capitol improvements to farmland

It depends. It may or may not be deductible depending on the exact usage of the land you improved.  If it qualifies as a conservation expense, you will list it in the expense section of Schedule F which goes to line 12. 

Deductible conservation expenses are generally those that are paid to conserve soil and water for land used in farming, to prevent erosion of land used for farming, or for endangered species recovery. These expenses include (but aren't limited to) costs for the following.
• The treatment or movement of earth, such as leveling,
grading, conditioning, terracing, contour furrowing, and the restoration of soil fertility.
• The construction, control, and protection of diversion
channels, drainage ditches, irrigation ditches, earthen dams,
watercourses, outlets, and ponds.
• The eradication of brush.
• The planting of windbreaks.
• The achievement of site-specific management actions
recommended in recovery plans approved pursuant to the Endangered Species Act of 1973.
These expenses can be deducted only if they're consistent
with a conservation plan approved by the Natural Resources
Conservation Service of the Department of Agriculture or a recovery plan approved pursuant to the Endangered Species Act
of 1973 for the area in which your land is located. If no plan
exists, the expenses must be consistent with a plan of a comparable state agency. You can't deduct the expenses if they were
paid or incurred for land used in farming in a foreign country.
Don't deduct expenses you paid or incurred to drain or fill
wetlands, or to prepare land for center pivot irrigation systems.
Your deduction can't exceed 25% of your gross income from
farming (excluding certain gains from selling assets such as
farm machinery and land). If your conservation expenses are
more than the limit, the excess can be carried forward and deducted in later tax years. However, the amount deductible for
any 1 year can't exceed the 25% gross income limit for that
year.