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@kadaan wrote:

I entered it under Farm Assets -> Farm Equipment, Animals, Agriculture -> Farm Equipment, because that is where TurboTax lists Tractors (not over the road)


I am entering an asset in exactly that same section on a test return and I am getting 5 year depreciation. 

 

Are you clicking the "Yes"  button for the question that addresses "some types of farm equipment are not eligible for the special 5 year depreciation of farm machinery and equipment"?