Farm expenses, farm vehicles and farm assets are 3 different categories in how they treat farm items. The type of vehicle does change the rules in effect. There are under 6,000 lb vehicles, then up to 14,000 lb vehicles, then over 14,000 lb and excepted vehicles. Depreciation rules begin on page 37 of the farmer's tax guide.
Publication 225, Farmer's Tax Guide states:
Excepted vehicles. Other property used for transportation does not include the following vehicles.
• Tractors and other special-purpose farm vehicles.
• Bucket trucks (cherry pickers), dump trucks, flatbed trucks, and refrigerated trucks.
• Combines, cranes and derricks, and forklifts.
• Any vehicle designed to carry cargo with a loaded gross vehicle weight of over 14,000 pounds.
For more information, see chapter 5 of Pub. 946.
@NSUSA What are you trying to work around?
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