Farms, ranches & agritourism

Books and taxes for berry farms.

A truckload of blueberries sold to a grocery distributor on a tight harvest window, flats sold at the farm stand the same afternoon they were picked, and fruit that will not wait if it does not move fast. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.

  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
JulyExample month
$22,700
what you made

July came in at $22,700. The distributor's truckload got booked at the negotiated wholesale rate, kept apart from farm stand sales at full retail price.

  • Grocery distributor truckloadWholesale berry sales
  • Farm stand flat salesRetail berry sales
  • Picking crew wagesHarvest labor
  • Cold storage cooler repairCold storage equipment
  • Berry flats and clamshellsPackaging
Money in$64,000
Money out$41,300
Set aside for taxes$5,900
An example month. Yours will have your numbers.

Why your books are different

Berry farm books go wrong in the same few places.

A generalist sees a farm that sells fruit in the summer. Your business sells the same berry two very different ways, wholesale by the truckload at a negotiated rate and retail by the flat at the farm stand, on a crop that spoils fast if it does not move. When the books do not separate those, you cannot tell which channel actually pays the bills.

  1. 1

    Wholesale and retail sales get rung up at the same rate

    A grocery distributor buying by the truckload pays a negotiated wholesale rate, while a farm stand customer pays full retail for a single flat, but if both are recorded the same way, you cannot tell how much each channel actually contributes.

    What we doKeeps wholesale berry sales and retail farm stand sales in their own lines, so you can see which channel actually pays the bills.
  2. 2

    A short harvest window makes labor costs spike without context

    Berries often have to be picked within a few days of ripening, which means a heavy burst of picking crew wages lands in a short window, and without context that spike can look like a payroll problem instead of the nature of the crop.

    What we doTracks harvest labor against the picking window, so a short burst of heavy wages reads as harvest timing, not a payroll issue.
  3. 3

    Unsold or spoiled berries disappear instead of showing up as a loss

    Fruit that does not sell before it spoils has to be tossed or sold at a steep discount, and without a note, that loss just looks like a lighter sales day instead of the specific cost of fruit that went bad.

    What we doNotes spoilage and discounted fruit the owner flags, so a light sales day reads as what it was, not a mystery in the numbers.
  4. 4

    Cold storage costs get buried in general farm expenses

    A cooler that keeps berries from spoiling before they ship or sell can be one of the most important pieces of equipment on the farm, but on a bank statement its running cost and repairs can disappear into general overhead.

    What we doKeeps cold storage utilities and repairs in their own line, so you can see what protecting the crop actually costs.
  5. 5

    New plantings get treated like this year's supply cost

    New blueberry bushes or blackberry canes take a few years to reach full production, so planting costs paid now are really an investment in future harvests, not a normal expense against this year's crop.

    What we doFlags new plantings separately from routine field costs, so the accountant can apply the right treatment as the planting matures.

Your categories

The categories Gus keeps for a berry farm.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • Wholesale berry salesTruckload sales to grocery distributors at a negotiated rate.
  • Retail berry salesFarm stand and market sales at full retail price.
  • U-pick salesVisitors who pick and pay by the pound in the field, if the farm offers it.
  • Value-added salesJam, preserves, or frozen berries sold beyond the fresh crop.
  • Plant and cane salesExtra berry plants sold to other growers or gardeners.

Money out

  • Plant stockNew blueberry bushes, blackberry canes, or strawberry plugs.
  • Harvest laborPicking crew wages during the short harvest window.
  • Cold storage equipmentCoolers and refrigeration, logged so they get written off right.
  • PackagingFlats, clamshells, and pint containers for wholesale and retail sales.
  • Field maintenancePruning, fertilizing, and pest control across berry rows.
  • IrrigationDrip line, well electric, and pump repair to protect the crop.
  • DeliveryTrucks and fuel for delivering wholesale orders to a distributor.

What we watch for you

  • Wholesale vs. retail mix

    How much comes from distributor truckloads versus farm stand sales, so you know which channel to focus on.

  • Harvest labor cost per pound

    What picking costs against what the crop sold for, tracked during the harvest window.

  • Spoilage rate

    How much fruit gets lost to spoilage each season, tracked from what gets flagged.

  • The set-aside

    What you will owe, tracked every month, so tax season is a number you already knew.

Ask Gus

Things berry farm owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

Our distributor pays a much lower rate than what we charge at the farm stand. Should that be tracked separately?

Yes, and I already keep them apart. Wholesale and retail berry sales stay in their own lines, so you can see which channel actually pays the bills.

Picking crew wages spike hard for about a week when the berries are ready. Is that a problem?

No. I track harvest labor against the picking window, so a short burst of heavy wages reads as harvest timing, not a payroll issue.

Some fruit spoiled before we could sell it this week. Does that show up anywhere?

Flag it for me and I'll note it, so that day reads as spoilage, not just a mysteriously light sales day.

The tax side

The tax side of a berry farm.

Most of what goes wrong here is timing around a fast-moving crop. New plantings treated like this year's expense, cold storage costs buried in overhead, and a set-aside nobody started until harvest season.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Schedule F farm incomeGrowing and selling berries generally lands on Schedule F instead of the Schedule C a typical small business files, which changes how income and certain costs are handled.
  • New planting costsCosts to establish new blueberry bushes or blackberry canes often need to be tracked over the first few years rather than expensed immediately, until the planting reaches full production.
  • Cold storage equipmentCoolers and refrigeration systems can usually be written off the year you buy them. Bonus depreciation is 100 percent for property acquired after January 19, 2025.
  • Contractor 1099s for picking crewsAnyone not on payroll who you paid $2,000 or more in 2026 for picking or delivery help gets a 1099-NEC by January 31.

Deductions berry farms miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • New berry plant stock
  • Picking flats and clamshells
  • Cold storage repair
  • Drip irrigation repair
  • Field fertilizer
  • Pest and bird netting
  • Delivery truck fuel
  • Picking crew wages
  • Farmers market stall fees
  • Pruning tools
  • Liability insurance
  • Bee pollination fees

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A berry farm year, kept every month.

Your harvest window is short and unforgiving. Your taxes come on a schedule of their own. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, the picking crew 1099 list is ready, and you get a monthly set-aside so harvest income funds it evenly.

  2. April

    Filed. Done.

    Your return is filed and signed before spring pruning and pollination season begin.

  3. July

    Halfway check

    Where you stand right after peak harvest, and whether wholesale and retail sales split out the way you expected.

  4. October

    Before winter

    Gus looks at cold storage or field equipment worth adding before next season and flags what this year's harvest numbers say about pricing.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for berry farms. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions berry farm owners ask first.

Can Gus tell wholesale sales apart from farm stand sales?

Yes. He keeps wholesale berry sales and retail farm stand sales in their own categories, so you can see which channel actually pays the bills.

Picking crew wages spike hard during a short harvest window. Will that look bad on the books?

It shouldn't. Gus tracks harvest labor against the picking window, so a short burst of heavy wages reads as harvest timing, not a payroll problem.

Do I have to change how I sell to a distributor or run the farm stand?

No. Sell to a distributor and run the farm stand your usual way. Gus sorts it from your bank statement, and a wholesale or retail sale he cannot place gets a single question instead of a guess.

Some fruit spoiled before we could sell it. Does that get tracked?

Flag it for Gus when it happens, and he notes it, so that day reads as spoilage rather than a mystery in the numbers.

Is a new cooler for cold storage written off all at once?

Usually. A cooler bought to protect the harvest typically qualifies for a full write-off the year you buy it, though some seasons call for spreading the cost. Gus logs the purchase and the accountant decides.

We planted new blueberry bushes that won't produce a full crop for a few years. Does that cost get tracked differently?

Yes. Gus tracks new planting costs separately from routine field costs, so the accountant can apply the right treatment as the planting matures.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever