what are the steps to enter farm land as an asset without depreciation on depreciation?

You wouldn't. Only enter assets that you can depreciate. When and if you se,, you can record the cost and sales price to determine gain. If you were to put a building on the land, you would then include land as separate from the building.

There is drain tiling being deprecated on the farm land.  I am depreciating that.  My prior tax man has put the land value on depreciation too.- even though land is not depreciated.  What are the steps to adding the farm land to depreciation?

Thanks 

ben b

It's OK to depreciate the drain tiling.  Depreciation is a way to let you deduct the "used up" portion of an asset's cost every year.

HOWEVER, land does not depreciate and should not be entered as a depreciable asset.  

Please see these publications for additional information:

• Instructions for Form 4562
• Publication 946, How to Depreciate Property  (currently being edited for Tax Year 2020)