I am starting a game bird farm and last year I did a pilot of the business. Can I deduct the loss of chicks that died? I don't have any year end inventory.

[darryl_mann]

Last year was just a pilot to learn how care for the birds.

[AmyT · Accepted solution]

Yes, you are able to deduct the cost of the chicks that died, plus the expenses you incurred when caring for them.