Hi,

I have a client in Colorado that farms land in Texas. During the farming season, he hires contractors to do the work. Last year, his company rented apartments near the land to house the contractors and purchased 2 small homes for the same reason. I don't believe he can deduct the rent but I came across something in Pub 225 that talks about being able to deduct the costs of maintaining houses and their furnishings for tenants or hired help as farm business expenses. 

Thoughts?