skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pubs/p225-024.htm#en_us_publink1000218033

Choosing To Deduct(p30)


rule
spacer

previous topic occurrence Deduction next topic occurrence

You can choose to deduct soil and water conservation expenses on your tax return for the first year you pay or incur these expenses. If you choose to deduct them, you must deduct the total allowable amount in the year they are paid or incurred. If you do not choose to deduct the expenses, you must capitalize them.
taxmap/pubs/p225-024.htm#en_us_publink1000218034

Change of method.(p30)


rule
spacer

If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. You or your authorized representative must sign the request.
The request must include the following information.
Due date
Send your request to the following  
address.

Department of the Treasury 
Internal Revenue Service Center 
Cincinnati, OH 45999