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  • Instead, report those amounts on line 26a.taxmap/instr/i1040sf-006.htm#TXMP4e57c50eLine 16(p5)You can deduct depreciation of buildings, improvements, cars and trucks, machinery, and other farm equipment of a permanent nature.Do not deduct depreciation on your home, furniture or other personal items, land, livestock you bought or raised for resale, or other property in your inventory.
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