Riding Boots for Beef Farmers

[Gretel]

This is a first for me - would you deduct riding boots for beef farmer? I tend not to deduct since they also can be worn for pleasure riding.

[DaveinTexas]

Hmmmm, safety purposes?

Are they steel-toed, worn for safety? If a calf or steer steps on your toes; OUCH!!

Also, I assume they use these boots to ride the horses around to check fences, herd cattle, check the property, etc. I don't think the IRS would require you to account for the personal use of the boots, so I would deduct them.

And, for a bit of side reading, check out this guy's reasons to use a horse vs an ATV to herd cattle: http://www.beefmagazine.com/blog/why...rse-rather-atv

I see your point though, as long as the expense is considered reasonable, I think it would be safe to take this deduction. Now, if they are $5,000 Luchesse's.....ehhhhhh....probably not!!

[taxea]

Gretel you are correct....it is not whether they are worn for work it is whether they are suitable for public, non-work, situations. No deduction.