Farmer's Tax Guide›2025 Returns
Contents
2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Introduction . . . . . . . . . . . . . . . . . . 1
What’s New for 2025 . . . . . . . . . . . . . 2
What’s New for 2026 . . . . . . . . . . . . . 3
Reminders . . . . . . . . . . . . . . . . . . . 3
Chapter 1. Importance of Records . . . . 4
Chapter 2. Accounting Methods . . . . . 6
Chapter 3. Farm Income . . . . . . . . . . 9
Chapter 4. Farm
Business Expenses . . . . . . . . . 20
Chapter 5. Soil and Water
Conservation Expenses . . . . . . . 29
Chapter 6. Basis of Assets . . . . . . . 32
Chapter 7. Depreciation, Depletion,
and Amortization . . . . . . . . . . . 38
Chapter 8. Gains and Losses . . . . . . 51
Chapter 9. Dispositions of
Property Used in Farming . . . . . . 59
Chapter 10. Installment Sales . . . . . 63
Chapter 11. Casualties, Thefts, and
Condemnations . . . . . . . . . . . . 68
Chapter 12. Self-Employment Tax . . . 77
Chapter 13. Employment Taxes . . . . 82
Chapter 14. Fuel Excise Tax
Credits and Refunds . . . . . . . . . 88
Chapter 15. Estimated Tax . . . . . . . . 91
How To Get Tax Help . . . . . . . . . . . . 94
Index . . . . . . . . . . . . . . . . . . . . . 97
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