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, and Trusts 587   Business Use of Your Home 925   Passive Activity and At-Risk Rules 936   Home Mortgage Interest Deduction Form (and Instructions) Sch A (Form 1040)   Itemized Deductions Sch F (Form 1040)   Profit or Loss From Farming 1045   Application for Tentative Refund 5213   Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit