what is possible "farm expense"

To answer some of the questions - If you are looking at a business write off:

Yes, you can have expenses in one year and no income that year. (If you buy calves to feed out and keep them for a year and butcher them the next fall, you won't have any income until the following year. Or if starting out a meat herd with calves to grow up to breeding adults it would be several years until you actually had extra cows to butcher and it might be a few years until you have income.)

As for guineas for pest control - I'm not so sure that would be legal to post the guineas and their feed as "pest control" (I'm thinking the IRS isn't going to buy that.) But if you buy guineas and then raise them and sell some - either the adults for meat, or adults that somebody wants to buy or babies that someone wants to raise - then yes, you can deduct the cost of the guineas, and their feed.

As for the dogs, that's probably a gray line. If you can PROVE to the IRS the reason for the animal is predator control you MAY be able to get away with a write off. However, I consider that as preditor control / pet, so don't list the dog or it's expenses.

When in business, I think it's a good idea to hire a good tax preparer familiar with business taxes. KEEP GOOD RECORDS OF EVERYTHING!!!!!!!!!!!!!!!!!!!!!!!

KEEP RECORDS AND RECEIPTS OF WHAT YOU BUY OR SELL. If you buy something from a person that will be listed as an expense - either have that person write out a receipt or YOU write out a receipt and pay with a CHECK.
Keep a ledger with all EXPENSES and all INCOME and let your tax preparer decide if it's legal or not. (They want you to get the most rebate you can, but they aren't going to cheat and have their own rear end in a sling for you either.)

Don't give your tax preparer a shoe box full of expenses receipts and income receipts. Keep everything organized along with your ledger so if there is any question (by your tax preparer or the IRS after it's sent in) EVERYTHING is right there.

__________________
Michael W. Smith in North-West Pennsylvania

"Everything happens for a reason."

Guineas would be deducted as livestock, not insect control. Dogs are not deductible unless they are 100% working dogs and never pets. A sheepherder who lived out with the flock could deduct his herding dogs. Most farm dogs, no, and it is not worth risking the IRS taking a closer look for the few dollars a month the dog costs you.

Get a schedule F and look at it. It'll show you the categories of things that are deductible.

Large purchases are always depreciated not expensed, except for livestock and feed.

A new greenhouse or tractor is depreciated. A truck and trailer of hay is expensed in the year you buy it.

You can of course offset income in one area with losses in another.
You can reduce the taxes on your job income with losses on your farm.