You are in the business of farming if you cultivate, operate, or
manage a farm for profit, either as owner or tenant. A farm includes
stock, dairy, poultry, fish, fruit, and truck farms. It also includes
plantations, ranches, ranges, and orchards.
This publication explains how the federal tax laws apply to
farming. Use this publication as a guide to figure your taxes and
complete your farm tax return. If you need more information on a
subject, get the specific IRS tax publication covering that subject.
We refer to many of these free publications throughout this
publication. See chapter 21
for information on ordering these
publications.
The explanations and examples in this publication reflect the
Internal Revenue Service's interpretation of tax laws enacted by
Congress, Treasury regulations, and court decisions. However, the
information given does not cover every situation and is not intended
to replace the law or change its meaning. This publication covers
subjects on which a court may have made a decision more favorable to
taxpayers than the interpretation of the Service. Until these
differing interpretations are resolved by higher court decisions, or
in some other way, this publication will continue to present the
interpretation of the Service.
IRS Mission.
Provide America's taxpayers top quality service by helping them
understand and meet their tax responsibilities and by applying the tax
law with integrity and fairness to all.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
Farm tax classes.
Many state Cooperative Extension Services conduct farm tax
workshops in conjunction with the IRS. Please contact your county
extension office for more information.
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