Farmers report the aggregate total of gasoline, fuel and oil used in their farming business on Line 19, Schedule F. While most farms use diesel powered equipment,some tractors and pickups will use gasoline. Additionally, in some areas of the country natural gas is piped to irrigation motors as a fuel for power. Likewise, propane or liquid petroleum can be used as a power source. Engine, transmission, and hydraulic oils are also reported here as business expenses to be deducted.
The Center for Agricultural Law and Taxation is a partner of the National Agricultural Law Center (NALC) at the University of Arkansas System Division of Agriculture, which serves as the nation’s leading source of agricultural and food law research and information. This material is provided as part of that partnership and is based upon work supported by the National Agricultural Library, Agricultural Research Service, U.S. Department of Agriculture.