Lots of old wives tales about the amount that can be written off.

(1) Documentation of time used. 

Example...........people often say.......just write off 50%.

That number pulled out of ..........thin air.........is no better than anyother number pulled out of .......thin air.........

Which means the auditor can have a chance at pulling out HIS number and using that.

So.........document the time used.

Merely prepare a list during the year of time used.

(2) Determination of AMOUNT of time used.

If an item is ONLY used for business.........then it is 100%........regardless of the amount of time it is used during the tax year.

So.............if that snowmobile is ONLY used one day in the year...........to feed the cattle during a massive snow storm, and that storm is documented..........then the use is 100%.

So........really..........isn't the documentation problem tied to your age AND the number of teenagers on the farm?  Won't that really, bottom-line, be the hook that the agent would use to "criticize" the percent used?.......in other words, to say that a bunch of the time the item was used personally.    And, frankly, the older one gets, the easier it is to prove up the need for a "chore" vehicle.

So........again..........document...........keep a log, just like the automobile log, and supplement with pictures and articles.

Too much work????.............don't take the deduction then.