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Farmer's Tax Guide›2025 Returns›5. Soil and Water Conservation Expenses

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

CAUTION

Conservation expenses for land in a foreign country do not qualify for this special treatment.

Publication 225 (2025) Chapter 5 Soil and Water Conservation Expenses 29

  • 25% limit on deduction,

  • When to deduct or capitalize, and

  • Sale of a farm.

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▸Contents — 2025 Publ 225 (PDF)

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