Clearing land for farming,

No.  these expenses are now added to the basis of the property.

§ 1.182–5 Limitation. (a) Limitation—(1) was repealed and the current law states that a taxpayer engaged in the business of farming to elect to treat land clearing expenditures in preparation for farming as currently deductible expenses was repealed by the Tax Reform Act of 1986 (P.L. 99-514 ). Such expenditures must now be capitalized and added to the taxpayer's basis in the land. 

However, expenses for ordinary maintenance activities related to property already used in farming (brush clearing) continue to be currently deductible to the extent that they constitute ordinary and necessary business expenses of the taxpayer. The repeal is effective for expenditures paid or incurred after 1985.

Cynthia,

I understand that once the land is cleared it is capitalized as land improvement.

My question is once the land is cleared. Can you expense the yearly cost to maintain and keep up the cleared land. 

Thanks,

Donald