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Probably not. If they were raised for you as pets or for food, then no. If you had a farm, then you can claim the feed and care as farm expenses.
They are raised as ag/FFA projects. Does that change anything?
In follow up, we are breeding the heifer.
When your child sells their 4-H project, they will have to report the income but it is not subject to self-employment. Usually you would not be able to deduct the expenses because it is not self-employment, but there is a special rule that allows you to net the expenses against any income. @alleyhebert
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