! purposes and you claimed a deduction in 2025 on

CAUTION Schedule 1-A (Form 1040) for the vehicle loan interest

allocable to your personal use, then you can’t claim a deduction for that same interest on Schedule F. See Schedule 1-A (Form 1040) and its instructions for more information.

7

• The payment was for the purchase of feed rather than a deposit.

• The prepayment had a business purpose and wasn’t made merely to avoid tax.

• Deducting the prepayment won’t materially distort your income.

If all of the above apply, you can deduct the prepaid feed when paid, subject to the overall limit for prepaid farm supplies, explained earlier. If all of the above don’t apply, you can deduct the prepaid feed only in the year it’s consumed.

Line 22 Enter the amounts you paid for farm labor. Don’t include amounts paid to yourself. Reduce your deduction by the amounts claimed on the following.

• Form 5884, Work Opportunity Credit.

• Form 8844, Empowerment Zone Employment Credit.

• Form 8932, Credit for Employer Differential Wage Payments.

• Form 8994, Employer Credit for Paid Family and Medical Leave.

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.

figuring your income and expenses. For details, see chapter 8 of Pub. 225.

• Federal unemployment tax.

• Federal highway use tax.

• Contributions to a state unemployment insurance fund or disability benefit fund if they’re considered taxes under state law.

Line 29 You can deduct the following taxes on this line.

• Real estate and personal property taxes on farm business assets.

• Social security and Medicare taxes you paid to match what you are required to withhold from farm employees’ wages.

Don’t deduct the following taxes on this line.

• Federal income taxes, including your self-employment tax. However, you can deduct one-half of self-employment tax on Schedule 1 (Form 1040), line 15.