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Deductions & credits
This is an improvement to your property that must be depreciated as a capital expense (page 25, no. 9 under Capital Expenses). Tile drainage systems have a property class life of 15 years. This is more commonly referred to as the useful life of the asset.
Farmer's Tax Guide: https://www.irs.gov/pub/irs-pdf/p225.pdf
‎June 4, 2019
2:45 PM