We pay an individual to take care of bee hives on our property, is that expense tax deductable?

[AnnetteB6]

If the bee hives are part of a business with income that your report on your tax return, then the payment to the individual to take care of the hives would be a business expense.  The expense would be claimed in the same section that you report the income for the business (Schedule C or Schedule F for example).

If the hives are not part of a business, then the expense is not deductible.

[Carl]

Also, if the individual you pay is meets the requirements to be considered an employee (I would think they would in this case, but can't say definitively) you would be required to issue that individual a W-2. Otherwise, if you paid that individual more than $600 in 2020 you would be required to issue them a 1099-MISC or 1099-NEC. (Not sure which).  See https://www.irs.gov/newsroom/understanding-employee-vs-contractor-designation for general information on this.