2025 Returns

2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Acknowledgment: The valuable advice and assistance given us each year by the National Farm Income Tax Extension Committee is gratefully acknowledged.

1. Importance of Records¶

2. Accounting Methods¶

3. Farm Income¶

4. Farm Business Expenses¶

5. Soil and Water Conservation Expenses¶

6. Basis of Assets¶

7. Depreciation, Depletion, and Amortization¶

8. Gains and Losses¶

9. Dispositions of Property Used in Farming¶

10. Installment Sales¶

11. Casualties, Thefts, and Condemnations¶

12. Self-Employment Tax¶

13. Employment Taxes¶

14. Fuel Excise Tax Credits and Refunds¶

15. Estimated Tax¶

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▸Contents — 2025 Publ 225 (PDF)

2025 Publ 225 (PDF)

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