Publication 225 |
2000 Tax Year |
Plan Certification
You can deduct your expenses for soil and water conservation only
if they are consistent with a plan approved by the Natural Resources
Conservation Service (NRCS) of the Department of Agriculture. If no
such plan exists, the expenses must be consistent with a soil
conservation plan of a comparable state agency to be deductible. Keep
a copy of the plan with your books and records as part of the support
for your deductions.
Conservation plans.
A conservation plan includes the farming conservation practices
approved for the area where your farm land is located. There are three
types of approved plans.
- NRCS individual site plans. These plans are
issued individually to farmers who request assistance from NRCS to
develop a conservation plan designed specifically for their farm
land.
- NRCS county plans. These plans include a listing
of farm conservation practices approved for the county where the farm
land is located. Expenses for conservation practices not included on
the NRCS county plans are deductible only if the practice is a part of
an individual site plan.
- Comparable state agency plans. These plans are
approved by state agencies and can be approved individual site plans
or county plans. Individual site plans can be obtained from NRCS
offices and comparable agencies.
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