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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
https://www.irs.gov/publications/p225
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https://www.irs.gov/publications/p17
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https://www.irs.gov/businesses/business-taxes
Use various kinds of equipment, facilities, or products
https://www.irs.gov/individuals/international-taxpayers/alien-taxation-certain-essential-concepts
However, certain kinds of FDAP income are considered to be effectively connected with a U
https://www.irs.gov/publications/p505
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https://www.irs.gov/publications/p334
What kinds of federal taxes do I have to pay
https://www.irs.gov/publications/p519
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