According to the IRS Pub 225 Farmers Tax Guide, although field drainage tile qualifies as section 179 property, farmers cannot elect the section 179 expense deduction on property you lease to others (if you are a noncorporate lessor).
This is a specific exception that may not be automatically handled by TurboTax. Since Section 179 is an election, you are given the option to take the election or not. For farm property that you lease to others, you should not elect to take Section 179 on this property.
[edited 3/27/2023 | 9:15 AM PDT]
@maurers180
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