Enter the amounts you paid for farm labor. Do not include amounts paid to yourself. Reduce your deduction by the amounts claimed on:
Form 5884, Work Opportunity Credit, line 2;
Form 8844, Empowerment Zone Employment Credit, line 2;
Form 8845, Indian Employment Credit, line 4; and
Form 8932, Credit for Employer Differential Wage Pay-ments, line 2.
Include the cost of boarding farm labor but not the value of any products they used from the farm. Include only what you paid household help to care for farm laborers.
If you provided taxable fringe benefits to your em-ployees, such as personal use of a car, do not include in farm labor the amounts you depreciated or deduc-ted elsewhere.