This publication explains how the federal tax laws apply to farming. You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards. Current revision Publication 225 (Print version PDF | eBook EPUB) Recent developments None at this time. Other items you may find useful All Publication 225 revisions Other current products Related items About Publication 15, (Circular E), Employer's Tax Guide About Publication 463, Travel, Gift, and Car Expenses About Publication 525, Taxable and Nontaxable Income About Publication 538, Accounting Periods and Methods About Publication 550, Investment Income and Expenses About Publication 925, Passive Activity and At-Risk Rules About Publication 908, Bankruptcy Tax Guide About Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (For Individuals)
