Yes, miscellaneous or "other" business expenses would be fine for your soil sample testing expenses.
These expenses are not specific but are still considered ordinary and necessary. A necessary expense is one that is appropriate for the farm business. Although many common expenses are deducted on designated lines of the tax schedule, some expenses may not fit into a particular category.
Taxpayers can deduct these as “other” expenses. A breakdown of “other” expenses must be listed on line 32 of Form 1040 Schedule F or line or Part V of Form Schedule C, whichever you are filing.
Farmers who are sole proprietors must file Schedule F.
Click here for additional information on Schedule F.
Click here for additional information on Form Schedule C.
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