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The IRS Publication 225, Farmers Tax Guide provides useful information regarding Government funded conservation programs such as CREP. The full publication is available on the web at https://www.irs.gov/pub/irs-pdf/p225.pdf. Two points are clear; CREP payments are considered income and CREP expenses are deductible.

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The following sections in particular are applicable to CREP (PDF):

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• Page 16 - Agricultural Program Payments

• Page 24 - Deductible Expenses

• Page 32 - Soil and Water Conservation Expenses Plan Certification

 

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Livestock and Dairy Tax Exemption Information

 

• Washington State Department of Revenue

• Application for Retail Sales Tax Exemption Certificate for Livestock Nutrient Management (PDF)

• Special Tax Notice: Livestock Nutrient Management - Changes to Tax Exemptions, 2014 (PDF)

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Tax Codes:

• RCW 82.08.890 - Exemptions - Sales of machinery and equipment used in generating electricity (expires Jan 1, 2020)

• RCW 82.12.890 - Exemptions - Livestock nutrient management equipment and facilities