@Cattlerancher Thank you for your responses! I spoke to my farmer (renter of the crop) and he still claims by reducing my crop portion check it's already expensed (written off) and can't be depreciated. My 1099-MISC reported income shows the reduced crop share check amount (after my cost of the trees was taken out). So it does seem that trying to depreciate the new trees cost is trying to reduce my taxable income from this farm twice, once in a lower than reality income amount and again on the depreciation form. It seems he is the one who goofed and should be showing/giving my full portion of crop share, then asking for a check to purchase the trees and pay for the digging out dead /replanting new trees. Then I could depreciate the tree cost and expense the labor charges for digging/replanting. But that's just how I see it. I'm not a tax expert. Please let me know what is the correct way to handle this.
