Include all ordinary and necessary farm expenses not deducted elsewhere on Schedule F, such as advertising, office supplies, etc. Do not include fines or penalties paid to a government for violating any law.
- At-Risk Loss Deduction.
- Bad Debts. See Pub. 535
- Business start-up costs.
- Business Use of Your Home.
- Forestation and reforestation costs.
- Legal and Professional Fees.
- Tools
- Travel, Meals, and Entertainment.
- Preproductive Period Expenses.
For details, see Capitalizing costs of property, earlier, and Uniform Capitalization Rules in chapter 6 of Pub. 225.