Topics Deductible expenses Capital expenses Nondeductible expenses Farm operating losses Net operating losses Not-for-profit farming Useful Items Publication 463  Travel, Entertainment, Gift, and Car Expenses 535  Business Expenses 536  Net Operating Losses (NOLs) for Individuals, Estates, andTrusts 587  Business Use of Your Home 925  Passive Activity and At-Risk Rules 936  Home Mortgage InterestDeduction Form (and Instructions) 1040  U.S. Individual Income Tax Return Sch A (Form 1040)  ItemizedDeductions Sch F (Form 1040)  Profit or Loss From Farming 1045  Application for Tentative Refund 5213  Election To PostponeDetermination as To Whether the Presumption Applies That anActivity Is Engaged in for Profit