We built a house on our farmland. Can we count the cost of building as farm expenses? We have no farm income yet, aside from government program income (CRP).

[CarolynM · Accepted solution]

No, you can not deduct personal or living expenses that do not produce farm income. Even if you had income from the farm, this would still be personal expense, not a farm expense.

For more information about what you can include as expenses, follow this link: IRS on Form F Farming Income