The Cornell Electronic Accounting System provides much data for each cooperator. Many cooperators are not aware of all the various ways to use the information they receive. Tax management which involves estimating taxable income is one important use that can be made of electronic accounting reports. Tax management is an important part of operating a commercial farm business for profit. Every farmer has some flexibility in management of his income and expenses and he may use this flexibility to even out his taxable income from year to year. Most tax management decisions must be made before the end of the year while there is time enough remaining to make needed adjustments. No wise tax management decision can be made until the current year's taxable income has been estimated. Estimating taxable income before the end of the year can also be helpful in making other important management decisions. This teaching guide has been developed for cooperative extension agents, and others to use in working with electronic accounting cooperators. The guide can be used with groups or individual cooperators. It is designed to help them get the information they need for making year-end tax management and related decisions.