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You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan
from the top result below

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https://www.irs.gov/publications/p225
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/publications/p505
People who are in business for themselves will generally have to pay their tax this way

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https://www.irs.gov/publications/p463
You should read this publication if you are an employee or a sole proprietor who has business-related travel, non-entertainment-related meals, gift, or transportation expenses

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https://www.irs.gov/publications/p970
Also, the American opportunity credit isn’t allowed on either your original or an amended 2025 return for a student who hasn’t been issued a TIN by the due date of your return (including extensions)

Here's how you know

https://www.irs.gov/publications/p17
If you need to file a return for someone who died before filing a 2025 return, check the “Deceased” box at the top of Form 1040 or 1040-SR and enter the date of death