COLUMBUS - The Farmer's Tax Guide is now available on the Internal Revenue Service's IRS.gov Web site for use in preparing 2013 tax returns.

COLUMBUS ó The Farmerís Tax Guide is now available on the Internal Revenue Serviceís IRS.gov Web site for use in preparing 2013 tax returns.

This IRS publication applies to individuals who cultivate, operate, or manage a farm for profit.

For tax purposes, a farm includes livestock, dairy, poultry, fish, fruit, and truck farms, as well as plantations, ranches, ranges, and orchards.

An IRS spokesman reports more than 72,000 Ohio farm tax returns for 2011.

Call toll-free 1-800-TAX-FORM to get IRS publications.