This self-study course explains the relief from federal estimated tax payments available to qualified farmers. Built for CPAs, Enrolled Agents, and tax preparers serving farms and ranches, it shows how to determine whether a client meets the qualified-farmer test, how to measure gross income from farming against total income, and how to calculate the two-thirds threshold that unlocks the relief. It then applies the relief itself — one annual installment instead of four, a reduced required payment, and the January 15 and March 1 deadlines — through farm and ranch examples.