I don't see anywhere in this IRS publication that refers to the clearing of trees.

Jun 01, I don't see anywhere in this IRS publication that refers to the clearing of trees from farm land as a capital improvement.

The sale of those trees are farm income, but I believe land clearing of those trees (stump removal) is a farm expense. Similar to clearing rocks from farm land to gain more acres/yield or taxable stumpclear.barted Reading Time: 3 mins. pasture land in two ways.

First, the red cedar trees are acidic plants which essentially poison the soil so that existing grass is destroyed. Second, the shade from the trees (which can span 10 feet across the top limbs) prevents grass from growing. is considering incurring costs to cut down the red cedar trees so that only tree stumps will remain. (a) Clearing of land.

(1) For purposes of sectionthe term clearing of land includes (but is not limited to): (i) The removal of rocks, stones, trees, stumps, brush or other natural impediments to the use of the land in farming through blasting, cutting, burning, bulldozing, plowing, or in any other way; (ii) The treatment or moving of earth, including the construction, repair or removal.

Jun 04, If the tree removal was necessary for overall safety of structure/tenants or resulted from weather damage (I assume this is your case), then it is an expense.

The expense category you selected will work. If the tree removal was part of a landscaping endeavor, then you would capitalize and depreciate. stumpclear.bar Reading Time: 4 mins. Apr 26, Essentially, brush clearing is the removal of vegetation and other obstacles from a plot of land.

If a property hasn’t seen any use in a long time, it will often become overgrown with local weeds, grasses, and even groupings of small trees.

There may also be tree stumps, large rocks, and other large obstacles taking up space in the land/5(68). 3. Land improvements as a separate asset (and cost) Land improvements in the second category are usually recorded as a separate asset on the balance sheet in an account called Land Improvements. Therefore, such expenditures represent separate costs.

As such land improvements have definite lives (e.g. sidewalks can have a useful life of 20 years.