"So are you standing by your same answer above in light of this additional info? I can depreciate and if audited, claim he didn't put the correct amount on the 1099-MISC or stop depreciating and let the trees essentially be written off as an expense (which to me seems incorrectly handled.) "
In response to the above; Lets be sure we are on the same page. If he reported your crop share rental income on a 1099-MISC, you need to report 100% of that amount. Anything other would draw a red flag with the IRS. I am suggesting you expense or depreciate the trees (as you are the owner) using the cost basis of the amount you reimbursed him for. (That's the amount he reduced your share of the crop check by)
