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@CliffOHara wrote:

No, they purchased the Farm, for the sole purpose of installing stables and Boarding Horses.  No other farming activities are planned on being conducted there.  I think I hear what you are saying, if they can also do something "farming" activity, then it cleanly goes on Schedule F?  

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I you are confusing things by calling it a "farm".  If there is no income from "farming", they bought land. 

If the only income is from horse boarding, just put it on Schedule C.  There is no farm.