Samantha owns and operates a barley and hop farm on the outskirts of town. Her Crop production activity code is 111900. She has no employees and does all the work herself. She is not required to file and 1099s. These commodities have risen in price as a result of the demand by Granite City Food and Brew, so they sell every last ounce every fall, then buy seed and shoots for planting in the spring. She has been profitable for 3 years running. The seed and shoots cost $500 for the year, and they sold produce for $10,600 plus $550 of honey this year. They also have the following expenses: fertilizer $1,100, electricity $770, insurance $235, equipment repairs $960, fumigation services $1,200, $1,000 property taxes (already mentioned) and $3,600 custom hired help during harvest . She has $125 of ACRS depreciation and $262 of MACRS depreciation this year for equipment placed in service in previous years. TIP: use form 4562 page 1 to report this depreciation.

How do you fill this out in the Schedule D form?

How do you report the deprieciation?