skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 225
taxmap/pubs/p225-024.htm#en_us_publink1000218033

When to Deduct or Capitalize(p30)

rule
If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. 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
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



 For more information, see Change in
Accounting Method
in chapter 2.