Hi, I am a resident of California but I have Farm Rental income from a property our LLC owns in Indiana.  (The LLC is a single entity LLC owned only by my wife and me.) There is no other reason for me to pay an income tax to Indiana.  Would I be able to claim the Indiana income tax I paid last year as a farm expense this year on my federal return? (I am already deducting the Property Tax on that farm.)  Thanks!