Updated November 7, 2026. Quick answer: Lines 32a to 32f are the catch-all for ordinary and necessary farm expenses that have no line of their own. The instructions single out startup costs ($5,000 election), the home-business method (Pub. 587, not Form 8829), the de minimis safe harbor, meals at 50%, and the excess business loss threshold of $313,000 ($626,000 joint).
What belongs on lines 32a to 32f
Line 32: “Include all ordinary and necessary farm expenses not deducted elsewhere on Schedule F (Form 1040), such as advertising, office supplies, etc. Don’t include fines or penalties paid to a government for violating any law.” Line 32f is the total of lines 32a to 32e; when you capitalize costs it holds the capitalized amount in parentheses, with 263A written “in the space to the left of the total.” See the Part II rules.
Business startup costs
If the farm began in 2025: “you can elect to deduct up to $5,000 of certain business startup costs.” The phase-out: “The $5,000 limit is reduced (but not below zero) by the amount by which your startup costs exceed $50,000.” The rest is spread: “Your remaining startup costs can be amortized over a 180-month period, beginning with the month the farming business began.”
Business use of your home
The farm-home deduction uses a different set of worksheets: “Use the appropriate worksheets in Pub. 587 to figure your allowable deduction. Don’t use Form 8829.” The Form 8829 pages here cover the sole-proprietor version, starting at Form 8829 and the home office deduction.
De minimis safe harbor and tools
An election exists for small purchases: “If you elect the de minimis safe harbor for the tax year, enter the total amounts you paid for property qualifying under the de minimis safe harbor on line 32.” Short-life or low-cost tools are simpler: “You can deduct the amount you paid for tools that have a short life or cost a small amount, such as shovels and rakes.”
Legal fees, travel and meals
Professional fees: “You can include on this line fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to your farming business.” Travel and meals: “In most cases, you can deduct expenses for farm business travel and 50% of your business meals.” Also “Entertainment expenses related to your trade or business are generally no longer deductible after 2017.”
Reforestation and the excess business loss limit
Reforestation: “for each qualified timber property, you can elect to expense up to $10,000 ($5,000 if married filing separately) of qualifying reforestation costs paid or incurred in 2025.” The remaining costs can be amortized over 84 months.
The loss limit: “An excess business loss is the amount by which the total deductions attributable to all of your trades or businesses exceed your total gross income and gains attributable to those trades or businesses plus $313,000 (or $626,000 in the case of a joint return).” “Excess business losses that are disallowed are treated as an NOL carryover to the following tax year.” The yearly figures are on the excess business loss limit page.
Edition
This page reads Schedule F (Form 1040) for 2025 and the Instructions for Schedule F (Form 1040) (2025), the files irs.gov served on 2026-11-07. Line numbers belong to that edition, so check the label printed on the schedule in your own copy before you follow a line reference.
Common mistakes
- Using Form 8829 for the farm home deduction. The Instructions say to use the Pub. 587 worksheets and not to use Form 8829.
- Claiming more than $5,000 of startup costs at once when the costs exceed $50,000. The $5,000 limit shrinks dollar for dollar above $50,000.
- Deducting fines or penalties paid to a government.
- Deducting 100% of business meals. The Instructions say 50%.
Related: Schedule F overview, home office deduction, and Schedule C line 48.
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- Schedule F (Form 1040), Profit or Loss From Farming (2025): https://www.irs.gov/pub/irs-pdf/f1040sf.pdf
- Instructions for Schedule F (Form 1040) (2025): https://www.irs.gov/pub/irs-pdf/i1040sf.pdf
Read from the IRS documents linked above on November 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.