Our ranch is used exclusively for hay (our only income and no longer run cattle) and in the past years, we have dedicated expenses to hog control which includes a couple traps and this past year, a "deer stand" and feeders. Yes, it sounds like a deer operation but we have NOT harvested any deer from the entire place in over 20 years. They are truly for the sole purpose of killing off these *****s who have taken away a sizable chunk of our production in hay.

Admittingly, in a single year, the cost of these "assets" exceed the damage that the hogs have done, but we are making significant progress. Trapping has helped but we are doing "all of the above". The hog "hunting" might be considered "fun" for some and even my husband and son-in-law, but not much different than exterminating the armadillos. My point is that the purpose of the blind, efficient or not, is exclusively hog control and zero deer hunting.

Would I stand a chance in an examination for deducting/depreciating a stand and/or feeder as the ranch expense?

Just mark the expense under "predator control/crop depredation"?

Hire the copter guy and make it a business to kill those porkers.

Write off that Thermal too!

Not a CPA, but sounds Potentially a lot of risk to save $1000 on taxes.

Yes. Anything for predator control is deductible. Stands, feeders, guns, ammo, etc.
and helicopter payment.

Perhaps if it was leased out you could consider it as a business expense……equipment.

I am a CPA. I am not your CPA. If you have reported the income on the sale of hay and paid taxes on it I would definitely allow you to deduct the cost to control wildlife that causes damage to said crop. A one-year loss from the purchase of equipment should be more than offset by the increased hay production and related sales in future years. Document everything carefully. Keep receipts.

If you have never reported the income, GTFO!

What if you don't grow anything on your land but the hogs are competing for the same forage the cows are?

I have my place leased out to a cattle guy.

My dad wrote off his hog dogs, feed everything. Of course the situation was a little different, but it can be done.

Have an accountant/tax professional though. He was audited twice and the IRS guy won't be an OB guy. He hired a professional tax person for the first audit which was lucky for him because the IRS sent an African-American woman that had zero idea what a "blood trail tracking dog" was.

I was too young at the time, but I would pay money to watch that Audit now.

Expense it as 'cod'. If you already have too much cod then use 'mackeral'.

Remember.... your President just hired 86,000 agents to specifically audit red rural states!

I am not a CPA. I am also assuming that you are reporting your lease income. If the lease says that you will provide means for hog control, then I would think it is indeed a business expense. If you are putting them there to deer hunt, then don't do it. Technically, you could possible specify a percentage, but at that point, why bother?