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Posted

My client, a farmer, received 3 breeding heifers for labor he did for his neighborv valued at $1800. We should show income of $1800 and list the breeding heifers as assets for depreciation. What do you think? Neil

Posted

Almost like he got paid cash for the work and paid the cash back for the cows.. Sounds reasonable.. warning: beware of tax laws that sound reasonable. Actually, I think you have it right. But, there's probably some Barter form I'm not aware of.

Posted

Yes, he can show the labor income, as 'custom hire' on line 9 of the F, and depreciate the breeding stock. I try at all times to avoid 'barter income', so even tho these two items cancel each other out, if you §179 the heifers, I would report both sides.

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