Where to put soil test expense?

[JMH351]

Have home and business edition, wondering under farm expenses where you would put soil testing expenses?

[ErnieS0]

It depends on whether you are testing yourself or hiring someone to test your soil and whether you do this regularly or if this is a one-time expense.

For example, it may be custom hire for a one-time survey and repairs and maintenance if this is a regular process. 

Listing it under Other miscellaneous expenses is fine. A description and amount will print on your return. IRS will know exactly what this expense is for and how much you paid.

[JMH351]

It's something where I pull the samples and send them to a lab to be analyzed, in my case something that would be done every 3-4 years, I was kinds thinking miscellaneous expense with a description.

[LindaS5247]

Yes, miscellaneous or "other" business expenses  would be fine for your soil sample testing expenses.

These expenses are not specific but are still considered ordinary and necessary.  A necessary expense is one that is appropriate for the farm business. Although many common expenses are deducted on designated lines of the tax schedule, some expenses may not fit into a particular category. 

Taxpayers can deduct these as “other” expenses. A breakdown of “other” expenses must be listed on line 32 of Form 1040 Schedule F or line or Part V of Form Schedule C, whichever you are filing.

Farmers who are sole proprietors must file Schedule F.  

Click here for additional information on Schedule F.

Click here for additional information on Form Schedule C.