota also has a Beginning Farmer Management Credit. It is separate from the asset-owner credit and applies to eligible participation in an approved farm-business management program. Minnesota Revenue describes it as a nonrefundable credit of up to $1,500, with a three-year carryover for eligible participants. Its guidance calls for certification and Schedule M1C filing; check current-year requirements in the Minnesota Revenue program guidance before claiming it.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to do if you are reviewing this after 2025
The dates above are historical 2025 deadlines, not instructions for a later application cycle. MDA announced on December 11, 2025, that 2026 applications would open January 1 and that 2025 funds had run out in late January. Those later updates do not change the 2025 deadlines or establish eligibility for a different tax year. For a current application or return, use the relevant year’s MDA forms and Minnesota Revenue guidance.
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