Business & farm

Per IRS Pub 225, Table 7-1. Farm Property Recovery Periods, the recovery period for trees or vines bearing fruits or nuts is 10 years (see IRS Pub 946 Which Depreciation System (GDS or ADS) Applies?). Vines are also included in Special Depreciation, which would allow you to deduct the full cost this year.

Please review your entries for this asset to be sure you categorized it properly. When you reach the final page, TurboTax will provide the current year estimated depreciation with a box to Show Details. Check this box to review the factors used for your asset. The Asset Category should be "V-Trees or vines bearing fruit or nuts." Years to fully depreciate = 10 years, with 100% Business use. 

However, if you have good authority for a different recovery period, you can enter your asset under a miscellaneous category and provide the depreciation method. Take note that if you do not fully understand your entries and can produce evidence for using this method, you should consult a local tax expert before proceeding.

1. At the beginning of the Add an Asset interview, choose "Intangibles, Other property" under Describe This Asset, then Other asset type. 
2. Enter a description, the Cost and the date the vines began to produce.
3. Check the boxes for "I purchased this asset" and "Yes, I've always used this item 100%..." then enter the same date.
4. Use the drop-down to choose a 15 year Asset class.
5. Use the next drop-down to choose a Depreciation Method (generally Straight Line).
6. Vines are not listed property, so answer No to that question.
7. Since Vines are included in Special Depreciation, you can check the box at the bottom for "I'll take the 100% special depreciation allowance," if this is your choice.
8. Otherwise, check the first box for "I'll spread the deduction over several years."
9. On the final page, check the box to Show Details and review your entries.