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Farmer's Tax Guide: For use in preparing 2021 Returns
explains how the federal tax laws apply to farming.
Use this publication as a guide to figure your taxes and complete your farm tax return.
The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service.
For more publications visit:
IRS Publications Online
If you would like to order a hard copy they are available through the
IRS Forms and Publications by U.S. Mail website
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